Pengaruh Pajak Daerah, Retribusi Daerah, Dana Alokasi Umum, Dana Alokasi Khusus dan Dana Bagi Hasil terhadap Belanja Langsung Kabupaten/Kota di Provinsi Sumatera Utara Tahun 2017-2019

Abstract

This study aims to determine whether local taxes, regional levies, general allocation funds, special allocation funds, and profit-sharing funds affect direct expenditures in districts/cities in North Sumatra Province in 2017-2019. The data in this study used secondary data obtained from the website of the directorate general of financial balance. The method of determining the sample uses a saturated sample of 33 districts/cities. The data were processed using multiple linear regression analysis. The results of this study indicate that local taxes, regional levis, general allocation funds, special allocation funds, and profit-sharing funds affect direct expenditures in regiencies/cities in North Sumatra Province in 2017-2019.