Factors Affecting Java's Tax Revenue

Authors

  • Renea Shinta Aminda Universitas Ibn Khaldun Bogor
  • Titing Suharti Universitas Ibn Khaldun Bogor
  • Widhi Ariyo Bimo Universitas Ibn Khaldun Bogor
  • Tri Rizki Handayani Suganda UPN Vetaran Jakarta

Abstract

Tax revenue is the main factor in the implementation of regional autonomy which makes a region increase its source of income in meeting financing and promoting regional independence. Tax revenues in six provinces on the island of Java make a major contribution to the economy with a specialization in the function of socio-economic activities. The purpose of this study is to examine the effect of population and inflation on tax revenues in all provinces in Java. The panel data analysis hypothesis was used using the Eviews 10 program with a saturated sampling technique of six provinces in the 2015-2020 period, In this study, the population used is all provinces on the island of Java using data on tax revenues, population, per capita income, inflation and the number of motorized vehicles. Sampling in this study used non-probability sampling, with saturated sampling technique thus the total sample used was 36 data sourced from Central Bureau of Statistics and Regional Revenue Agency. The results show that population and inflation affect tax revenue, where population growth affects the level of demand for both investment and reflects taxpayers and inflation affects the increase in the production of goods and services in an area.  is the uniqueness of the research. This study use two independent variables used with a sample that only focused on six provinces on the island of Java with a research period of six years of observation i.e. 2015-2020, when there are other factors outside the study that can affect tax revenue, a wider research sample and a longer research period. In terms of the relationship between tax revenue, with total population and inflation, it has a relationship of 99.4% and simultaneously the population and inflation affect tax revenues

Author Biography

Renea Shinta Aminda, Universitas Ibn Khaldun Bogor

Tax revenue is the main factor in the implementation of regional autonomy which makes a region increase its source of income in meeting financing and promoting regional independence. Tax revenues in six provinces on the island of Java make a major contribution to the economy with a specialization in the function of socio-economic activities. The purpose of this study is to examine the effect of population and inflation on tax revenues in all provinces in Java. The panel data analysis hypothesis was used using the Eviews 10 program with a saturated sampling technique of six provinces in the 2015-2020 period, In this study, the population used is all provinces on the island of Java using data on tax revenues, population, per capita income, inflation and the number of motorized vehicles. Sampling in this study used non-probability sampling, with saturated sampling technique thus the total sample used was 36 data sourced from Central Bureau of Statistics and Regional Revenue Agency. The results show that population and inflation affect tax revenue, where population growth affects the level of demand for both investment and reflects taxpayers and inflation affects the increase in the production of goods and services in an area.  is the uniqueness of the research. This study use two independent variables used with a sample that only focused on six provinces on the island of Java with a research period of six years of observation i.e. 2015-2020, when there are other factors outside the study that can affect tax revenue, a wider research sample and a longer research period. In terms of the relationship between tax revenue, with total population and inflation, it has a relationship of 99.4% and simultaneously the population and inflation affect tax revenues

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Published

2022-12-23

Issue

Vol. 1 No. 1 (2022)

Section

Articles