Tax Revenue and Deficit Budget in Indonesia
Abstract
The research paper was conducted to clarify the influence between tax revenue and budget deficit in Indonesia. A sample of her 30 provinces in Indonesia was used in this study. The data used were secondary data from 1991 to 2021 and were analyzed using the Eviews 12 application. Based on the results of this study, the rupiah exchange rate and crude oil price variables have a positive and significant influence on tax revenue in both the long and short term, whereas the poverty variable has a negative effect on tax revenue in both the long term and the short term. And tax revenue has a negative influence and is key to the budget deficit.
Keywords
Tax revenue, Rupiah Exchange rate, Cruide Oil Price, Poverty, Budget deficit, Crude Oil PriceHow to Cite
References
Direktorat Jendral Pajak, Ketentuan Umum dan Tata Cara Perpajakn. 2009.
G. G. William and A. S. Andres, “Effects of Income Tax Changes on Economic Growth”,” Econ. Stud. Brookings, 2016, [Online]. Available: https://www.brookings.edu/wp-content/uploads/2016/06/09_effects_income_tax_changes_economic_growth_gale_samwick.pdf.
A. O. Sandra, Azwandi, and A. Yulianita, “Indonesia Budget Deficit,” Sriwij. Int. J. Din. Econ. Business. Univ. Palembang, vol. 2, no. 2, pp. 139–150, 2018, [Online]. Available: https://media.neliti.com/media/publications/538819-indonesia-budget-deficit-99b70ea0.pdf.
A. W. Bruce and D. Snow, “Budget Deficit in the State:Massachusetts,” Public Budg. Financ., vol. 30, no. 1, 2010, doi: DOI:10.1111/j.1540-5850.2010.00950.x.
Y. Sapridawati, N. Indrawati, Zirman, and A. Sofyan, “Pengaruh Inflasi,dan Nilai Tukar Rupiah Terhadap Penerimaa Pajak Pertambahan Nilai,” J. Tax., vol. 2, no. 1, 2021, [Online]. Available: https:////ejournal.uin-suska.ac.id/index.php/jot/article/view/14247%0A%0A.
I. O. Kwesi, C. O. Kwasi, and M. A. Kojo, “Exchange rate volatility and tax Revenue: Evidence from Ghana,” Gen. Appl. Econ. Artic. Econ. Financ., vol. 6, 2018, [Online]. Available: https:////www.tandfonline.com/doi/pdf/10.1080/23322039.2018.1537822%0A%0A.
A. R. Herna, K. Hidayat, and B. Kaniskha, “Pengaruh Inflasi, Nilai Tukar Rupiah dan Jumlah Pengsaha Kena Pajak Terhadap Penerimaan Pajak Pertambahan Nilai ( Studi Kasus pada Kantor Wilayah Djp Jawa Timur I,” J. Mhs. Perpajakan, Univ. bRawijaya, 2016, [Online]. Available: https://www.neliti.com/id/publications/193884/pengaruh-inflasi-nilai-tukar-rupiah-dan-jumlah-pengusaha-kena-pajak-terhadap-pen.
M. Alwi, M. Su’un, and Amiruddin, “Pengaruh Tingkat Kemiskinan dan Pendapatan Perkapita Terhadap Penerimaan Pajak Daerah serta Opini Audit dengan Tingkat Kepercayaan masyarakat sebagai Variabel Intervening terhadap Penerimaan Pajak Daerah Pemerintah Propinsi se-Indonesia.,” Econ. J. Ekon. dan Bisnis, vol. 4, no. 1, 2021, doi: https://doi.org/10.31850/economos.v4i1.780.
S. Bibi and J. Yves Duclas, “A Comparison Of The Poverty Impact Of Transfers,Taxes and Income Across Five OECD Countries,” Bull. Econ. Res., vol. 62, no. 4, pp. 387–406, 2010, doi: https://doi.org/10.1111/j.1467-8586.2009.00339.x.
I. S. Nandarima, “Analisis Pengaruh Variabel Makroekonomi Terhadap Penerimaan Pajak di Indonesia,” Univ. Hasanudin, [Online]. Available: uri:%09http://repository.unhas.ac.id/id/eprint/13876%0D%0A%0A.
Menteri Energi dan Sumber Daya Mineral, Peraturan Menteri Energi dan Sumber daya Mineral RI
No.23 tahun 2012. 2012.
A. Isnanto, Suharno, and Istiqomah, “Faktor-faktor Yang Mempengaruhi Penerimaan Pajak Penghasilan dalam APBN,” J. Ilm. Univ. Batanghari Jambi, vol. 21, no. 2, 2021, [Online]. Available: https://media.neliti.com/media/publications/445856-none-4ccd995c.pdf.
Y. Abimanyu, “Oil Price, Goverment Revenue, Export Value ,Economic Growth : Indonesia “s Case,” Kaji. Ekon. dan Keuang., vol. 20, no. 3, 2016, doi: https://doi.org/10.31685/kek.v20i3.194.
A. Adamu, “The Impact of Global Fall in Oil Prices on the Nigerian Cruide Oil Revenue and Its Prices,” 2015, [Online]. Available:
https://globalbizresearch.org/Dubai_Conference2015_May_2/conference/psd/D508.pdf.
License
Copyright (c) 2023 Fibira ANGGRAINI PUJI LESTARI
This work is licensed under a Creative Commons Attribution 4.0 International License.
Individual articles are published Open Access under the Creative Commons Licence: CC-BY 4.0.
