DETERMINANTS OF REGIONAL TAX REVENUES WITH DOMESTIC INVESTMENT AS MODERATING VARIABLE
Keywords:
Gross Regional Domestic Product; The Number of Manpower; Domestic Investment; Regional Tax Revenue
Abstract
Tax revenue received by the government is used to provide infrastructure in each region. A decrease in tax revenue has a negative impact on the provision of public facilities for the society, so that taxes are one of the responsibilities and forms of society contribution to the government. This study was conducted to find out whether gross regional domestic product, the number of manpower, and domestic investment as moderating variables influence regional tax revenue. The population in this study were all provinces in Indonesia with a period of 2017-2022. Sampling using purposive sampling. Data analysis using panel data regression. The amount of data observed is 198 data. The results showed gross regional domestic product, and the number of manpower has a positive influence on regional tax revenue, while domestic investment is not able to moderate gross regional domestic product and the number of manpower on regional tax revenue.
References
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Marandu, E. E., Mbekomize, C. J., & Ifezue, A. N. (2015). Determinants of Tax Compliance: A Review of Factors and Conceptualizations. International Journal of Economics and Finance, 7(9), 207–218. https://doi.org/10.5539/ijef.v7n9p207
Mardiasmo. (2019). Perpajakan Edisi Terbaru. CV Andi Offset.
Maria, S. (2023). The Effect of Population, Gross Regional Domestic Product and Inflation on Local Tax Revenues in DKI Jakarta Province. Journal of International Conference Proceedings, 6(1), 232–241. https://doi.org/10.32535/jicp.v6i1.2255
McNabb, K. (2018). Tax Structures and Economic Growth: New Evidence from the Government Revenue Dataset. Journal of International Development, 30(2), 173–205. https://doi.org/10.1002/jid.3345
Mispiyanti, & Kristanti, I. N. (2017). Analisis Pengaruh Produk Domestik Regional Bruto, Inflasi, Nilai Kurs dan Tenaga Kerja Terhadap Penerimaan Pajak Pada Kabupaten Cilacap Banyumas, Purbalingga, Kebumen dan Purworejo. Prosiding Seminar Nasional Dan Call For Paper Ekonomi Dan Bisnis (SNAPER-EBIS 2017), 53(9), 1689–1699.
Nasution, M. K., Santi, F., Husaini, Fadli, & Pirzada, K. (2020). Determinants of tax compliance: A study on individual taxpayers in Indonesia. Entrepreneurship and Sustainability Issues, 8(2), 1401–1418. https://doi.org/10.9770/jesi.2020.8.2(82)
Pahala, A. A., & Muslih, M. (2020). Pengaruh PDRB, Inflasi, Nilai Tukar Rupiah, dan Pengusaha Kena Pajak Terhadap Penerimaan Pajak Pertambahan Nilai. E-Proceeding of Management, 7(2), 3083–3090.
Paramita, R. (2017). Perizinan Investasi Sulit Indonesia Defisit Gas , Benarkah ? Pusat Kajian Anggaran Badan Keahlian DPR RI, II.
Parwa, and Y. (2010). Pengaruh Tingkat Pendidikan dan Investasi terhadap Pertumbuhan Ekonomi dan Kemiskinan di Provinsi Bali. E-Journal Ekonomi Universitas UDAYANA, 105–112.
Permana, N., & Nursaidah. (2019). Pengaruh Produk Domestik Bruto, Inflasi Dan angkatan Kerja Terhadap Penerimaan Pajak Di Indonesia Tahun 2012 – 2017. Journal of Accounting, Management & Entrepreneurship, 17(1), 125–140.
Ramadhani, I., & Nugroho, R. (2019). FAKTOR-FAKTOR YANG MEMPENGARUHI KAPASITAS PPh PASAL 21 DAN PPh PASAL 25/29 ORANG PRIBADI. Jurnal Pajak Dan Keuangan Negara (PKN), 1(1), 19. https://doi.org/10.31092/jpkn.v1i1.612
Richard, & Toly, A. A. (2013). Analisa Korelasi Inflasi, Ecomomic Growth, Economic Structure, dan Tax Rate Terhadap Tax Revenue di Negara-Negara Asean. Tax & Accounting Review, 3(2), 1–12.
