The Effect of Regional Taxes, Regional Levies, Local Original Revenues on District and City Regional Expenditures in East Kalimantan Province in 2017-2021
DOI:
10.59888/ajosh.v2i1.126Published:
2023-10-25Downloads
Abstract
This study aims to determine the influence of Regional Taxes, Regional Levies, and Regional Own Revenue on Regional Expenditure in the Regency or City of the Province of East Kalimantan in 2017-2021. The population in this study were districts or cities in the province of East Kalimantan, which has 7 regencies and 3 cities with 5 years of observation. As for those who meet the criteria in this study as many as 8 districts or cities. The method used in collecting data in this study used purposive sampling. The results of the study show that the t test and f test have their respective effects on variables, where the influence of regional taxes, regional levies, and regional original income significantly affects regional spending.
Keywords:
Regional Taxes Regional Retribution Regional Own Revenue Regional ExpendituresLicense
Copyright (c) 2023 Dinar Ambarita, Astri Elvani, Ibrohim
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International. that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
