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All Journal Atestasi : Jurnal Ilmiah Akuntansi
Rasyid Widada
Universitas Pamulang
Economics, Econometrics & Finance Social Sciences

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The Short-Term Causality Management Between Economic Growth and Excise Revenue: Review of Economic Regulation and Accounting Best Practice Agung Budi Laksono; Wahyu Maulid Adha; Hartoto Hartoto; Edwin Agus Buniarto; Rasyid Widada
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 Agung Budi Laksono EDWIN AGUS BUNIARTO Hartoto Hartoto Wahyu Maulid Adha