The Effect Of Regional Taxes And Regional Retributions On Economic Growth With Capital Expenditure As A Moderating Variable In East Kalimantan Province

Anwar Maulidin; Rachmad Budi Soeharto; Juliansyah Roy

doi:10.55681/economina.v5i5.2336

Authors

Anwar Maulidin Master of Economics, Faculty of Economics and Business, Mulawarman University
Rachmad Budi Soeharto Master of Economics, Faculty of Economics and Business, Mulawarman University
Juliansyah Roy Master of Economics, Faculty of Economics and Business, Mulawarman University

DOI:

https://doi.org/10.55681/economina.v5i5.2336

Keywords:

regional taxes, regional retributions, capital expenditure, economic growth, moderation

Abstract

This study aims to examine the effect of regional taxes and regional retributions on economic growth, with capital expenditure as a moderating variable in East Kalimantan Province during the period 2015–2024. This research adopts a quantitative approach using secondary data obtained from the Central Bureau of Statistics (BPS) and regional government financial reports. The analytical method applied is regression analysis using Moderated Regression Analysis (MRA) to identify both direct effects and moderating effects among the variables. The findings indicate that regional taxes have a positive and significant effect on economic growth. In contrast, regional retributions do not have a significant effect on economic growth. Regional taxes also have a positive and significant effect on capital expenditure, while regional retributions do not significantly influence capital expenditure. Furthermore, capital expenditure has a positive and significant effect on economic growth. It is also confirmed that capital expenditure functions as a moderating variable in the relationship between regional taxes, regional retributions, and economic growth. These results suggest that optimizing regional tax revenues and managing capital expenditure effectively are critical factors in promoting regional economic growth. Therefore, local governments are expected to improve the quality of financial management and allocate capital expenditure more productively to support sustainable economic development

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