Analysis of the Effect of Local Tax Revenues, Regional Retributions, and Profit Sharing Funds on Capital Expenditures in Regencies / Cities of North Sulawesi Province of Indonesia

Abstract

This study aims to analyze the effect of local tax revenues, regional levies and profit sharing funds simultaneously on capital expenditures, analyze the effect of local tax revenues on capital spending, analyze the effect of local levies on capital expenditures and analyze the effect of profit sharing funds on capital spending in the district. / City of North Sulawesi Province. The sample in this study was as much10 districts / cities in North Sulawesi Province. The analysis technique uses multiple regression analysis. The results of the analysis show that local taxes, local levies and profit sharing funds simultaneously affect capital expenditures, which means that the higher local tax revenues, supported by high local fees and profit sharing funds, can increase capital spending. Local taxes have an effect on capital expenditures in districts / cities of North Sulawesi Province, which means that high regional taxes are a consideration for local governments in using the revenues received so that it has an impact on increasing capital spending in districts / cities of North Sulawesi Province. Regional levies do not have a significant effect on capital spending in districts / cities of North Sulawesi Province, which means that the high and low level of local fees does not have an impact on the level of capital expenditure in districts / cities of North Sulawesi Province. Profit sharing funds have no effect on capital expenditure, which means that the high and low level of profit sharing funds does not have an impact on the level of capital expenditure in districts / cities of North Sulawesi Province.