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

IF 0.7 Q4 PUBLIC, ENVIRONMENTAL & OCCUPATIONAL HEALTH
Mulyadi Mulyadi, Syukriy Abdullah., Nadirsya Nadirsya
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引用次数: 0

摘要

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