The Effect of Regional Taxes, Retribution and Profit-Sharing Funds on Infrastructure Capital Expenditures in Aceh, Indonesia

IF 0.7 Q4 PUBLIC, ENVIRONMENTAL & OCCUPATIONAL HEALTH
Mulyadi Mulyadi, Syukriy Abdullah., Nadirsya Nadirsya
{"title":"The Effect of Regional Taxes, Retribution and Profit-Sharing Funds on Infrastructure Capital Expenditures in Aceh, Indonesia","authors":"Mulyadi Mulyadi, Syukriy Abdullah., Nadirsya Nadirsya","doi":"10.58860/ijsh.v2i4.38","DOIUrl":null,"url":null,"abstract":"This research is a causality study that examines the effect of local taxes, levies, and profit-sharing funds on the Aceh government's capital expenditure. Secondary data that is analazed in this study is the local government financial statements which are a form of budget realization reports (LRA) of district/city revenues and expenditures from 2013 to 2017 from the Audit Board (BPK) as Aceh representatives. Data from 23 districts/cities within a period of 5 years starting from 2013-2017 were analyzed so that 115 units of analysis were obtained. This study used multiple linear regression models in analyzing the data. The study found that; Local government taxes affected capital expenditure in 2013-2017 for the Aceh government. The Regional Retribution and Profit-Sharing Fund (DBH) has no effect on capital expenditure. However, local taxes, levies, and profit-sharing funds simultaneously affected infrastructure capital expenditure in Aceh in the 2013-2017 period. Based on the results of the study, it can be concluded that local government taxes have a significant influence on capital expenditure in Aceh in the 2013-2017 period. Therefore, the Aceh local government can consider more appropriate tax policies to increase capital expenditure and increase infrastructure development in Aceh.","PeriodicalId":44967,"journal":{"name":"International Journal of Migration Health and Social Care","volume":"37 1","pages":""},"PeriodicalIF":0.7000,"publicationDate":"2023-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Migration Health and Social Care","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.58860/ijsh.v2i4.38","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"PUBLIC, ENVIRONMENTAL & OCCUPATIONAL HEALTH","Score":null,"Total":0}
引用次数: 0

Abstract

This research is a causality study that examines the effect of local taxes, levies, and profit-sharing funds on the Aceh government's capital expenditure. Secondary data that is analazed in this study is the local government financial statements which are a form of budget realization reports (LRA) of district/city revenues and expenditures from 2013 to 2017 from the Audit Board (BPK) as Aceh representatives. Data from 23 districts/cities within a period of 5 years starting from 2013-2017 were analyzed so that 115 units of analysis were obtained. This study used multiple linear regression models in analyzing the data. The study found that; Local government taxes affected capital expenditure in 2013-2017 for the Aceh government. The Regional Retribution and Profit-Sharing Fund (DBH) has no effect on capital expenditure. However, local taxes, levies, and profit-sharing funds simultaneously affected infrastructure capital expenditure in Aceh in the 2013-2017 period. Based on the results of the study, it can be concluded that local government taxes have a significant influence on capital expenditure in Aceh in the 2013-2017 period. Therefore, the Aceh local government can consider more appropriate tax policies to increase capital expenditure and increase infrastructure development in Aceh.
区域税收、报复和利润分享基金对印度尼西亚亚齐省基础设施资本支出的影响
本研究是一项因果关系研究,考察了地方税收、征费和利润分享基金对亚齐政府资本支出的影响。本研究中分析的次要数据是地方政府财务报表,这是审计委员会(BPK)作为亚齐代表2013年至2017年地区/城市收入和支出的预算实现报告(LRA)的一种形式。从2013-2017年开始的5年间,对23个区/市的数据进行了分析,获得了115个分析单元。本研究采用多元线性回归模型对数据进行分析。研究发现;地方政府税收影响了亚齐政府2013-2017年的资本支出。地区惩戒和利润分享基金(DBH)对资本支出没有影响。然而,2013-2017年期间,地方税收、征费和利润分享基金同时影响了亚齐的基础设施资本支出。根据研究结果,可以得出结论,2013-2017年期间,亚齐地方政府税收对资本支出有显著影响。因此,亚齐地方政府可以考虑更合适的税收政策,以增加资本支出,增加亚齐的基础设施发展。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 求助全文
来源期刊
International Journal of Migration Health and Social Care
International Journal of Migration Health and Social Care PUBLIC, ENVIRONMENTAL & OCCUPATIONAL HEALTH-
CiteScore
1.30
自引率
0.00%
发文量
21
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信