Jurnal Perencanaan Pembangunan
Vol. 7 No. 1 (2023): April 2023

Inklusi Keuangan dan Penerimaan Pajak Daerah di Indonesia

Mifta Muzdalifah (University of Indonesia, Depok, Indonesia)
Riatu Mariatul Qibthiyyah (University of Indonesia, Depok, Indonesia)

Article Info

Publish Date
29 Apr 2023

Abstract

This study calculates the financial inclusion index, which includes three dimensions: 1) banking penetration, 2) availability of financial services, and 3) usage of financial services in 33 provinces in Indonesia from 2011-2019. The study aims to find empirical evidence on whether financial inclusion affects local tax revenue using the Fixed Effects Panel Data Model. The results show that Indonesia's average regional financial inclusion index is still in a low category. The financial inclusion index has a positive and significant effect on local tax revenue. The results are robust for taxes from different sources, such as provincial tax revenue, regencies/cities tax revenue, or local tax revenue.

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Journal Info
Jurnal Perencanaan Pembangunan
Website

Abbrev

jpp

Publisher

Kementerian Perencanaan Pembangunan Nasional

Subject

Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Energy Environmental Science Social Sciences

Description

JPP will periodically present papers related to development planning and policy in Indonesia, linking academic and scientific knowledge to public policy. JPP takes a position as one of the bridging knowledge to policy tools. The subjects are each development processes, from the planning, ...