Sadono Sukirno. (2016). Makro Ekonomi Teori Pengantar. PT. Rajawali Pers.
Sekaran, U. dan R. B. (2017). Metode Penelitian untuk Bisnis: Pendekatan Pengembangan-Keahlian (Edisi 6, B). Salemba Empat.
Silvia, E. D., & Susanti, R. (2019). Analisis Konsumsi dan Tabungan Masyarakat di Indonesia. Jurnal Ekonomi Dan Bisnis Dharma AndalasDharma Andalas, 21(2), 154–164.
Simanjuntak, J., Ratnawati, T., & Rahmiyati, N. (2017). Economic Growth as Mediation of Regional Own Source Revenue, Investment and Asset Management on Labor Absorption and Social Welfare in Regencies/Cities in Riau Islands Province. International Journal of Economics and Finance, 9(8), 127. https://doi.org/10.5539/ijef.v9n8p127
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Widarjono, A. (2018). Ekonometrika Pengantar Dan Aplikasinya Disertai Panduan Eviews (Edisi keli). UPP STIM YKPN Yogyakarta.
Yunita, M., & Sentosa, S. U. (2019). Pengaruh Pajak, Penanaman Modal Dalam Negeri (Pmdn) Dan Tenaga Kerja Terhadap Pertumbuhan Ekonomi Di Indonesia. Jurnal Kajian Ekonomi Dan Pembangunan, 1(2), 533. https://doi.org/10.24036/jkep.v1i2.6265
Affardi, C. W. P. (2024). DAMPAK DAN TANTANGAN PENERAPAN PAJAK DIGITAL DI INDONESIA : STUDI KASUS PT. SII dan PT. T. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 8(2), 875–901. https://doi.org/10.31955/mea.v8i2.4093
Aji, F. B., & Nugroho, S. (2021). Faktor-Faktor Yang Mempengaruhi Pajak Daerah Kota Semarang. Diponegoro Journal of Economics, 10(1), 1–12. https://ejournal2.undip.ac.id/index.php/dje
Alm, J. (2019). What Motivates Tax Compliance? Journal of Economic Surveys, 33(2), 353–388. https://doi.org/10.1111/joes.12272
Amalia, A. R., & Firmansyah, A. (2022). DEBT POLICY, SALES GROWTH, TAX AVOIDANCE: THE MODERATING ROLE OF INDEPENDENT COMMISSIONERS. International Journal of Contemporary Accounting, 4(2), 97–114. https://doi.org/http://dx.doi.org/10.25105/ijca.v4i2.14153
Ariani, M., & Syamsurizal, S. (2022). Kepatuhan Wajib Pajak Orang Pribadi Ditinjau Dari Transparansi Informasi, Modernisasi Teknologi Pelayanan Pajak Dan Sanksi Pajak. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 17(1), 111–130. https://doi.org/10.25105/jipak.v17i1.10396
Ayinde, K., Kuranga, J., & Lukman, A. F. (2015). Modeling Nigerian Government Expenditure, Revenue and Economic Growth: Co-Integration, Error Correction Mechanism and Combined Estimators Analysis Approach. Asian Economic and Financial Review, 5(6), 858–867. https://doi.org/10.18488/journal.aefr/2015.5.6/102.6.858.867
Berutu, M. I. A., & Kuntadi, C. (2023). Pengaruh Jumlah Penduduk, Tingkat Inflasi dan Pertumbuhan Ekonomi Terhadap Penerimaan Pajak Daerah. INNOVATIVE: Journal of Social Science Reseach, 3(4), 4751–4758.
