The Influence of Regional Taxes, Regional Levies, General Allocation Funds and Profit Sharing Funds on Capital Expenditure in The Highland Region of North Sumatra Province

Abstract

This research is to find out how big the influence of regional taxes,  regional levies, general allocation funds and profit-sharing funds on capital expenditures in the highlands of North Sumatra province. This study used a descriptive approach with a quantitative method of research. Data collection techniques used secondary data. Data analysis used panel data regression with those analyzed sourced from the official website of the Director General of Fiscal Balance. The results of the research show that simultaneously the independent variables, Regional Taxes, Regional Levies, General Allocation Funds and Revenue Sharing Funds on the dependent variable, Capital Expenditures, show that there is a simultaneous and significant influence. Partially, it is known that the variables of local taxes, regional levies, and profit sharing have a negative and insignificant effect on capital expenditures, and the variable general allocation fund has a positive and significant effect on capital expenditures.