Proceedings of the 5th FIRST T3 2021 International Conference (FIRST-T3 2021)

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The Factors Affecting Regional Expenditures on Regency/Municipality in South Sumatera Province

Authors
Nurhasanah Nurhasanah1, M. Thoyib1, Sherly Amerta Agustina1, *
1Sriwijaya State Polytechnic
*Corresponding author. Email: amertasherly@gmail.com
Corresponding Author
Sherly Amerta Agustina
Available Online 11 February 2022.
DOI
10.2991/assehr.k.220202.017How to use a DOI?
Keywords
Regional Expenditures; Local Tax; Retributions; Balance Funds; Other Legitimate Regional Income and Excess of Budget Calculation
Abstract

This study aims to determine the Factors affecting Regional Expenditures on Regency/Municipality in South Sumatera Province. The population in this study is 17 Regency/Municipality in South Sumatera Province. This study is a quantitative study that will use secondary data from the official website of the Directorate General of Fiscal Balance (www.djpk.kemenkeu.go.id) with Time-Series data is used in 2016 to 2020 (5 years) and Cross-section data is 17 Regency/Municipality, so the panel data or samples used are 85 panels or samples. Data analysis techniques in this study are statistic descriptive, classical assumption test, multiple linear regression test, and hypothesis test with SPSS For Windows Version 25.00 program. The results of data analysis indicate that simultaneously Local Tax, Retributions, Balance Funds, Other Legitimate Regional Income and Excess of Budget Calculation have a positive effect to Regional Expenditures. Partially Local Tax, Balance Funds, Other Legitimate Regional Income and Excess of Budget Calculation have a positive effect to Regional Expenditures. Moreover, Retributions has no effect to Regional Expenditures. The Balance Funds is most dominant in influencing Regional Expenditures.

Copyright
© 2022 The Authors. Published by Atlantis Press SARL.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the 5th FIRST T3 2021 International Conference (FIRST-T3 2021)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
11 February 2022
ISBN
10.2991/assehr.k.220202.017
ISSN
2352-5398
DOI
10.2991/assehr.k.220202.017How to use a DOI?
Copyright
© 2022 The Authors. Published by Atlantis Press SARL.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

risenwbib
TY  - CONF
AU  - Nurhasanah Nurhasanah
AU  - M. Thoyib
AU  - Sherly Amerta Agustina
PY  - 2022
DA  - 2022/02/11
TI  - The Factors Affecting Regional Expenditures on Regency/Municipality in South Sumatera Province
BT  - Proceedings of the 5th FIRST T3 2021 International Conference (FIRST-T3 2021)
PB  - Atlantis Press
SP  - 101
EP  - 104
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.220202.017
DO  - 10.2991/assehr.k.220202.017
ID  - Nurhasanah2022
ER  -