Estralita Trisnawati, Roy Sembel, Juniati Gunawan, W. (2017). Pengaruh Kualitas Manajer Pajak Terhadap Penghindaran Pajak Dengan Etika Machiavellian Sebagai Pemediasi. Jurnal Ekonomi, 22(3), 393–420. https://doi.org/10.24912/je.v22i3.280
Galih Pramudita, T., Indartono, S., & Sholeh, M. (2019). The Antecedent of Domestic Investment in Indonesia: Auto Regressive Distributed Lag Approach. International Journal of Economics and Financial Issues , 9(2), 138–144. http:www.econjournals.com
Gujarati, Damodar N dan Porter, D. C. (2012). Dasar-Dasar Ekonometrika. Selemba Empat.
Gunawan. (2017). Analisis pengaruh corporate social responsibility dan corporate governance terhadap agresivitas pajak. Jurnal Akuntansi, 5(1), 130–140. https://doi.org/10.32670/fairvalue.v5i1.1773
Hayati, D. V. dan B. (2020). Analisis Pengaruh Jumlah Wisatawan, Jumlah Kamar Terjual, PDRB Perkapita, dan Inflasi Terhadap Realisasi Penerimaan Pajak Hotel Kota Semarang Tahun 2010-2017. Diponegoro Journal of Economics, 9, 1–8.
Indah, N. P. I. P., & Setiawan, P. E. (2020). The Effect of Tax Awareness, Taxation Sanctions, and Application of E-Filing Systems In Compliance With Personal Taxpayer Obligations. American Journal of Humanities and Social Sciences Research, 4(3), 440–446. www.ajhssr.com
Kurniawan, D., & Hayati, T. P. T. N. (2015). Penerapan Model Solow-Swan Untuk Memacu Pertumbuhan Ekonomi Kabupaten Demak. Media Ekonomi Dan Manajemen, 30(1), 68–75. http://jurnal.untagsmg.ac.id/index.php/fe/article/view/235
Lumy, D. G., Kindangen, P., Engka, D. S. M., Ratulangi, U. S., Penduduk, J., & Daerah, P. (2018). ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK DAERAH PADA PEMERINTAH PROVINSI SULAWESI UTARA |Jurnal Pembanguan Ekonomi dan Keuangan Daerah Vol.19 No.2 (2018). Akuntansi Dan Pembangunan, 19(2), 1–16.
Maharani, D. (2016). Analisis Pengaruh Investasi Dan Tenaga Kerja Terhadap Produk Domestik Regional Bruto (PDRB) Di Sumatera Utara. Intiqad: Jurnal Agama Dan Pendidikan Islam, 8(2), 32–46. https://doi.org/10.30596/intiqad.v8i2.725
Marandu, E. E., Mbekomize, C. J., & Ifezue, A. N. (2015). Determinants of Tax Compliance: A Review of Factors and Conceptualizations. International Journal of Economics and Finance, 7(9), 207–218. https://doi.org/10.5539/ijef.v7n9p207
Mardiasmo. (2019). Perpajakan Edisi Terbaru. CV Andi Offset.
Maria, S. (2023). The Effect of Population, Gross Regional Domestic Product and Inflation on Local Tax Revenues in DKI Jakarta Province. Journal of International Conference Proceedings, 6(1), 232–241. https://doi.org/10.32535/jicp.v6i1.2255
McNabb, K. (2018). Tax Structures and Economic Growth: New Evidence from the Government Revenue Dataset. Journal of International Development, 30(2), 173–205. https://doi.org/10.1002/jid.3345
Mispiyanti, & Kristanti, I. N. (2017). Analisis Pengaruh Produk Domestik Regional Bruto, Inflasi, Nilai Kurs dan Tenaga Kerja Terhadap Penerimaan Pajak Pada Kabupaten Cilacap Banyumas, Purbalingga, Kebumen dan Purworejo. Prosiding Seminar Nasional Dan Call For Paper Ekonomi Dan Bisnis (SNAPER-EBIS 2017), 53(9), 1689–1699.
