The Effect of Realization of Regional Tax Revenue and Regional Retribution on Unemployment Rate With Moderation of Capital Expenditure

. The handover of regional financial resources in the form of regional taxes and retributions as well as in the form of balance funds is a consequence of the handover of government affairs to regions which is carried out based on the principle of Autonomy. There is an estimate that the Fiscal Decentralization policy will improve the regional economy including Madiun City, and on the other hand, efforts to increase local government revenues, in this case an increase in local taxes and retributions, do not necessarily reduce unemployment, which is interesting and encouraging to be researched. This study aims to determine the effect of the realization of tax revenues and local retributions on the number of unemployed, as well as the effect of capital spending in moderating this relationship.This study uses a quantitative method with 10 years Time series data from 2010 - 2019. Data collection uses documentation techniques on data that have been published by the Central Statistics Agency and the Regional Financial and Asset Management Office of Madiun City. Data analysis used Linear Multiple Regression Analysis and Moderate Regression Analyzer (MRA) with software tools SPSS ver 20.The regression results on the independent variables with the dependent variable show that partially Tax (X1) has a negative effect, while Retribution (X2) has no effect on the Unemployment Rate (Y). Meanwhile, simultaneously, taxes and retributions have an effect on the unemployment rate (Y). The regression results with moderating variables show that the Capital Expenditure variable (M) does not moderate the relationship between the Tax (X1) and Retribution (X2) variables on the Unemployment Rate (Y).