期刊名称：E-Jurnal Ekonomi dan Bisnis Universitas Udayana
出版年度：2015
卷号：4
期号：05
语种：English
出版社：E-Jurnal Ekonomi dan Bisnis Universitas Udayana
摘要：Regional financial performance, measured by the tax ratio, tax per capita, tax effort, and fiscal space, does not linearly influence the Human Development Index (HDI), but it depends on several contingency factors, one of which is the allocation of capital expenditure. The aim of this research is to understand the role of capital expenditure allocation as the moderator in the effect of regional financial performance on HDI of all districts and city in Bali Province. The context of this research includes eight districts and one city in Bali Province, and was observed during 2008-2013. The saturated sample is used, where the secondary data was obtained from the Bureau of Finance Bali Province and Bureau of Statistics Bali Province. The data was analyzed by several techniques, such as the assumption test, moderated regression analysis, coefficient determination test, F test and t test. The research found that the allocation of capital expenditure moderated the influence of regional financial performance, including the tax ratio, tax effort, and fiscal space, on the HDI. However, the allocation of capital expenditure failed to moderate the tax per capita (regional financial performance) on HDI. The research concludes that the allocation of capital expenditure will weaken the influence of the tax ratio on HDI, will not moderate the influence of tax per capita on HDI, and will enhance the influence of the tax effort and fiscal space on HDI of all districts and city in Bali Province.
关键词：tax ratio; tax per capita; tax effort; fiscal spaces; capital expenditure; human development index
