Abstract :
This research aims to determine whether local taxes, local retribution and General Allocation Fund has a significant effect on local expenditure district or municipality in the Province of Banten.
This research used a sample of 6 district or municipality in Banten Province. This research was conducted for the period 2005-2009.Types of data used are secondary data. Testing the hypothesis in this research using multiple linier regression with a t test and F test.
The results of this research indicate that variables local taxes, local retribution and Generally Allocation Fund has a significant impact to local expenditure either partially and simultaneously. Where 88,30% of the variation of the local expenditure can be explained by variations of the three independent variables specifically, local taxes, local retribution and General Allocation Fund, amounting to 11,70% while the rest is explained by the variation or other factor not include this research. Keyword : Local Taxes, Local Retribution, General Allocation Fund and Local expenditure.