PAJAK DAERAH, DAU, DAN DAK TERHADAP KEMANDIRIAN KEUANGAN DAERAH: SUATU PERANAN BELANJA MODAL

Fathan Qoriiba, . (2021) PAJAK DAERAH, DAU, DAN DAK TERHADAP KEMANDIRIAN KEUANGAN DAERAH: SUATU PERANAN BELANJA MODAL. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

[img] Text
ABSTRAK.pdf

Download (169kB)
[img] Text
AWAL.pdf

Download (889kB)
[img] Text
BAB.1.pdf

Download (462kB)
[img] Text
BAB.2.pdf
Restricted to Repository UPNVJ Only

Download (572kB)
[img] Text
BAB.3.pdf
Restricted to Repository UPNVJ Only

Download (597kB)
[img] Text
BAB.4.pdf
Restricted to Repository UPNVJ Only

Download (937kB)
[img] Text
BAB.5.pdf

Download (287kB)
[img] Text
DAFTAR PUSTAKA.pdf

Download (304kB)
[img] Text
RIWAYAT HIDUP.pdf
Restricted to Repository UPNVJ Only

Download (175kB)
[img] Text
LAMPIRAN.pdf
Restricted to Repository UPNVJ Only

Download (3MB)
[img] Text
ARTIKEL KI.pdf
Restricted to Repository UPNVJ Only

Download (678kB)

Abstract

This study aims to examine the effect of variable Local Tax, General Allocation Fund, Special Allocation Fund, and Capital Expenditure as intervening variables on Regional Finance Independence. Districts/municipalities in West Java Province were used as samples in this study. This study used a sample of 27 districts/municipalities in West Java Province 2016-2019 using the purposive sampling method. A sample of 27 regencies/cities in West Java Province was obtained with a total of 108 samples. In this study, secondary data was used from the Examination Report the Result of the Examination on Local Government Financial Report issued by BPK. The hypothesis in this study was tested using the Structural Equation Model (SEM) using the SmartPLS 3.0 software. This study resulted in Local Tax, General Allocation Fund, and Special Allocation Fund significant effect on Regional Finance Independence, while Capital Expenditure were unable to mediate the effects of Local Tax, General Allocation Fund, and Special Allocation Fund on Regional Finance Independence.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 1710112200] [Ketua Penguji: Husnah Nur Laela Ermaya] [Penguji 1: Rudi Ginting] [Penguji 2 (Pembimbing): Khoirul Aswar]
Uncontrolled Keywords: Local Tax, General Allocation Fund, Special Allocation Fund, Capital Expenditure, Regional Finance Independence
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Fathan Qoriiba
Date Deposited: 21 Dec 2021 08:04
Last Modified: 21 Dec 2021 08:04
URI: http://repository.upnvj.ac.id/id/eprint/13030

Actions (login required)

View Item View Item