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Damayanti Sari
Department of Economics, Faculty of Economics and Business, University of Indonesia
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Energy Environmental Science Social Sciences

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Tax Revenue and Income Inequality: A Provincial Level Evidence Damayanti Sari; Riatu Mariatul Qibthiyyah
Jurnal Perencanaan Pembangunan: The Indonesian Journal of Development Planning Vol. 6 No. 2 (2022): August 2022
Publisher : Ministry of National Development Planning Republic of Indonesia/Bappenas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36574/jpp.v6i2.326

Abstract

This study examines the relationship between tax revenues and income inequality at the provincial level in Indonesia from 2011 to 2019. Applying a fixed-effect approach, this study finds that total tax revenue has no significant effect on income inequality. This result implies that Indonesia's current tax system and structure, both national and sub-national, have been unable to contribute to reducing provincial income inequality. Likewise, by the type of taxes, both income tax and value-added tax revenue have a relatively insignificant effect. However, the ratio of local taxes to gross regional domestic product (GRDP) has a considerable positive effect on income inequality, indicating that the majority of consumption taxes in the local tax component are regressive. Accordingly, at the sub-national level, expenditure programs may play role in reducing provincial inequality instead of the tax system.
Co-Authors Qibthiyyah, Riatu Mariatul