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Analysis of the Effect of Gross Domestic Product (GDP) and Total Population on State Tax Revenue (2016-2020)
2022
Journal:  
Islamic Economics Journal
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Abstract:

Abstract Taxes are the main sector that provides income to the state, from which these funds will be used to finance the running of various sectors in Indonesia. Therefore, to advance the country a policy is needed by optimizing tax revenue, and each taxpayer must fulfill its obligation to pay taxes. The purpose of this research is to determine the factors that influence the amount of national tax revenue in Indonesia. From the theory obtained and from several previous studies, there are several factors that influence tax revenue, including the Gross Domestic Product (GDP) and population. The data used in this study are secondary data for the period 2016 to 2020 taken from the official website, namely the Central Statistics Agency (BPS) and the Ministry of Finance of the Republic of Indonesia, which are then analyzed using multiple regression analysis. The results of this research indicate that the gross domestic product (GDP) and population variables simultaneously and partially has an effect on state tax revenue at the 5% and 1% significance levels while when viewed through Islamic principles, Gross Domestic Product (GDP) reaches 80 percent so that GDP of Indonesia is recorded at around USD 1 trillion or equivalent to Rp. 14.04 trillion. Keywords; Gross Domestoc Bruto (GDP); Total Population; State Tax Revenue, Islamic Economic Principles. References Bawono, Anton, Arya Fendha Ibnu Shina. 2018. Ekonometrika Terapan Untuk Ekonomi dan Bisnis Islam Aplikasi dengan Eviews. Salatiga: LP2M IAIN Salatiga.BPS. 2021. Berita Resmi Statistik Hasil Sensus Penduduk 2020. Badan Pusat Statistik Republik Indonesia Dan Kementrian Dalam Negeri, 12.BPS. 2020. Produk Domestik Bruto Indonesia Triwulan 2016-2020. Badan Pusat Statistik Republik Indonesia.Ginting, Rahmanta. Pengaruh Produk Domestik Bruto Dan SBI Terhadap Penerimaan Pajak Di Indonesia. Quantitative Economics Journal 1, no. 1 (March 17, 2020). https://doi.org/10.24114/qej.v1i1.17401.Kemenkeu, 2021. APBN KITA Kinerja dan Fakta 2020. Kementrian Keuangan Republik Indonesia, Kaleidoskop 2020., 2021.Basheer, Muhammad Farhan, Aref Abdullah Ahmad, dan Saira Ghulam Hassan. Impact of Economic and Financial Factors on Tax Revenue: Evidence from the Middle East Countries. Accounting, 2019, 53–60. https://doi.org/10.5267/j.ac.2018.8.001.Bawono, Arya Fendha Ibnu Shina, Anton. Ekonometrika Terapan Untuk Ekonomi dan Bisnis Islam Aplikasi dengan Eviews. Salatiga: LP2M IAIN Salatiga, 2018.“Berita Resmi Statistik Hasil Sensus Penduduk 2020. Badan Pusat Statistik Republik Indonesia dan Kementrian Dalam Negeri, 2021, 12.Ginting, Rahmanta. Pengaruh Produk Domestik Bruto Dan Sbi Terhadap Penerimaan Pajak di Indonesia. Quantitative Economics Journal 1, no. 1 (17 Maret 2020). https://doi.org/10.24114/qej.v1i1.17401.Lamabelawa, Marinus Ignasius Jawawuan. Analisis Perhitungan Metode Interpolasi Pada Data Time Series Kemiskinan Di NTT 8, no. 1 (2018): 7.Mongdong, Cerly M, Vecky A J Masinambow, dan Steeva Tumangkeng. Analisis Pengaruh PDRB, Jumlah Penduduk Dan Infrastruktur Terhadap Penerimaan Pajak Daerah Di Kota Tomohon 18, no. 05 (2018): 12.Myers RH., Walpole RE. Probability & Statistics for Engineers & Scientists. 9 ed. Millan: Mac Millan Pub. Co.Inc, 2012.PDB Indonesia Triwulanan 2016-2020(1).pdf,” t.t.Produk Domestik Bruto Indonesia Triwulan 2016-2020. Badan Pusat Statistik Republik Indonesia, 2020.Widarjono, Agus. Ekonometrika Pengantar dan Alplikasinya Disertai Panduan Eviews. 5 ed. Yogyakarta: UPP STIM YPKN, 2018.

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Islamic Economics Journal

Field :   Sosyal, Beşeri ve İdari Bilimler

Journal Type :   Uluslararası

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Islamic Economics Journal