KAUSALITAS PENGELUARAN PEMERINTAH DAN PENERIMAAN PAJAK INDONESIA 1970 – 2002

B. Samuel Yuki Ringoringo (Mahasiswa S1 Fakultas Ekonomi Universitas Gadjah Mada)
Arya Ganna Heryanto (Mahasiswa S1 Fakultas Ekonomi Universitas Gadjah Mada)

Journal of Indonesian Economy and Business
Vol 21, No 2 (2006): April

In this paper we examine the causality relationship and co-integration between government expenditure and revenue. It has been proven that public finance management enrolled in Indonesia is in line with spend-tax hypothesis. This empirical evidence attained by using Granger Causality Test and error correction model between government expenditure and tax revenue