Abstract
The amount of economic growth contained in each the regency/municipalities in Kalimantan can strengthen or weaken the relationship between local taxes and local retributions as well as the general allocation fund and a special allocation of funds to indirect local expenditure. The main objective of this study was to describe the local taxes and local retributions as well as DAU and DAK indirect effect on economic growth through the local expenditure in the regency/ municipalities in Kalimantan. To test the hypothesis used path analysis (path analysis model). Based on the results of path analysis, that the independent variables indirectly significant effect on economic growth through the local expenditure in the regency / municipalities in Kalimantan are local taxes and local retributions as well as the DAU. While the independent variables were not significant indirectly to economic growth through the local expenditure in the regency/ municipalities in Kalimantan is DAK. DAK look insignificant effect on economic growth through the local expenditure, then it indicates the ability of the regency / municipalities in Kalimantan in two (2) years (2013-2014) are able to finance from the PAD, and the sources of revenue other regions, this means that in this study local taxes and local retributions as well as DAU and DAK to local expenditure affect economic growth in the regency / municipalities in Kalimantan. Keywords: Local Taxes, Local Retributions, General Allocation Fund (DAU), A Special Allocation Fund (DAK), Local Expenditure, and Product Domestic Regional Bruto (PDRB).
Published Version
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call