Management Studies and Entrepreneurship Journal (MSEJ)
Vol. 4 No. 6 (2023): Management Studies and Entrepreneurship Journal (MSEJ)

Tax and Indonesian Creative Economy

Ratna Septiyanti (Universitas Lampung, Indonesia)



Article Info

Publish Date
21 Oct 2023

Abstract

This research develops a creative economy model as a strategy to increase tax revenues in Indonesia and to develop theory in the field of taxation in the creative industries sector through empirically testing influence of tax revenues from the creative industries sector on economic growth in Indonesia. The sample used was 8,203,826 creative economy actors in 16 subsectors registered in the Data Center of the Ministry of Tourism and Creative Economy / Tourism and Creative Economy Agency of the Republic of Indonesia on the recent decade. The result provides empirical evidence that there is a significant positive influence of taxes from the creative economy on Indonesian economic growth. The implication of this research is Indonesian government should facilitate the regulation and policy in order to enhance the creative entrepreneurship in Indonesia.

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Journal Info

Abbrev

msej

Publisher

Subject

Decision Sciences, Operations Research & Management

Description

Management Studies and Entrepreneurship Journal (MSEJ) is published by Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI) as an information and communication media for practitioners, researchers and academics who are interested in the field of management (Finance, Human Resource, ...