Pengaruh derajat desentralisasi, retribusi daerah,pertumbuhan ekonomi dan pajak daerah terhadap belanja modal (studi empiris seluruh kabupaten/kota di seluruh indonesia tahun 2019-2020)

This study aims to test whether the degree of decentralization, regional levies, economic growth and local taxes have an effect on capital expenditure. The independent variables in this study are the degree of decentralization, regional levies, economic growth and local taxes. In addition, this study also uses secondary data collection methods. The hypothesis testing of this research was conducted using multiple linear regression analysis. This study provides statistical results showing that the degree of decentralization, regional levies, economic growth has a significant positive effect on capital expenditures, while regional taxes have a significant negative effect on capital expenditures