The Effect of Economic Growth and Inflation on Tax Revenue: Analysis on Areas with Dominant Economic Activities in Agriculture, Plantation, and Fisheries Sectors
- DOI
- 10.2991/aebmr.k.200410.005How to use a DOI?
- Keywords
- tax, inflation, economic growth, Bengkulu, VAT
- Abstract
Tax revenue is the main focus of revenue in Indonesia’s budget posture. Over the past decade, Indonesia’s economic growth has stabilized at around 5 percent, and inflation has fluctuated but remained under control. The main objective of this research is to investigate the effects of economic growth and inflation in areas dominant with economic activity of agriculture, plantation, and fisheries sectors toward tax revenue. The data used is tax revenue data, inflation, and economic growth in Bengkulu Province from 2010-2016. The data analysis method used in this research is quantitative analysis method with a panel data regression method. From the results of the hypothesis test, it is known that the GDP/Economic Growth and Inflation variables significantly influence the income of Income-tax and VAT. This result is in line with previous studies that found Gross Regional Domestic Product has a positive effect on Tax Revenue. The results of this research also have academic implications, namely adding and enriching scientific studies in the field of tax revenue in areas with dominant economic activities of agriculture, plantation, and fisheries sectors.
- Copyright
- © 2020, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Faisal Muttaqin AU - Rizal Edy Halim PY - 2020 DA - 2020/04/13 TI - The Effect of Economic Growth and Inflation on Tax Revenue: Analysis on Areas with Dominant Economic Activities in Agriculture, Plantation, and Fisheries Sectors BT - Proceedings of the 3rd Asia Pacific International Conference of Management and Business Science (AICMBS 2019) PB - Atlantis Press SP - 27 EP - 33 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.200410.005 DO - 10.2991/aebmr.k.200410.005 ID - Muttaqin2020 ER -