Pengaruh Pajak Daerah, Retribusi Daerah, Dan Dana Perimbangan Terhadap Kinerja Keuangan Pemerintah Daerah (Studi Empiris pada Kabupaten dan Kota di Provinsi Sumatera Barat)
Abstract: This study aims to
determine: (1) Effect of local tax on the financial performance of local
governments, (2) Effect of local levies on the financial performance of local
governments (3) Effect of Fund Balance to the financial performance of local
governments. The population in this
study are all Local Government Barat.Sampel Sumatra province in this study amounted
to 19 districts / cities. Data collection method used is by using a
questionnaire. The analysis used is multiple regression analysis using SPSS
version 22.
The results showed that: (1) Local taxes significantly positive effect on
the financial performance of local governments. High local tax revenue showed
good financial performance of government, (2) local levies significant positive
effect on the financial performance of local governments. Higher revenue, which
shows the government's financial performance was good though not significant,
(3) the balance of the Fund significant negative effect on the financial
performance of local governments. Funds received high balance showed a high
degree of dependence of local governments to the central government in
financing and managing the area, so it can be said the government's financial
performance is not optimal.
Keywords: local tax, local
levies, Fund Balance , and the financial performance of local governments
Penulis: Salman Alfarisi
Kode Jurnal: jpakuntansidd150526
