PENGARUH PENERIMAAN PAJAK DAERAH TERHADAP PERTUMBUHAN EKONOMI DKI JAKARTA

Yurianto Yurianto(1*), Tantowi Akhmad(2)

(1) BPSDM DKI Jakarta
(2) Badan Pusat Statistik Provinsi Kalimantan Tengah
(*) Corresponding Author

Abstract


Taxes are the main source of government revenue, both central and local governments. Various ways have been done to increase revenue from this tax, including local governments through various regional tax reforms. The purpose of tax reform is to increase regional revenues from the taxation sector which will be used for the prosperity of the people through economic growth and regional development. This study aims to investigate the effect of tax revenue on economic growth in DKI Jakarta Province. The research method used is a quantitative method with data from the DKI Jakarta Province in the 1987-2019 period. Regression analysis will be used and processed with SPSS software. The result obtained from this research is that local tax revenues have a positive and significant effect on economic growth in the DKI Jakarta Province during the period 1987-2019. Regional autonomy policies also affect the economic growth of DKI Jakarta. The implication of this finding is that the sustainability of local tax revenues is needed to increase economic growth in DKI Jakarta. Local tax revenues should also be used to fund productive projects or activities so as to accelerate economic growth

Keywords


Tax revenue, economic growth, regional autonomy, regression analysis

Full Text:

PDF (Indonesian)

References


Adriansyah, B. G. (2014). Analisis Pertumbuhan PDB, Penerimaan Pajak dan Insentif Pajak Bagi Industri Manufaktur. Kajian Ekonomi dan Keuangan, 18(1), 69-84.

Ayu, L. A., Rayahu, S., & Junaidi. (2020). Pengaruh Kinerja Keuangan Terhadap Pertumbuhan Ekonomi dengan Alokasi Belanja Modal Sebagai Variabel Intervening. Jurnal Akuntansi dan Keuangan Universitas Jambi, 5(1), 31-44.

Badan Pusat Statistik. (2021). Produk Domestik Regional Bruto Provinsi-Provinsi di Indonesia Menurut Pengeluaran 2016-2020. Jakarta.

__________________. 2021. Produk Domestik Regional Bruto.

https://www.bps.go.id/subject/52/produk-domestik-regional-bruto--lapangan-usaha-.html#subjekViewTab3

Badan Pusat Statistik Provinsi DKI Jakarta. (2021). Produk Domestik Regional Bruto Provinsi DKI Jakarta Menurut Pengeluaran 2016-2020. Jakarta.

Blochliger, H., & Akgun, O. (2018). Fiscal Decentralization and Economic Growth. In Kim (Ed.), Fiscal Decentralization and Inclusive Growth (p. 262). Paris: OECD Publishing.

Direktorat Jenderal Perimbangan Keuangan, Kementerian Keuangan. (2021). Data Keuangan Daerah. http://www.djpk.kemenkeu.go.id/

Gashi, B., Asllani, G., & Boqolli, L. (2018). The Effect of Tax Structure in Economic Growth. International Journal of Economics and Business Administration, 6(2), 56-67.

Ginting, A. M., Hamzah, M. Z., & Sofilda, E. (2019). The Impact of Fiscal Decentralization on Economic Growth in Indonesia. Economic Journal of Emerging Markets, 11(2), 152-160.

Gujarati, D. 2003. Basic Econometrics, 4th Edition. New York: McGraw-Hill.

Jalata, D. M. (2014). The role of value added tax on economic growth of Ethiopia. Science, Technology and Arts Research Journal, 3(1), 156-161.

Kementerian Pendayagunaan Aparatur Negara dan Reformasi Birokrasi. (2020). Peraturan Menteri Pendayagunaan Aparatur Negara dan Reformasi Birokrasi Nomor 25 Tahun 2020 tentang Road Map Reformasi Birokrasi 2020-2024.

Mdanat, M. F., Shotar, M., Samawi, G., Mulot, J., Arabiyat, T. S., Alzyadat, M. A. (2018). Tax structure and economic growth in Jordan, 1980-2015. EuroMed Journal of Business, 13(1), 102-127.

Neog, Y. & Gaug, A. K. (2020). Tax Structure and Economic Growth: A Study of Selected Indian States. Journal of Economic Structure 9, 38 (2020). https://doi.org/10.1186/s40008-020-00215-3

Nurhemi dan Suryani, R. G. (2015). Dampak Otonomi Keuangan Daerah Terhadap Pertumbuhan Ekonomi di Indonesia. Buletin Ekonomi Moneter dan Perbankan, 18(2), 183-205.

Republik Indonesia. (2009). Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah.

Rustan, A. (2013). Desentralisasi Fiskal dan Pertumbuhan Ekonomi, serta Kaitannya Dengan Otonomi Daerah. Jurnal Borneo Administrator, 9(3), 284-304.

Saragih, A. H. (2018). Pengaruh Penerimaan Pajak Terhadap Pertumbuhan Ekonomi di Indonesia. Jurnal SIKAP, 3(1), 17-27.

Sasana, H. (2015). Dampak Implementasi Desentralisasi Fiskal Terhadap Pertumbuhan Ekonomi dan Stabilitas Harga di Provinsi di Indonesia. Jurnal Media Ekonomi dan Manajemen, 30(1), 1-14.

Sihaloho, E. D. (2020). Analisis Pengaruh Pajak Terhadap Pertumbuhan Ekonomi Indonesia: Pendekatan Vektor Autoregressive. Jurnal Forum Ekonomi, 22(2), 202-209.

Simanjuntak, T. H. & Mukhlis, I. (2012). Dimensi Ekonomi Perpajakan dalam Pembangunan Ekonomi. Jakarta: Raih Asa Sukses.

Stoilova, D. (2017). Tax Structure and Economic Growth: Evidence from the European Union. Contaduría y Administracion, 62(3), 1041-1057.

Stoilova, D., & Patonov, N. (2012). An Empirical Evidence for the Impact of Taxation on Economy Growth in the European Union. Book of Proceedings–Tourism and Management Studies International Conference Algarve 2012 vol.3, University of the Algarve, Portugal.

Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta, CV.

Wijayanti, M., dan Babulu, N. L. (2019). Determinan Efektivitas Belanja Daerah dan Dampaknya pada Pertumbuhan Ekonomi. Jurnal Ekonomi Pembangunan, 4(2), 34-44.

Yurianto. (2020). Variabel Pertumbuhan Ekonomi, Belanja Daerah, Investasi, Kurs, dan Krisis Ekonomi Dalam Perekonomian Jakarta 1987-2017. Journal of Applied Business and Economics (JABE), 7(2), 239-260.




DOI: http://dx.doi.org/10.30998/jabe.v7i4.9960

Refbacks

  • There are currently no refbacks.


View My Stats

Universitas Indraprasta PGRI

Alamat:Kampus B | Jl. Raya Kampung Gedong
Phone: +62 (021) 7818718 – 78835283
Work Hours: 09.00 AM – 08.00 PM



Creative Commons License

JABE (Journal of Applied Business and Economic) is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.