@thesis{thesis,
		author={Hutagalung  Milpa Suriani},
		title ={Pengaruh Pajak Daerah, Retribusi Daerah dan Dana Perimbangan terhadap Kinerja Keuangan Daerah  Pemerintah Kabupaten/Kota di Provinsi  Sumatera Utara Tahun 2014-2016},
		year={2018},
		url={},
		abstract={This study aims to determine of local taxes, regional levies, and balancing funds on regional financial perfomance of the regencies/cities of the Province of North Sumatra in 2014-2016.
The samples used in this study were taken by using the saturated sample method. The sample is 99 with 33 regencies and cities with 3 years observation year as sample. Analysis technique in this research use multiple linear regression analysis with help of SPSS program version 22.0.
This research uses causative research type. The data used in this study is secondary data obtained from the Director General of Fiscal Balance in the form of local government financial reports 2014-2016. From the data obtained shows that the regional average still has a very low level of regional financial independence ratio. The effectiveness ratio of locally generated revenue rate indicates that the less effective regions mean that all regions are able to exceed the predetermined revenue target and the the efficiency of financial area Ratio level shows good value.
The results showed that the local taxes, regional levies, andbalancing funds on regional financial perfomance. If analyzed partially, local taxes, regional levies has a significant positive effect on Regional financial perfomance and balancing funds has a significant negative impact on Regional financial perfomance.}
		}