THE EFFECT OF REGIONAL LEVIES ON CAPITAL EXPENDITURE ALLOCATION IN REGENCIES/ CITIES OF CENTRAL JAVA

Rizky Windar Amelia, Cahaya Nugrahani

Abstract


This research aims to examine the effect of regional levies on capital expenditure
allocation in regencies/ cities of Central Java. Regional levies are measured through the real
regional fees in local government. Capital expenditure allocation is measured by using
comparison percentage of capital expenditure budget and the total of regional expenditure
budget.
The sample used in this study were all regencies and cities in Central Java,
amounting to 27 regencies and 6 cities. In selecting the samples, the researcher used total
sampling technique, in which the entire population wassampled. Research testingwas
conducted by using simple regression analysis.
The research result on t test shows that regional levies do not have effect on capital
expenditure allocation. It tells that the role of regional levies in the government and
development budgeting in regencies/ cities of Central Javawas still very minimal


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