PENGARUHPENGALIHANPAJAKBUMI DANBANGUNANPERDESAAN DANPERKOTAAN TERHADAPBELANJAMODAL DENGANPENDAPATANASLIDAERAH SEBAGAIVARIABEL PEMODERASI (StudiEmpirispada Kabupaten/KotadiProvinsiAceh)

Publication Name : Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

DOI :

Date : 1 August 2016


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

Publication URL
http://jim.unsyiah.ac.id/EKA/article/view/775/579
Author Order
2 of 2
Year
2016
Source
Vol 1, No 1 (2016): Agustus 2016
Page
294-305