Jurnal Manajemen Bisnis Kewirausahaan
Vol. 2 No. 2 (2023): Agustus : Jurnal Manajemen Bisnis Kewirausahaan

Faktor – Faktor Yang Mempengaruhi Penerimaan Pajak Di Indonesia

Dissa Bramantia (Unknown)



Article Info

Publish Date
13 Jul 2023

Abstract

The purpose of this study is to determine the factors that affect tax revenues in Indonesia in the long and short term. The data used in this research is secondary data obtained by BPS from the World Bank for 1991-2020. Theoretically, domestic tax revenue is influenced by various factors including Foreign Direct Investment (FDI), Gross Domestic Product (GDP), exports and imports. The analysis used is regression analysis using the Error Correction Model (ECM) method. The tests used in the model are Stationarity Test, R-Square Test, F Test and T Test. The results of this study are long-term and long-term variables, export-import variables, and GDP have a significant effect on tax revenues while FDI has no effect on tax revenues.

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Journal Info

Abbrev

jumbiwira

Publisher

Subject

Economics, Econometrics & Finance

Description

JUMBIWIRA: Jurnal Ilmiah Manajemen Bisnis Dan Kewirausahaan E-ISSN:XXXX-XXXX (Online) / P-ISSN:XXXX-XXXX (print) diterbitkan oleh BADAN PENERBIT STIEPARI PRESS. Penerbitan jurnal ini bertujuan untuk meningkatkan kualitas ilmu pengetahuan, serta menyalurkan minat berbagi dan menyebarluaskan ilmu ...