Nasution, M. K., Santi, F., Husaini, Fadli, & Pirzada, K. (2020). Determinants of tax compliance: A study on individual taxpayers in Indonesia. Entrepreneurship and Sustainability Issues, 8(2), 1401–1418. https://doi.org/10.9770/jesi.2020.8.2(82)
Pahala, A. A., & Muslih, M. (2020). Pengaruh PDRB, Inflasi, Nilai Tukar Rupiah, dan Pengusaha Kena Pajak Terhadap Penerimaan Pajak Pertambahan Nilai. E-Proceeding of Management, 7(2), 3083–3090.
Paramita, R. (2017). Perizinan Investasi Sulit Indonesia Defisit Gas , Benarkah ? Pusat Kajian Anggaran Badan Keahlian DPR RI, II.
Parwa, and Y. (2010). Pengaruh Tingkat Pendidikan dan Investasi terhadap Pertumbuhan Ekonomi dan Kemiskinan di Provinsi Bali. E-Journal Ekonomi Universitas UDAYANA, 105–112.
Permana, N., & Nursaidah. (2019). Pengaruh Produk Domestik Bruto, Inflasi Dan angkatan Kerja Terhadap Penerimaan Pajak Di Indonesia Tahun 2012 – 2017. Journal of Accounting, Management & Entrepreneurship, 17(1), 125–140.
Ramadhani, I., & Nugroho, R. (2019). FAKTOR-FAKTOR YANG MEMPENGARUHI KAPASITAS PPh PASAL 21 DAN PPh PASAL 25/29 ORANG PRIBADI. Jurnal Pajak Dan Keuangan Negara (PKN), 1(1), 19. https://doi.org/10.31092/jpkn.v1i1.612
Richard, & Toly, A. A. (2013). Analisa Korelasi Inflasi, Ecomomic Growth, Economic Structure, dan Tax Rate Terhadap Tax Revenue di Negara-Negara Asean. Tax & Accounting Review, 3(2), 1–12.
Sadono Sukirno. (2016). Makro Ekonomi Teori Pengantar. PT. Rajawali Pers.
Sekaran, U. dan R. B. (2017). Metode Penelitian untuk Bisnis: Pendekatan Pengembangan-Keahlian (Edisi 6, B). Salemba Empat.
Silvia, E. D., & Susanti, R. (2019). Analisis Konsumsi dan Tabungan Masyarakat di Indonesia. Jurnal Ekonomi Dan Bisnis Dharma AndalasDharma Andalas, 21(2), 154–164.
Simanjuntak, J., Ratnawati, T., & Rahmiyati, N. (2017). Economic Growth as Mediation of Regional Own Source Revenue, Investment and Asset Management on Labor Absorption and Social Welfare in Regencies/Cities in Riau Islands Province. International Journal of Economics and Finance, 9(8), 127. https://doi.org/10.5539/ijef.v9n8p127
Susila, M. R., & Pradhani, F. A. (2022). Analisis Pengaruh Pdrb Per Kapita Dan Jumlah Tenaga Kerja Terhadap Jumlah Pendapatan Pajak Daerah Provinsi Di Indonesia. Jurnal Ilmiah Akuntansi Dan Keuangan (JIAKu), 1(1), 72–87. https://doi.org/10.24034/jiaku.v1i1.4996
Widarjono, A. (2018). Ekonometrika Pengantar Dan Aplikasinya Disertai Panduan Eviews (Edisi keli). UPP STIM YKPN Yogyakarta.
Yunita, M., & Sentosa, S. U. (2019). Pengaruh Pajak, Penanaman Modal Dalam Negeri (Pmdn) Dan Tenaga Kerja Terhadap Pertumbuhan Ekonomi Di Indonesia. Jurnal Kajian Ekonomi Dan Pembangunan, 1(2), 533. https://doi.org/10.24036/jkep.v1i2.6265
Published
2024-09-03
How to Cite
Panggabean, M., & Gunawan, J. (2024). DETERMINANTS OF REGIONAL TAX REVENUES WITH DOMESTIC INVESTMENT AS MODERATING VARIABLE. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 8(3), 13-27. https://doi.org/10.31955/mea.v8i3.4389
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