Analisis Peningkatan Upaya Pemungutan Pajak (Tax Effort) Kabupaten/Kota di Provinsi Jawa Tengah
DOI:
https://doi.org/10.35384/jkp.v20i2.565Keywords:
Tax Effort, GRDP per capita, Manufacturing Industry Sector, , Services Sector, Capital Expenditures, Central JavaAbstract
Regional Tax Collection Efforts in Indonesia are still low. There are only a few local governments in Indonesia with Tax Effort values above the average. There is a unique fact that the 3 (three) regions that contribute the largest regional taxes in Indonesia (apart from DKI Jakarta), namely the regions in West Java, East Java and Central Java, actually have Tax Effort values that are still below the average. flat. The aim of this research is to determine the influence of variables such as GRDP per capita, Development of the Manufacturing Industry Sector, Development of the Services Sector, Number of MSMEs, and Capital Expenditures on District/City Tax Effort in Central Java Province. The data used in this research is secondary and panel data. The research time span covers seven years, from 2017 to 2023, involving 35 districts/cities in Central Java Province. Data sources were obtained from the Ministry of Finance (Directorate General of Fiscal Balance) and the Central Statistics Agency. Data analysis in this research used multiple linear regression analysis. The results obtained showed that the development of the service sector and MSMEs had a positive impact on Regency/City Tax Effort in Central Java.
References
Agus dan Sari. (2021). PDRB Sektor Pariwisata Terhadap Penyerapan Tenaga Kerja di Provinsi Jawa Tengah: Analisis Cobb Douglas. Sosio e-Kons, 13 (03), 222-229.
Asmara, Kiky. (2018). Analisis Peran Sektor Industri Manufaktur Terhadap Penyerapan Tenaga Kerja Di Jawa Timur. Journals of Economics Development Issues (JEDI), 1(2), 33-38.
Badan Pusat Statistik Republik Indonesia. (2023). Produk Domestik Regional Bruto 2022. https:// www.bps.go.id/
Bahl, R. W. (2004). Reaching the hardest to tax: Consequences and possibilities. Contributions to Economic Analysis, 268, 337–354.
Bank Indonesia. (2023). Produk Domestik Regional Bruto. https://www.bi.go.id/id/statistik/ default.aspx
Bird, R. M., & Smolka, C. I. (2010). Fiscal federalism in theory and practice. Brookings Institution Press.
Chelliah, R. J., Baas, H. J., & Kelly, M. R. (1975). Tax ratios and tax effort in developing countries, 1969-71. Staff Papers-International Monetary Fund, 22(1), 187–205.
Chenery, H. B., & Robinson, S. (1986). Development through industrialization. World Bank Oxford University Press.
Direktorat Jenderal Perimbangan Keuangan Kementerian Keuangan Republik Indonesia. (2023). Produk Domestik Regional Bruto. https://djpk.kemenkeu.go.id/
Dunn, R. S. (1988). Shift-share analysis and regional policy. Economic Development Quarterly, 2(2), 114-126.
Eltony, M. N. (2002). The determinants of tax effort in Arab countries. Arab Planning Institute Working Paper Series, 0207. https://www.scpd.gov.kw/archive/2019/workpapers/19.pdf
Ernita & Harahap. (2024). Pengaruh Sektor Pertanian, Kehutanan dan Perikanan, Sektor Jasa Pendidikan, Sektor Jasa Kesehatan dan Kegiatan Sosial, Terhadap PDRB ADHK Kabupaten Kerinci Tahun 2013 – 2022. Jurnal Ekonomi dan Manajemen Teknologi (EMT) KITA, 8(1), 49-55.
Gibbons, S., et al.. (2019). New road infrastructure: The effects on firms. Journal of Urban Economics, 110(2019), 35–50.
Hia, dkk. (2024). Pengaruh Sektor Pertanian, Sektor Pertambangan, dan Sektor Industri Pengolahan di Provinsi Sumatera Utara. Jurnal Ekonomi Pembangunan, 6 (1), 16-28.
Hirschman, A. O. (1959). The strategy of economic development. Yale University Press.
Krugman, P. R. (1994). The age of diminishing returns: A challenge to growth economics. The MIT Press.
