Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Dana Bagi Hasil terhadap Belanja Modal pada Daerah Pemekaran di Provinsi Jambi
Abstract
Local taxes are the obligation of citizens to finance various regional needs to carry out regional development. This is an important benchmark for contributing to increasing local revenue in implementing regional autonomy. This study aims to determine how much the contribution of provincial taxes in increasing local revenue (PAD) in Jambi province.Based on the result of the analysis contribution and Analysis Process Hierarchy (AHP), get the results of the research in the form that of the five (5) province taxes that greatly contribute to increasing local revenue, namely Motor Vehicle Tax, Motor Vehicle Transfer Fee Tax and Motor Vehicle Fuel Tax. These three taxes greatly contribute, which for motor vehicle taxes in 2017-2019 or the last 3 years can contribute 27.91%, motor vehicle transfer fees tax contributes 22.67% and motor vehicle fuel taxes contribute 19.39 % . Meanwhile, the other two taxes, the surface water tax and the cigarette tax, began to contribute to local revenue (PAD), although their contribution was not very large.
Keywords
Full Text:
PDFReferences
Darise, Nurlan. 2008. Pengelolaan Keuangan Daerah. Jakarta: PT. Indeks kelompok Gramedia.
Darwanto & Yulia Yustikasari. 2007. Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah, Dana Alokasi Umum Terhadap Pengalokasian Belanja Modal. Simposium Nasional Akuntansi X Makasar.
Farel, Rully. 2015. Faktor-faktor yang Mempengaruhi Belanja Modal di Kabupaten Bogor. Jurnal Ekonomi. 4(2).
Febriana, Sherli Imas. Sugeng Praptoyo. 2015. Analisis Faktor-faktor yang Mempengaruhi Belanja Modal pada Provinsi Jawa Timur. Jurnal Ilmu dan Riset Akuntasni. 4(9).
Kuncoro, Mudrajad. 2004. Otonomi & Pembangunan Daerah, Reformasi, Perencanaan, dtrategi, dan Peluang, Jakarta: Erlangga.
Pemendagri No. 13 Tahun 2006, tentang Pendoman Pengelolaan Keuangan Daerah sebagaimana telah diubah dengan Peraturan Menteri Dalam Negri No. 59 Tahun 2007.
PP No. 58 Tahun 2005 tentang Pengelolaan Keuangan Daerah.
PP No. 71 Tahun 2010 tentang Standar Akuntansi Pemerintah.
Undang-undang Republik Indonesia No. 32 Tahun 2004 tentang Pemerintah Daerah.
Undang-undang Republik Indonesia No. 33 Tahun 2004 tentang Perimbangan Keuangan antara Pemerintah Pusat dan Pemerintah Daerah.
Zahari., M. 2018. Pengaruh Pajak Daerah dan Retribusi Daerah Terhadap Belanja Modal, Jurnal Ilmiah Universitas Batanghari. 18(3).
DOI: http://dx.doi.org/10.33087/jmas.v7i1.404
Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
J-MAS (Jurnal Manajemen dan Sains) Published by Master of Management Program, Faculty of Economics, Batanghari University |