DETERMINAN BELANJA MODAL DI KABUPATEN/KOTA PROVINSI LAMPUNG TAHUN 2015-2019

With an increase in capital expenditure in an area, it will certainly add to the assets in that area so that the productivity value of the residents of that area will increase. However, there are conflicts that occur in capital expenditure activities, one of which is the political interest in the capital expenditure budget in managing its resources. This study explains how the effect of local taxes (X1), local retribution (X2), general allocation funds (X3) and special allocation funds (X4), on capital expenditures (Y) in Lampung province. Sources of data were obtained from the official website of the Central Statistics Agency (BPS), the Ministry of Finance and Bapeda Lampung, with a research period of 5 years (2015-2019). The research method used is quantitative with panel data estimation methods and secondary data types. The data analysis technique uses multiple linear regression analysis with the help of Eviews 8 software. The results of the partial analysis show that local taxes and levies have no effect on capital spending, while general allocation funds and special allocation funds have an effect on capital spending