Pengaruh Pajak Daerah, Dana Perimbangan, Pendapatan Asli Daerah, dan Belanja Modal Terhadap Kinerja Keuangan Kabupaten/Kota

Abstract

This study aims to determine the effect of local taxes, balance funds, local revenue, and capital expenditure on thefinancial performance of the district/city government of North Sumatra province. This research was conducted in the district/city of North Sumatra province. This type of research in this study uses an associative approach using quantitative data. The population in this study are 33 districts in North Sumatra and the Sample Districts in Figures in North Sumatra Province for 2018-2020 are available at the Central Statistics Agency. Data collection in this case, the researcher obtained research data from the Regency in Figures of North Sumatra Province where the data is available at the Central Bureau of Statistics. The results of the analysis show that local taxes and capital expenditures have no effect on financial performance. conversely, balancing funds have a negative effect on financial performance, and local revenue has a positive effect on financial performance.