PENGARUH PAJAK DAERAH DAN DANA ALOKASI UMUM TERHADAP SISA LEBIH PEMBIAYAAN ANGGARAN (Survey Pada Kabupaten/Kota Di Provinsi Sulawesi Tengah)

Abstract

The objective of this study is to determine simultaneous and partial influence, both positively and significantly, of the local taxes and general allocation funds (DAU) on financing surplus budget (SILPA) at the district/city in Central Sulawesi Province. Population of the study consists of 11 districts/cities in Central Sulawesi with four-year time series between 2011 and 2014. The object of the study is budget realization reports that are resulted from LHP BPK RI on LKPD of district/city in Central Sulawesi. Data collected is secondary data that analyzed with multiple linear regressions. The results demonstrate that local taxes and general allocation funds simultaneously influence SILPA positively and significantly, which is stated in the determination test results of R­ square value of 0.238. Further, F test result of 6.414 with the significance level of a = 0.0) or a <0.05 reveals the significant value F of 0,004. Partially, local taxes has a positive but insignificant influence on SILPA with coefficient regression of 0.228 with t significance of 0.139. in addition, DAU positively and significantly influence SILPA with coefficient regression of 0.345 with t significance of 0.027.