Pengaruh Pendapatan Asli Daerah (Pad) terhadap Belanja Langsung di Pemerintah Kabupaten/Kota di Sumatera Utara

Abstract

The objective of this reserch is to examine the effect to local own revenue (PAD) which includes direct tax, retribution, the result of region splitted management revenue, and other valid region revenue. Independen variables which are used in this research is local own revenue (PAD) which includes direct tax, retribution, the result of region splitted management revenue, and other valid region revenue and dependen variable is direct expense. This rearch is commited with 25 regency/city as sample from 33 regency/city at North Sumatera. This rearch is done 2005-2007 period. The data are taken from the website Financial Departemen of the Republic Indonesia (www.djpkpd.go.id). The data which is analyzed in this reserch are collected through the region budged of Revenue and Expense (APBD). The analyzing method that is used is the inferensial statistic method with simple and multiple regression and used SPSS (Statistic Product and Service Solution) 13,0 version. The research result shows that both of the four independen variables simultaneously effect direct expense with sig 0,000. The double regression of this reserch shows the value of R2 0,482 . It mean that 48,2% dependen variable local own revenue (PAD) which includes direct tax, retribution, the result of region splitted management revenue, and other valid region revenue and 51,8% was explained by independen variable that is not mention in this rearch. Partially, that only other valid region revenue significant effect to direct expense. While direct tax, retribution, the result of region splitted management revenue not have an effect on significant to direct expense.