Pengaruh Produk Domestik Regional Bruto, Pajak Daerah, dan Dana Perimbangan Terhadap Belanja Daerah di Kabupaten/Kota Provinsi Sumatera Utara Tahun 2018-2021

Abstract

This research aims to determine the influence of gross regional domestic product, local taxes, and fiscal balance funds on regional expenditures in districts/cities in North Sumatra Province in the 2018-2021 period. The type of research in this research uses causal research, which uses population data from all districts/cities in North Sumatra Province, totaling 25 districts and 8 cities. The number of samples in this research was 132 observatios for the four-year period from 2018-2021. The results obtained in this research show that gross domestic regional product has no significant effect on regional expenditures, local taxes have a significant positive effect on regional expenditures, and fiscal balance funds has a significant positive effect on regional expenditures.