THE IMPACT OF RETRIEVING REGION TAX, REGION RETRIBUTION, AND REVENUE-SHARING TOWARD CAPITAL EXPENDITURE IN THE CITY OF ACEH By: SRI PUTRI HANDAYANI HS 1309200070027 Supervisor: 1. Dr.Syukriy Abdullah, SE, M.Si, Ak 2. Dr. rer. pol. Heru Fahlevi, SE, M.Sc ABSTRACT This research is conducted to test the impact of retrieving region tax, region retribution and revenue-sharing, either collectively or partially toward capital expenditure in the city of Aceh. The population of this research is 23 cities of Aceh. In collecting the data the researcher used documentary technique. The researcher also used multiple linear regression analysis in this research, by using SPSS program. In the other hands, those, partially, indicated that region tax and region retribution variable showed no impact toward capital expenditure in the city of Aceh, meanwhile revenue-sharing variable has impact toward capital expenditure in the city of Aceh. Key words: region tax, region retribution, revenue-sharing, capital expenditure