Kuznets, S. (1955). Economic growth and income inequality. American Economic Review, 45(1), 1-28.
Lakshmanasamy, T. (2022). The Effect of Central Financial Transfers on Tax Efforts of States in India: A Panel Data Analysis. Journal of International Money, Banking and Finance. 3 (1): 51 – 68.
Mardiasmo. (2003). Perpajakan. Edisi Revisi. Yogyakarta: Andi.
Musgrave, R. A., & Musgrave, P. B. (1989). Public finance in theory and practice (International ed.). McGraw-Hill Book Company.
Naganathan, M., & Sivagnanam, K. J. (1999). Federal transfers and tax efforts of states in India. Indian Economic Journal, 47(4), 101-110.
Nugroho, Yohanes Adi & Wana, Desty. (2021). Dana Perimbangan dan Belanja Modal Terhadap Upaya Pemungutan Pajak (Tax Effort) Provinsi di Indonesia. Prosiding Simposium Nasional Akuntansi Vokasi. Volume 9, Nomor 1. Hal 224-232.
Oates, Wallace E. (2006). On the theory and practice of fiscal decentralization. IFIR Working Paper No. 2006-05.
https://www.researchgate.net/publication/5110773_On_the_Theory_ and_Practice_of_Fiscal_Decentralization
Ostrom, E. (1996). Governing the commons: The evolution of institutions for collective action. Cambridge University Press.
Partridge, M., & Rickman, S. (2000). The service economy. Cambridge University Press.
Rokhmat, A., dkk. (2020). Analisis Pengaruh Pembangunan Infrastruktur Pelayanan Dasar, Jalan Provinsi, Air Bersih, Hotel, Penginapan dan Restoran terhadap Produk Domestik Regional Bruto. Jurnal Riset Ekonomi dan Bisnis, 13(2), 70-88.
Safitri D. dkk. (2020). Pengaruh Jumlah UMKM dan Modal UMUM terhadap Pertumbuhan Ekonomi di Kabupaten Brebes. Journal of Accounting and Finance (JACFIN), 2(2), 62-72.
Safitri R. dkk. (2020). Pengaruh beberapa sektor ekonomi terhadap pajak, retribusi dan pendapatan asli daerah. Kinerja: Jurnal Ekonomi dan Manajemen. 18 (4),657-671.
Sipur & Almastoni. (2021). Analisis UMKM Dan Pengaruhnya Terhadap Pertumbuhan Ekonomi. Jurnal Ilmiah CORE IT, 9(4), 5-11.
Stiglitz, Joseph E. (2002). Economics of the Public Sector. W. W. Norton & Company.
Stiglitz, J. E., & Atkinson, A. B. (2015). Public economics. W. W. Norton & Company.
Suparmoko, M. (2011). Keuangan negara dalam teori dan praktik: Edisi keenam. Yogyakarta: BPFE Universitas Gajah Mada.
Tasyim, dkk. (2021). Pengaruh Jumlah Unit Usaha UMKM dan PDRB Terhadap Penyerapan Tenaga Kerja di Sulawesi Utara. Jurnal EMBA, 9(3), 391-400.
Tiebout, C. M. (1956). A pure theory of local expenditures. Journal of Political Economy, 64(5), 416-424.
Todaro, M. P., & Smith, S. C. (2009). Economic development (9th ed.). Addison-Wesley.
Susila & Pradhani. (2022). Analisis Pengaruh PDRB Per Kapita dan Jumlah Tenaga Kerja Terhadap Jumlah Pendapatan Pajak Daerah Provinsi di Indonesia. JIAKu : Jurnal Ilmiah Akuntansi dan Keuangan, 1(1), 72-87.
Wahyuningtias, A. D. (2021). Analisis Pengaruh Sektor Pertanian dan Sektor Perdagangan Terhadap Produk Domestik Regional Bruto Kabupaten Magelang. Journal of Economics Research and Policy Studies, 1(1), 1-11.
Yousaf, T., et al.. (2022). The crowding in (out) effect of intergovernmental transfers on local government revenue generation: Evidence from Pakistan. Review of Public Economics, 242(3/2022), 3-28.
Downloads
Published
How to Cite
Issue
Section
Abstract Views: 62
| 
File Downloads: 84
