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All Journal Publikasi Pendidikan Indonesian Journal of Educational Studies Students´ Journal of Economic and Management JIKAP PGSD: Jurnal Ilmiah Ilmu Kependidikan PENGABDI: Jurnal Hasil Pengabdian Masyarakat LOSARI: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi Bulletin of Community Engagement Global Journal Basic Education International Journal of Economics (IJEC) Mamangan Social Science Journal IPTEK: Jurnal Hasil Pengabdian kepada Masyarakat International Journal of Elementary School Teacher (IJEST) International Journal of Education, Vocational and Social Science Pinisi Journal Pendidikan Guru Sekolah Dasar Jurnal Lempu Atestasi : Jurnal Ilmiah Akuntansi
Hartoto Hartoto
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Journal : Atestasi : Jurnal Ilmiah Akuntansi

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The Short-Term Causality Management Between Economic Growth and Excise Revenue: Review of Economic Regulation and Accounting Best Practice Budi Laksono, Agung; Adha, Wahyu Maulid; Hartoto, Hartoto; Buniarto, Edwin Agus; Widada, Rasyid
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i2.838

Abstract

This study aims to find the Granger causality between economic growth and excise revenue. Does economic growth drive the increase in excise revenue, or vice versa, does excise revenue drive the increase in economic growth? To conduct this test, the Granger causality test is used. Observations were made from 1998 to 2018. This observation period was made considering that 1998 was the year after the economic crisis and 2018 was the last year the excise tariff policy was in effect before it became effective in 2019. Data sources were obtained from the government's state budget financial records. The results obtained are that there is no Granger causality between excise revenue (Xt) and economic growth (Yt), but on the contrary, there is a Granger causality between economic growth (Yt) and excise revenue (Xt). However, the performance of current excise revenue (Xt) is affected by the performance of excise revenue in the previous year (Xt-1), while the performance of excise revenue two years earlier (Xt-2) does not affect excise revenue this year (Xt). Similarly, economic growth in the previous year (Yt-1) also has no significant effect on this year's excise revenue (Xt).
Co-Authors Abdul Hakim Abdul Rosid Adha, Wahyu maulid Adnan, Almira Agung Budilaksono Asep Taufik Hidayat Astuti, Niken Probondani Atjo, Syamsuryani Eka Putri Awalia, Fitri Nur Bangsawan, Andi Aryanto Budi Laksono, Agung Citra Rosalyn Anwar EDWIN AGUS BUNIARTO Erma Suryani Sahabuddin Gusnita Gusnita Hamzah Pagarra, Hamzah Harpawansyah, Harpawansyah Hasnawati Hasnawati Hermuttaqien, Bhakti Prima Findiga Ihsan, Andi Irna, Irna Isabella, Astrid Aprica Kaltsum, Nur Fadilah Khaerunnisa Khaerunnisa, Khaerunnisa Khoridha, Arifathul Meity. L. H. Lado Monoarfa, Merrisa Mubarak, M. Fadli Munawaroh, Siti Nurhasanah Musyarofah, Atiqatul Napsin, Napsin Nasfi, Nasfi Nashrulloh, Yusuf Nobelson, Nobelson Nurdewi, Nurdewi Nurwahida Nurwahida, Nurwahida Oktana, Enda Pattaufi, Pattaufi Prihantini Prihantini Putrawan, Muh. Rizah Rahmat, Jabal Rahmat, Nanang Rahmawati Patta, Rahmawati Rano Karno Retno Sundari Rizal Bakri Sayidiman Sayidiman, Sayidiman Sella Mawarni Setiawan, Johan Sofyan, Hady Suharyati Suharyati Sulfana, Sulfana Syah, Maenuddin Bustanil Syamsuddin, Afdhal Syawaluddin, Ahmad TITIS SURYA MAHA RIANTI Tri Siswantini Umasugi, Mohbir Wahdaniyah, Dina Widada, Rasyid Wulandari, Kartini Afrilia Zainal, Astuti