Authors :
Elia Rossa
Volume/Issue :
Volume 6 - 2021, Issue 11 - November
Google Scholar :
http://bitly.ws/gu88
Scribd :
https://bit.ly/3DEsQwO
Abstract :
The phenomenon of budget implementation in
Indonesia is still an important concern of several previous
studies. This condition is caused by the implementation of
the budget is one indicator of local government
performance appraisal. This study aims to examine and
analyze the effect of local tax, fiscal decentralization, and
capital expenditures on budget implementation. This study
uses a sample of all local governments in Indonesia during
2019-2020 using the purposive sampling method. This
study uses eviews version 11 to test the hypothesis. The
results of this study found that local tax have no significant
effect on budget implementation, while fiscal
decentralization and capital expenditures have a positive
and significant effect on budget implementation. The
contribution of this study to local government policies to
achieve economic stability, local governments need to
manage regional revenues and regional expenditures
efficiently, effectively, and economically.
Keywords :
local tax, fiscal decentralization, capital expenditure, budget implementation.
The phenomenon of budget implementation in
Indonesia is still an important concern of several previous
studies. This condition is caused by the implementation of
the budget is one indicator of local government
performance appraisal. This study aims to examine and
analyze the effect of local tax, fiscal decentralization, and
capital expenditures on budget implementation. This study
uses a sample of all local governments in Indonesia during
2019-2020 using the purposive sampling method. This
study uses eviews version 11 to test the hypothesis. The
results of this study found that local tax have no significant
effect on budget implementation, while fiscal
decentralization and capital expenditures have a positive
and significant effect on budget implementation. The
contribution of this study to local government policies to
achieve economic stability, local governments need to
manage regional revenues and regional expenditures
efficiently, effectively, and economically.
Keywords :
local tax, fiscal decentralization, capital expenditure, budget implementation.