The Effect of Local Taxes, Local Retributions, and Capital Expenditures on Local Own-Source Revenue (Evidence from Bengkulu Regency)

This study examines the impact of local tax, local retribution, and capital expenditure on the local own-source revenue of the Bengkulu Regency from 2013 to 2017. This study utilizes the actual data of the actual local government budget from the Indonesian Audit Board. Fifty data from 10 cities were sampled representing Bengkulu Regency. This study uses multiple regressions to examine the effect. The result shows that local tax and capital expenditure significantly affect Local Own-Source Revenue, while local retribution does not affect. Keywords:Local Tax, Local Retribution, Capital Expenditure, Local Own-Source Revenu