DAFTAR ISI Hal Halaman Sampul ............................................................................................. i Halaman Judul ................................................................................................. ii Halaman Pernyataan Bebas Plagiarisme ......................................................... iii Halaman Pengesahan ...................................................................................... iv Motto ............................................................................................................... v Halaman Persembahan .................................................................................... vi Kata Pengantar ................................................................................................ vii Daftar Isi .......................................................................................................... ix Daftar Tabel .................................................................................................... xiv Daftar Gambar ................................................................................................. xv Daftar Lampiran .............................................................................................. xvi Abstrak ............................................................................................................ xvii BAB I PENDAHULUAN ............................................................................... 1 1.1. Latar Belakang Masalah ................................................................. 1 1.2. Rumusan Masalah .......................................................................... 6 1.3. Tujuan Penelitian ............................................................................ 6 1.4. Manfaat Penelitian .......................................................................... 7 1.5. Sistematika Pembahasan ................................................................ 7 BAB II KAJIAN TEORETIK .......................................................................... 9 2.1. Landasan Teori ............................................................................... 9 2.1.1. Anggaran Pendapatan dan Belanja Daerah (APBD) .......... 9
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2.1.2. Belanja Modal dalam Anggaran Daerah ............................. 11 2.1.3. Pajak Daerah ....................................................................... 14 2.1.4. Retribusi Daerah ................................................................. 16 2.1.5. Dana Alokasi Umum (DAU) .............................................. 17 2.1.6. Dana Alokasi Khusus (DAK) ............................................. 19 2.1.7. Sisa Lebih Perhitungan Anggaran (SiLPA) ........................ 23 2.2. Penelitian Terdahulu ....................................................................... 24 2.3. Hipotesis Penelitian ........................................................................ 26 2.3.1. Hubungan Pajak Daerah dengan Belanja Modal ................ 26 2.3.2. Hubungan Rettibusi Daerah dengan Belanja Modal .......... 27 2.3.3. Hubungan Dana Alokasi Umum (DAU) dengan Belanja Modal ..................................................................... 28 2.3.4. Hubungan Dana Alokasi Khusus (DAK) dengan Belanja Modal ..................................................................... 29 2.3.5. Hubungan Sisa Lebih Perhitungan Anggaran (SiLPA) dengan Belanja Modal ........................................................ 30 2.4. Kerangka Pemikiran ....................................................................... 31 BAB III METODE PENELITIAN .................................................................. 32 3.1. Objek Penelitian ............................................................................. 32 3.2. Jenis dan Sumber Data ................................................................... 32 3.3. Variabel Penelitian dan Definisi Operasional ................................ 32 3.3.1. Belanja Modal ..................................................................... 33 3.3.2. Pajak Daerah ....................................................................... 33
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3.3.3. Retribusi Daerah ................................................................. 33 3.3.4. Dana Alokasi Umum (DAU) .............................................. 34 3.3.5. Dana Alokasi Khusus (DAK) ............................................. 34 3.3.6. Sisa Lebih Perhitungan Anggaran (SiLPA) ........................ 34 3.4. Metode Analisis Data ..................................................................... 34 3.4.1. Analisis Statistik Deskriptif ................................................ 34 3.4.2. Uji Asumsi Klasik ............................................................... 35 3.4.2.1. Uji Normalitas ...................................................... 35 3.4.2.2. Uji Multikolinieritas ............................................. 35 3.4.2.3. Uji Autokorelasi ................................................... 36 3.4.2.4. Uji Heteroskedastisitas ......................................... 37 3.4.3. Metode Regresi Linear Berganda ....................................... 38 3.5. Pengujian Hipotesis ........................................................................ 39 3.5.1. Uji Signifikansi Parameter Individual (Uji Statistik t) ...... 40 3.5.2. Koefisien Determinasi R2 .................................................... 40 BAB IV ANALISIS DAN PEMBAHASAN .................................................. 41 4.1. Deskripsi Data Penelitian ............................................................... 41 4.1.1. Pajak Daerah ....................................................................... 42 4.1.2. Retribusi Daerah ................................................................. 43 4.1.3. Dana Alokasi Umum (DAU) .............................................. 44 4.1.4. Dana Alokasi Khusus (DAK) ............................................. 45 4.1.5. Sisa Lebih Perhitungan Anggaran (SiLPA) ........................ 45 4.1.6. Belanja Modal ..................................................................... 46
