An effect of local taxes, regional retribution and tax sharing funds of capital expenditures.

This papers described an effect of local taxes, regional retribution and partial revenue sharing on capital expenditure in Medan. Population of sample in this study are Report on the Realization of the Medan City Government Regional Revenue and Expenditure Budget for 2013-2016. Data analysis techniques in this study used the classic assumption test, hypothesis test, multiple linear regression, and the coefficient of determination. This study uses SPSS 21 software to process existing data. The results of this study indicate partially local taxes have a significant positive effect on capital expenditure, regional retribution does not have a significant and negative effect on capital expenditure and tax sharing funds have a significant and negative value on capital expenditure.