Analysis Of Factors Affecting Regional Capital Expenditure In The Barlingmascakeb Region

Husnul Hotimah, Muhammad Farid Alfarisy, Ratna Setyawati Gunawan, Solikhin Solikhin

Abstract


This study aims to determine the effect of Local Taxes, Local Levies, Transfer to the Regions (TKD), and Labor Force Participation Rate (TPAK) on Regional Capital Expenditure in the Barlingmascakeb Region for the period 2018-2023. This research uses panel quantitative data sourced from the official website of the Directorate General of Fiscal Balance of the Ministry of Finance and using the panel data regression analysis method and E-views 12 software.  The results of this study are: (1) local taxes have a negative and significant effect on regional capital expenditure, (2) local levies have a positive and significant effect on regional capital expenditure, (3) transfers to the regions (TKD) have a positive and significant effect on regional capital expenditure, (4) the labor force participation rate (TPAK) has a negative effect on regional capital expenditure, (5) local taxes, local retributions, transfers to the regions (TKD), and the labor force participation rate (TPAK) simultaneously affect regional capital expenditure in the Barlingmascakeb Area for the years 2018-2023.].

Keywords: Capital Expenditure, Local Tax, Local Retribution, Transfer to Local Government, Labor Force Participation Rate.


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