Pengaruh Pajak dan Belanja Modal Terhadap Pertumbuhan Ekonomi (Data Panel di Provinsi Kalimantan Timur)

Maisya Auliandhana (Universitas Islam Negeri Ar-Raniry)
Khairul Amri (Universitas Islam Negeri Ar-Raniry)

Jurnal Ekonomi Manajemen dan Sekretari
Vol. 8 No. 1 (2023): APRIL 2023

This study aims to see the effect of tax revenue and capital expenditure on economic growth in East Kalimantan. The data used is panel data of 8 districts and cities in East Kalimantan during the period 2013 to 2020. The data analysis equipment used is fixed-effect method panel regression, then continued with panel vector autoregression (PVAR) analysis. The results found that economic growth in a particular period was significantly influenced by economic growth in the previous period. Capital expenditure in a particular period is also significantly influenced by capital expenditure in the previous period. Taxes do not have a two-way causality relationship with economic growth and capital expenditure does not have a two-way causality relationship with economic growth. However, there is a one-way causality relationship between taxes and capital expenditure.