The purpose of this study is to analyze the effect of tax revenues, exports and imports on economic growth in Indonesia in the long and short term. In this study, secondary data obtained from BPS Indonesia 2000-2019 was used. The analysis used is regression analysis using Error Correction Model (ECM). The tests used in the model are Stationarity Test, R-Square Test, F Test and T Test. The results showed. Tax revenues, exports and imports together have a significant influence on economic growth, both in the long and short term. Where the export variable has a significant effect on economic growth in the long and short term. The tax revenue variable has no effect in the long term, but has a significant effect on economic growth in the short term. Meanwhile, the import variable has no effect on economic growth, both in the long and short term.

This literature review explores tax policy in reducing or limiting the consumption of luxury goods. This exploration has crucial theoretical and practical significance with the rapid development of the economy and technology, in which the income level of the people has increased rapidly. Excessive consumption of luxury goods will have a negative impact on the country's economic development. This is because inequality is widening, income is reduced, social equality is lost, and the demand for domestic goods will weaken. These issues will later cause widespread public concern. The policy to reduce or limit the consumption of luxury goods marked by an increase in consumption outflows is the adjustment of taxes on luxury goods. As one of the macroeconomic control policies taken by the government, the adjustment of tariffs, income taxes, and consumption taxes on luxury goods has proven to be effective in controlling the demand for luxury goods. Several international studies have obtained a fairly in-depth analysis of this issue from a tax policy perspective. This study attempts to explore the international research literature on tax policy in limiting the consumption of luxury goods.