Faktor-faktor yang Mempengaruhi Penerimaan Pajak Pulau Jawa

Authors

  • Tri Rizki Handayani Suganda Universitas Pembangunan Nasional Veteran Jakarta
  • Renea Shinta Aminda

Keywords:

Tax Revenue, Population, Per Capita Income, Inflation, number of motorized vehicles.

Abstract

This study is a quantitative study aimed at assessing the effect of population, per capita income, inflation and the number of motorized vehicles on tax revenues in all provinces in Java. The sample used in this study used a saturated sampling technique in six provinces in the 2015-2020 period, thus the total sample used was 36 data sourced from the Central Statistics Agency and the Regional Revenue Agency. Testing the hypothesis in this study using panel data analysis with the Eviews 10 program. Where the results of the study show that population, per capita income and inflation have an influence on tax revenue, while the number of motorized vehicles has no effect on tax revenue.

References

Anderson, D. R., Sweeney, D. J., Williams, T. A., Shoesmith, E., & Sweeney, D. J. (n.d.). Statistics for Business and Economics Statistics for Business and Economics.

BPS Provinsi Daerah Istimewa Yogyakarta. (2019). Daerah Istimewa Yogyakarta. Portal Informasi Indonesia. https://indonesia.go.id/province/daerah-istimewa- yogyakarta

BPS Provinsi Jawa Barat. (2020). Provinsi Jawa Barat Dalam Angka. Badan Pusat Statistik Provinsi Jawa Barat. https://jabar.bps.go.id

Damayanti, Oktia. Suhandak, Pamungkas, M. G. W. E. N. (2013). Pengaruh Tingkat Inflasi, Economic Growth, dan Tarif Pajak terhadap Penerimaan Pajak di Negara- negara Asia. Journal of Chemical Information and Modeling, 53(9), 1689–1699.

Detiknews. (2019). Penerimaan Pajak Kendaraan Bermotor Jawa Barat Raup 8 Triliun. https://news.detik.com/berita-jawa-barat/d-5875163/jabar-raup-rp-8-t-dari-pajak-kendaraan-bermotor.

Economics, E. O. F., Economics, P. O. F., Of, E., Issues, S., Economics, M., Economics, I., Economics, A., & Economics, U. (n.d.). The McGraw-Hill Series.

Fauziyah, Roudotul (2018) Analisis Pengaruh Jumlah Kendaraa Bermotor, Produk Domestik Regional Bruto Sektor Transportasi Dan Jumlah Penduduk Terhadap Pajak Pada 6 (Enam) Provinsi Di Pulau Jawa Tahun 2010-2014. Jurnal Ekonomi-Qu, 6(2), 85-94.

Gatiningsih dan Sutrisno, E. (2017). Kependudukan Dan Ketenagakerjaan. In Modul mata kuliah. http://eprints.ipdn.ac.id/2402/1/Buku GATI dan EKO Kependudukan LENGKAP.pdf

Hartono, T. R. (2019). Pengaruh Inflasi Dan Pertumbuhan Penduduk Terhadap Prosentase Penerimaan Pajak Menurut Produk Domestik Bruto. Jurnal Ekonomi : Journal of Economic, 10(1), 19–28.

Huu Cung, N. (2019). Gross Domestic Product Per Capita and Individual Income Tax Revenue: Empirical Evidence from Vietnam. International Journal of Business and Economics Research, 8(6), 369. https://doi.org/10.11648/j.ijber.20190806.16

Kementerian Dalam Negeri. (2020). Pemetaan Potensi Ekonomi Daerah Koridor Wilayah Jawa.

LokaData. (2016). Jumlah kendaraan bermotor menurut provinsi dan jenis kendaraan, 2015- Lokadata. In LokaData. https://lokadata.beritagar.id/chart/preview/jumlah-kendaraan-bermotor-menurut-provinsi-dan-jenis-kendaraan-2015-1504158661

Mankiw, N. G., & Weinzierl, M. (2009). Perpajakan Optimal dalam Teori dan Praktek. 23, 147–174.

Margono. (2017). Metodologi Penelitian Pendidikan. PT Rineka Cipta.

Musgrave, R. A., & Musgrave, P.B. (1993). Keuangan Negara Dalam Teori dan Praktek. Penerbit Erlangga.

Muttaqin, F., & Halim, R. E. (2020). The Effect of Economic Growth and Inflation on Tax Revenue: Analysis on Areas with Dominant Economic Activities in Agriculture, Plantation, and Fisheries Sectors. 135(Aicmbs 2019), 27–33. https://doi.org/10.2991/aebmr.k.200410.005

Pajakku. (2020). Penerimaan Pajak Indonesia Masih Rendah. https://www.pajakku.com/read/5fcee1492ef363407e21eb63/Penerimaan-Pajak-Indonesia-Masih-Rendah-Apasih-Alasannya?

Puspita, Y. (2020). The Role of Population, Inflation and Economic Growth of Local Tax Revenues in East Java Province, Indonesia. International Journal of Psychosocial Rehabilitation, 24(4), 5136–5146. https://doi.org/10.37200/ijpr/v24i4/pr201612

Putri, M. K. (2021). Statistik Keuangan Pemerintah Daerah Provinsi dan Kabupaten/Kota di Provinsi Jawa Barat. https://jabar.bps.go.id

Republika. (2017). Kenaikan Harga Pada Inflasi Jawa Timur. https://www.republika.co.id/berita/pvkfcs349/kenaikan-harga-cabai-rawit-dorong-inflasi-jatim

Sitinjak, N. D. (2016). Dampak Inflasi, Pertumbuhan Jumlah Pekerja, Dan Pertumbuhan Pendapatan Per Kapita Terhadap Penerimaan Pajak. Eksis: Jurnal Riset Ekonomi Dan Bisnis, 11(2). https://doi.org/10.26533/eksis.v11i2.41

Statistics, R. F. (2015). Statistik keuangan daerah. 1–70.

Sadono Sukirno. (2015). Makro Ekonomi Teori Pengantar. PT Raja Grafindo Persada.

Tiawan, H., Erfit, E., & Zulgani, Z. (2020). Pengaruh jumlah kendaraan bermotor, jumlah penduduk dan kebijakan pemerintah terhadap pertumbuhan ekonomi melalui penerimaan pajak kendaraan bermotor (PKB) di Provinsi Jambi. E-Jurnal Perspektif Ekonomi Dan Pembangunan Daerah, 9(3), 119–130. https://doi.org/10.22437/pdpd.v9i3.12486

Ulbrich, H. H. (2013). Public Finance in theory and practice second edition. In Public Finance in Theory and Practice Second edition. https://doi.org/10.4324/9780203817018

Utari, G. A. D., Cristina, R., & Pambudi, S. (2015). Inflasi di Indonesia : Karakteristik dan Pengendaliannya. Bank Indonesia Institute, 23(23), 1–64.

Yusnika, F., & Widyaningsih, A. (2019). Factors that Influence Tax Revenue and Government Expenditure in the Asia Pacific Region. January. https://doi.org/10.2991/icebef-18.2019.67

Published

2022-12-20