THE INFLUENCE OF GROWTH CAPITAL EXPENDITURES AND FISCAL STRESS ON THE GROWTH OF LOCAL TAXES (Research on District/City in West Java Province)

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THE INFLUENCE OF GROWTH CAPITAL EXPENDITURES AND FISCAL STRESS ON THE GROWTH OF LOCAL TAXES (Research on District/City in West Java Province)

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Title: THE INFLUENCE OF GROWTH CAPITAL EXPENDITURES AND FISCAL STRESS ON THE GROWTH OF LOCAL TAXES (Research on District/City in West Java Province)
Author: Sari, Diana; Sardjudin, Karhi Nisjar; Anandhari, Mailinda Utami
Abstract: Availability of resources and readiness of potential areas is an important factor in the success of the regional autonomy era, but the availability of resources and the readiness potential in every area of the region is uneven causing fiscal stress. High fiscal stress reflects the regional effort to increase local taxes to reduce dependence on the central government level. Along with it, hopes to continue to improve its own admission it will be difficult to materialize when the allocation for capital expenditure is not increased because many more investors who want to invest in an area that has fulfilled its facilities. This research is intended to know the influence of growth capital expenditures and fiscal stress on the growth of local taxes. The study was conducted at the district/city in West Java province in 2008-2011 with a sample of 25 districts/ cities. The method used is the method explanatory. Statistical testing using multiple linear regression analysis, where the effect of partial tested using t-test and simultaneous effects were tested using F-test. The results of this study indicate that partial, significant capital spending growth and have a negatif relationship to the growth of local tax and fiscal stress significantly and positively related to the growth of local taxes. Simultaneously, growth capital expenditures and fiscal stress significantly and positively related to the growth of local taxes.
URI: http://repository.widyatama.ac.id/xmlui/handle/123456789/6190
Date: 2015-05-07


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