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4.2. Statistik Deskriptif .......................................................................... 47 4.3. Uji Asumsi Klasik .......................................................................... 53 4.3.1. Uji Normalitas .................................................................... 53 4.3.2. Uji Multikolinieritas ........................................................... 54 4.3.3. Uji Autokorelasi .................................................................. 55 4.3.4. Uji Heteroskedastisitas ....................................................... 56 4.4. Analisis Regresi Linier Berganda ................................................... 57 4.5. Pengujian Hipotesis ........................................................................ 59 4.5.1. Hasil Uji Secara Parsial (Uji t) .......................................... 60 4.5.1.1. Pengaruh Pajak Daerah terhadap Belanja Modal ...................................................................... 60 4.5.1.2. Pengaruh Retribusi Daerah terhadap Belanja Modal ........................................................ 60 4.5.1.3. Pengaruh Dana Alokasi Umum (DAU) terhadap Belanja Modal ......................................... 61 4.5.1.4. Pengaruh Dana Alokasi Khusus (DAK) terhadap Belanja Modal ......................................... 61 4.5.1.5. Pengaruh Sisa Lebih Perhitungan Anggaran (SiLPA) terhadap Belanja Modal ........................... 62 4.6. Hasil Koefisien Determinasi R2 ...................................................... 63 4.7. Pembahasan Hasil Penelitian .......................................................... 64 4.7.1. Pengaruh Pajak Daerah terhadap Belanja Modal ............... 64 4.7.2. Pengaruh Retribusi Daerah terhadap Belanja Modal .......... 64
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4.7.3. Pengaruh Dana Alokasi Umum (DAU) terhadap Belanja Modal ..................................................................... 65 4.7.4. Pengaruh Dana Alokasi Khusus (DAK) terhadap Belanja Modal ...................................................................... 66 4.7.5. Pengaruh Sisa Lebih Perhitungan Anggaran (SiLPA) terhadap Belanja Modal ...................................................... 67 BAB V KESIMPULAN DAN SARAN .......................................................... 69 5.1. Kesimpulan ..................................................................................... 69 5.2. Keterbatasan Penelitian .................................................................. 70 5.3. Saran ............................................................................................... 70 DAFTAR PUSTAKA ..................................................................................... 72 LAMPIRAN .................................................................................................... 75
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DAFTAR TABEL Hal Tabel 2.1. Tahapan dan Jadwal Proses Penyusunan APBD ............................... 10 Tabel 4.1. Pajak Daerah Kabupaten dan Kota di Jawa Timur ........................... 43 Tabel 4.2. Retribusi Daerah Kabupaten dan Kota di Jawa Timur ..................... 44 Tabel 4.3. DAU Kabupaten dan Kota di Jawa Timur ........................................ 44 Tabel 4.4. DAK Kabupaten dan Kota di Jawa Timur ........................................ 45 Tabel 4.5. SiLPA Kabupaten dan Kota di Jawa Timur ...................................... 46 Tabel 4.6. Belanja Modal Kabupaten dan Kota di Jawa Timur ......................... 47 Tabel 4.7. Hasil Statistik Deskriptif Variabel Independen ................................ 48 Tabel 4.8. Hasil Uji Multikolinieritas ................................................................ 55 Tabel 4.9. Hasil Uji Autokorelasi ...................................................................... 56 Tabel 4.10. Hasil Estimasi Regresi .................................................................... 58 Tabel 4.11. Ringkasan Hasil Uji Hipotesis ........................................................ 62 Tabel 4.12. Hasil Perhitungan Koefisien Determinasi ....................................... 63
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DAFTAR GAMBAR Hal Gambar 2.1. Kerangka Pemikiran Pengaruh Pajak Daerah, Retribusi Daerah, Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), Dan Sisa Lebih Perhitungan Anggaran (SiLPA) Terhadap Belanja Modal ................................................ 31 Gambar 4.1. Hasil Uji Normalitas ...................................................................... 54 Gambar 4.2. Hasil Uji Heteroskedastisitas ........................................................ 57
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DAFTAR LAMPIRAN Hal Lampiran 1 Data Variabel Independen dan Dependen ...................................... 75 Lampiran 2 Statistika Deskriptif ........................................................................ 80 Lampiran 3 Hasil Analisis Regresi dan Asumsi Klasik ..................................... 81 Lampiran 4 Tabel Durbin-Watson ..................................................................... 84
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