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All Journal JURNAL EKONOMI DAN KEBIJAKAN PEMBANGUNAN Indonesian Journal of Geography Signifikan : Jurnal Ilmu Ekonomi Jurnal Pembangunan Wilayah dan Kota Jurnal Pendidikan Ekonomi Undiksha Journal of Indonesian Applied Economics EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis The Indonesian Journal of Planning and Development Jurnal Wilayah dan Lingkungan JDE (Journal of Developing Economies) Jurnal Ekonomi & Kebijakan Publik Jurnal Manajemen Keuangan Publik JURNAL PERSPEKTIF BEA DAN CUKAI Jurnal Pajak Indonesia (Indonesian Tax Review) Jurnal Bina Praja Integritas: Jurnal Antikorupsi Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Economics and Finance in Indonesia Sebelas Maret Business Review Jurnal Perencanaan Pembangunan Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Jurnal Keluarga Berencana Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pajak dan Keuangan Negara (PKN) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences juremi: jurnal riset ekonomi Jurnal Kebijakan Ekonomi Return : Study of Management, Economic and Bussines Journal Publicuho Journal Research of Social Science, Economics, and Management Eduvest - Journal of Universal Studies Jurnal Ekonomi, Teknologi dan Bisnis Jurnal REP (Riset Ekonomi Pembangunan) IIJSE Jurnal Ekonomi Pembangunan Jurnal Ekonomi dan Pembangunan Indonesia Economic and Finance in Indonesia Economic Development Analysis Journal Buletin Pos dan Telekomunikasi E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Ekonomi Kuantitatif Terapan Jurnal Ekonomi dan Studi Pembangunan (JESP)
Khoirunurrofik, Khoirunurrofik
Department Of Economics, Faculty Of Economics And Business, Institute For Economics And Social Research (LPEM), University Of Indonesia
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Journal : sebelas maret business review

 1 
Household consumption expenditures and the performance of provincial VAT revenue Widi Astuti Ari Setiyaningsih; Khoirunurrofik Khoirunurrofik
Sebelas Maret Business Review Vol 7, No 1 (2022): June 2022
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/smbr.v7i1.61014

Abstract

This study examines the relationship between household consumption expenditures and the performance of VAT revenue at the provincial level in Indonesia during 2011-2019. Household consumption is divided into food and non-food contests. The PPN performance indicator is shown by the PPN C-efficiency ratio which is calculated from the VAT revenue for each province divided by the VAT rate multiplied by the Consumption GRDP. The results of the regression using the fixed-effect panel data estimation model show a positive and significant relationship between household consumption and VAT revenue in the province. This means that increasing aggregate household consumption, both food and non-food consumption, will increase the VAT-C efficiency ratio. The results also show that an increase in the consumer price index that is not followed by an increase in income will decrease VAT performance. Furthermore, the increase in the share of the tertiary sector as a direction of structural transformation will weaken the performance of VAT receipts. This is possible because the tertiary sector is still dominated by the service sector which is not subject to VAT and the trade sector in which there is a high level of informality.
Co-Authors Adhari, Anggara Wahyu Adi Saputra Afrizal, Moslem Afrizal, Raden Muhammad Agusta, Fian Ari Agustinus Cahyo Wibowo Aisyah Nurrul Jannah, Aisyah Nurrul Alfianisa Tongato Alzhar Valentino Erdiansyah Arni Yusnita Arsy Fajriar Astriana, Septhia Baehaqi Bejo Waluyo Bonnie Permana Negara Darmawan, Sastyo Aji Defi Puspitasari Dian Trisnawati Dipta Fitriatinnisa Dwi Joko Susilo Fakhri Adrian Fansuri, Mohammad Ikhsan Farina rahmawati Fitriatinnisa, Dipta Ghany Ellantia Wiguna Helmi, Sayid Reza Ihwandi, Lalu Riza Indra Lesmana Irfan Teguh Prima Irim Tiara Puri Joko Adianto Kharisma P, Gusrah Lusi Repina Simarmata Mawardi Kartasasmita Maya Dethan Mohamad Yusuf Negara, Bonnie Permana Neno Prayitno Nurbaiti Nurbaiti Octora, Melisa Oktiani, Erlisa P.M, Gusrah Kharisma Pangeran, Adhamaski Penatih, Ketut Wahyu Kusumadewa Prabowosunu, Mohammad Alvin Pratita, Rani Primacita, Naufalia Dinar Puri, Irim Tiara Puspawardhani, Maria Angelica Putri Natalia Saragih Rahayu, Wulan Sri Ramadhan, Fajri Ramadhan, Risza Galas Rani Pratita Reny Maselati Margaretha Resti Astuti Rezha Arlanda Berliansyah Rizka Amalia Rizka Amalia Sa'diah, Minarti Saktina, Renny Sastyo Aji Darmawan Shinta Wijayanti Simamora, Wenny Arta Suwardi Dwi Pramita Taufiqurrahman Taufiqurrahman Tiara Ariyanda Tito Wibisono Trinanda Ultari Violita, Rizani Wibisono, Erfan Wibowo, Agustinus Cahyo Widi Astuti Ari Setiyaningsih Widiyastuti, Parti Widyamantara, Putu Yogi Wulan Sri Rahayu Wulansari, Narulita Ratih Yalisman, Febrian Yasinta Wahyu Pratiwi Yusuf Dwiantoro Yusuf Reza Kurniawan