PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP BELANJA MODAL DI MALANG RAYA TAHUN 2003-2016

Misfakhul Fitrianto 07fakul@gmail.com This study aims to see the development of Regional Taxes and Regional Retribution in Malang Raya. And see the influence of Regional Taxes and Regional Retribution on Capital Expenditures in Malang. The analytical tool used is multiple regression with panel data during the 2003-2016 period. The results of the research with the selected model Fixed Effect Model shows that the Regional Tax variable has a positive and significant effect with a coefficient of 1.329672, Regional Retribution has a positive and significant effect with a coefficient of 4.789964. while the coefficient of determination is 0.710753 or 71%, this shows that the ability of variable Regional Taxes and Regional Retribution in explaining Capital Expenditures is 71%