Analisis Pengaruh Pdrb, Inflasi, Nilai Kurs, Dan Tenaga Kerja Terhadap Penerimaan Pajak Pada Kabupaten Cilacap, Banyumas, Purbalingga, Kebumen Dan Purworejo

Mispiyanti, Mispiyanti; Kristanti, Ika Neni

doi:10.32639/jiak.v7i1.159

Cited by 8 publications

(18 citation statements)

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“…In other words, the results of this study indicate that the success of economic development will directly increase tax revenues. The findings of this study are in line with those of Marliyanti & Arka [14], Mispiyanti & Kristanti [15], Yuksel et al [16], Mossie [17],…”

Section: Taxes and Influencing Factorssupporting

confidence: 93%

Analysis of Tax Structure Performance and its Ratio in Indonesia

Amir

Bhakti

Junaidi

et al. 2021

AJEBA

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This study aims to determine and analyze fluctuations in tax revenues, tax structure, and factors that determine tax revenues and ratios in Indonesia. The data used are data on the structure, revenue, and tax ratios from 2001 to 2017. The results show that the tax structure in Indonesia was dominated by direct taxes (income tax and personal tax) with contributions >50% and progressive, while indirect tax contributions (Value-Added Tax, Sales Tax on Luxury Goods, etc.) are around 30%. The tax ratio is still low at 14.58 percent. The results also show that GDP influences tax revenue, while the value of exports and the number of taxpayers have no effect. The tax ratio in Indonesia is influenced by GDP and the value of exports, while the mandatory amount has no effect. From a sample of 150 SMEs in Jambi, it is known that the level of compliance, obedience, assessment of tax servants is considered very good (average value> 80). Taxpayers' confidence in the use of tax funds for the benefit of the state is still low at 40.27, and sanctions for non-negotiable tax violations are also low at 48.53.

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Section: Taxes and Influencing Factorssupporting

confidence: 93%

Analysis of Tax Structure Performance and its Ratio in Indonesia

Amir

Bhakti

Junaidi

et al. 2021

AJEBA

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“…In contrast, the exchange rate, inflation, and foreign debt are negatively affected. Mispiyanti and Kristanti (2018) examine the effect of GRDP, inflation, exchange rates, and labor on tax revenues. The research was conducted in several regencies, namely Cilacap, Banyumas, Purbalingga, Kebumen and Purworejo from 2012 to 2015.…”

Section: Previous Researchmentioning

confidence: 99%

“…Studies to examine these factors have been carried out previously. The research was conducted both in Indonesia and in other countries such as Richter and Dimitrios (2013), Hunady and Orviska (2015), Arif and Rawat (2018), Mispiyanti and Kristanti (2018), Muttaqin and Halim (2019), Singgoro (2021).…”

Section: Introductionmentioning

confidence: 99%

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Determinants of tax revenue in Indonesia with economic growth as a mediation variable

Maryantika

Wijaya

2022

JPPI

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Tax revenue has an important role as the main source of state revenue. However, for several years, the realization of tax revenues has not been able to reach the target and the level of the tax ratio is still not ideal. This shows that tax revenue needs to be increased so that the factors that can affect tax revenue need to be analyzed. This study aims to examine the effect of corruption, government spending, and human development on tax revenues and the effect of economic growth in mediating these effects. The analysis was conducted on 10 provinces during 2010 to 2019 was selected using a purposive sampling technique and 100 observations were obtained. Multiple linear regression was used as a method to analyze the hypothesis. The results showed that (1) government spending, human development and economic growth had a positive effect on tax revenue, while corruption had no effect on tax revenue; (2) government spending and human development have a positive effect on economic growth, while corruption has no effect on economic growth; (3) economic growth mediates the effect of government spending and human development on tax revenues; (4) economic growth does not mediate the effect of corruption on tax revenues.

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“…Hasil penelitian ini sejalan dengan penelitan yang dilakukan oleh (Basyarudin, 2018) bahwa hasil dari penelitiannya juga menunjukan bahwa PDRB Perkapita berpengaruh positif dan signifikan terhadap penerimaan pajak daerah. Begitupun juga dengan hasil penelitian yang dilakukan oleh (Mispiyanti & Kristanti, 2018) hasil penelitian yang mereka lakukan juga mendapatkan hasil bahwa PDRB Perkapita berpengaruh positif terhadap penerimaan pajak daerah. Nurcholis (2005) juga mengatakan bahwa jika PDRB meningkat maka kemampuan dalam membayar pajak juga akan meningkat.…”

Section: Pengaruh Pdrb Perkapita Terhadap Penerimaan Pajak Daerah Kabupaten/kota DI Sumatera Baratunclassified

Pengaruh Penduduk, PDRB Perkapita Dan Hotel Terhadap Penerimaan Pajak Daerah Kabupaten/Kota Di Sumatera Barat

Putri

Alianis

2020

JKEP

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: This study aims to analyze the effect of population, GDP per capita and hotelson local tax revenues in districts / cities in West Sumatra. The data used are secondarydata in the form of panel regression in 19 districts / cities in West Sumatra province. Thesource of this data is the West Sumatra Central Statistics Agency (BPS). The variablesused in this study are population (X1), GDP per capita (X2) and hotels (X3). Themethods used in this research are: (1) Panel Regression Model (2) Classical AssumptionTest (3) t test (4) f test. The results of this study indicate that (1) total population has anegative and significant effect on local tax revenues in regencies / cities in WestSumatra. (2) PDRB Per capita has a positive and significant effect on local tax revenuesin districts / cities in West Sumatra. (3) The number of hotels has a positive andsignificant effect on local tax revenues in districts / cities in West Sumatra.Keywords: Tax Revenue, Population, PDRB Per capita, Hotel.

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Analisis Pengaruh Pdrb, Inflasi, Nilai Kurs, Dan Tenaga Kerja Terhadap Penerimaan Pajak Pada Kabupaten Cilacap, Banyumas, Purbalingga, Kebumen Dan Purworejo

Cited by 8 publications

References 0 publications

Analysis of Tax Structure Performance and its Ratio in Indonesia

Analysis of Tax Structure Performance and its Ratio in Indonesia

Determinants of tax revenue in Indonesia with economic growth as a mediation variable

Pengaruh Penduduk, PDRB Perkapita Dan Hotel Terhadap Penerimaan Pajak Daerah Kabupaten/Kota Di Sumatera Barat

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