SKRIPSI AKS
DESENTRALISASI FISKAL, BELANJA MODAL, DAN PAJAK DAERAH TERHADAP KEMANDIRIAN DAERAH
ABSTRACT The purpose of this study was to determine the effect of fiscal decentralization, capital expenditures and local taxes on regional independence in district/city governments in Central Java Province in 2015-2019. The sampling technique used was purposive sampling. The sample used was 35 district and city governments in Central Java Province with 175 data. The data analysis technique used in this study was using the EViews 10 software program. The results showed that fiscal decentralization or balancing funds had no effect on regional independence. Capital expenditures made by district/city governments have an effect on regional independence. Local taxes have an effect on regional independence. Keywords: Regional Independence, Fiscal Decentralization, Capital Expenditures, Regional Taxes
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