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All Journal Niagawan AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Samudra Ekonomika Reswara: Jurnal Pengabdian Kepada Masyarakat Jurnal Orientasi Bisnis dan Entrepreneurship Community Empowerment Global Science Society International Journal of Educational Review, Law And Social Sciences (IJERLAS) Journal Of Business, Finance, and Economics (JBFE) Indonesian Journal of Business Analytics (IJBA) Jurnal Pengabdian Masyarakat Bestari (JPMB) Takuana: Jurnal Pendidikan, Sains, dan Humaniora International Journal of Business and Applied Economics (IJBAE) Benefit : Journal of Bussiness, Economics, and Finance Akuntansi: Jurnal Riset Ilmu Akuntansi Santri : Jurnal Ekonomi dan Keuangan Islam Jurnal Ilmiah Mahasiswa JIMEK Optimal: Jurnal Ekonomi dan Manajemen
Asnidar Asnidar
Universitas Samudra
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Journal : jimek

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Pengaruh Pajak Pertambahan Nilai dan Pajak Penghasilan terhadap Subsidi Energi dan Pertumbuhan Ekonomi di Indonesia Liansyah Pratama; Nurlaila Hanum; Asnidar Asnidar
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 2 (2026): Juli : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v6i2.11313

Abstract

This study aims to analyze the effect of Value Added Tax (VAT) and Income Tax (PPh) on Energy Subsidies and their impact on Economic Growth in Indonesia for the 2009-2023 period. The data used in this study are secondary data in the form of time series sourced from the Central Statistics Agency (BPS) and the State Budget (APBN). The analytical method used is path analysis to examine the direct and indirect effects between variables. The results of the study indicate that partially, VAT has a positive but insignificant effect on energy subsidies. Conversely, Income Tax has a positive and significant effect on energy subsidies, indicating that PPh is the main supporter in funding government subsidy expenditures. Regarding economic growth, it was found that VAT has a positive but insignificant effect, while Income Tax has a negative and insignificant effect. The energy subsidy variable was found to have a negative and significant effect on economic growth, indicating a budget burden and inefficiency if subsidies are not properly targeted. The results of the path analysis also revealed an indirect effect. VAT through energy subsidies has a negative effect of -0.0319 on economic growth. Similarly, income tax through energy subsidies has a negative indirect effect of -0.6063 on economic growth. Simultaneously, VAT and income tax explain 96.82% of the variation in energy subsidies, while the contribution of all independent variables to economic growth is 86.62%.
Co-Authors Adrisa Auldri Agustina Nurul Fajriah Agustina Nurul Fajriah Ahmad Ridha Ahmad Ridha Al Hanisah Huriah Annisa Wahyudi Manaf Arina Jannati Alfina Asyura Ayu Ramadani Azhar, Iqlima Chairi Syahputra Chairi Syahputra Diana Novita Farid Alfasyah Fathia Rahma Fathia Rahma Fatimah Fatimah Kadimah Purnama Manik Karonika Sihite Liansyah Pratama Lidya Ariska Lubis, Nasrul Kahfi Maulana Rahman Meutia Balqis Miswar Miswar Miswar Mochammad Iswan Perangin-Angin Muammar Kaadafi Z Muhammad Fadhel Alfayed Muhammad Salman Muis Akbar Murni, Mayang Nadya Fitri Setiawan Noera Iman Sari Nurhalimah Boangmanalu Nurhasanah Nurjannah Nurjannah Nurlaila Hanum Nurlina Nurlina Nurul Arbila Puja Silvia Puti Andiny Putri Lumbantoruan Rahmatul Ulia Rahmi Meutia Rangga Permana Putra Rani Kartika Renilda Repi Lestari Reza Dwi Puspita Riski Rahmah Rizky Nafaida Rizky Nafaida Safuridar Santi monika sagala Santika Santika Shinta Wulan Dari Siti Zuraidah Solawati Berasa Sri Asmaul Husnah Sri Nengsih Pakpahan Sri Rahayu Syarifah Azzahra Vina Ananda Yani Rizal Yessi Tamba Zulida, Evi