PENGARUH PENGALIHAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN TERHADAP BELANJA MODAL DENGAN PENDAPATAN ASLI DAERAH SEBAGAI VARIABEL PEMODERASI (Studi Empiris pada Kabupaten/Kota di Provinsi Aceh)

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Abstract: Thisstudyaimedto examinetheeffectofthetransitiontaxlandandbuildinginvillage and citytowards capitalexpenditurewithregionalrealrevenueasthemoderatingvariable.Thedatausedin thisresearchhis secondarydata.Thesamplewastakenby purposivesamplingmethodand thenumberofsamplesobtained were17 district/cityintheprovinceofAcehin2014 and  2015.Theanalysistechniqueusedismoderatedregression analysisusingSPSS 23.
This study uses tax land and building in village and city as the independent  variable and capital expenditureasthedependentvariable,andthenregionalrealrevenueasthemoderatingvariable.Theresultsof thisstudy indicatethatthe simultaneoustesting(testF),taxlandandbuildinginvillageandcityandregionalreal revenuehasaneffectoncapitalexpenditure.Inthepartialtest(ttest),variabletaxlandandbuildinginvillage andcityandregionalrealrevenuehasno effectoncapitalexpenditure.
Keywords:Tax land and building invillage and city, capital expenditure ,and regional real revenue
Penulis: Unazir Achmad Zikri, Jhon Andra Asmara
Kode Jurnal: jpakuntansidd160679

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