Sutoyo, Sutoyo and Praharso, Hendi Suryo (2010) PENGARUH EFEKTIVITAS PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DAN DANA BAGI HASIL PAJAK TERHADAP TINGKAT OTONOMI FISKAL. Kajian Akuntansi, 5 (2). pp. 142-156. ISSN 1907-1442
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Abstract
ABSTRACT This study aims to examine the effect of Effectiveness of Revenue, the General Allocation Fund, and Tax Revaune Fund for Fiscal Autonomy Levels (Financial Independence). This research is a study in the district and city in the province of Central Java. The data used in this study is secondary data from reports Actual Revenues and Expenditures Government of Regency / City in the province of Central Java in 2007 until 2009. model analysis used was multiple regression. Research result indicate that simultaneous levels of effectiveness of local revenue, the General Allocation Fund Tax Revenue and signifi cantly positive effect of the level of fi scal autonomy (independence of Finance). Partial variable General Allocation Fund is signifi cantly negative effect on Fiscal Autonomy Levels (fi nancial Independence). The effectiveness level of local revenue and tax sharing funds not signifi cantly effect the level of fi scal autonomy (independence of Finance). Keywords : Fiscal Autonomy, Effectiveness of revenue.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Fiscal Autonomy, Effectiveness of revenue. |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Dr.MSi Akt Hiras Pasaribu |
| Date Deposited: | 20 Jun 2020 03:42 |
| Last Modified: | 20 Jun 2020 03:45 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/22796 |
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