Rebecca Rosalia Nainggolan
Universitas Palangka Raya

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Dinamika Inflasi, Kemiskinan, Dan Kependudukan Dalam Mempengaruhi Realisasi Pajak Daerah Di Kalimantan Tengah Dicky Perwira Ompusunggu; Suherman; Jamillullah; Augusta Rowa; Renanda Indah Doharma Silalahi; Rebecca Rosalia Nainggolan
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.1022

Abstract

This study aims to analyze the influence of inflation, poverty rate, and population on regional tax revenue realization in Central Kalimantan Province during the 2015–2024 period. A quantitative approach was employed using multiple linear regression analysis. The data used were secondary data obtained from the Central Bureau of Statistics (BPS). The results indicate that inflation, poverty rate, and population simultaneously have a significant effect on regional tax realization, with an F-value of 4.347 and significance level < 0.05. Partially, the poverty rate and population have a significant positive effect, while inflation has no significant effect. The coefficient of determination (R²) is 0.938, which means that 93.8% of the variation in regional tax realization is explained by the model. These findings suggest that an increase in regional tax revenue does not necessarily lead to a reduction in poverty, emphasizing the importance of integrated fiscal strategies that consider demographic and social welfare aspects.