Faktor-Faktor Yang Memengaruhi Penerimaan Pajak Restoran Kabupaten Kepulauan Anambas

Authors

  • Purwanto Purwanto Politeknik Keuangan Negara STAN
  • Rd. Tatan Jaka Tresnajaya Politeknik Keuangan Negara STAN
  • Ida Zuraida Pusat Pendidikan dan Pelatihan Pajak

DOI:

https://doi.org/10.31092/jpi.v6i2S.1895

Keywords:

Restaurant Tax, Anambas Islands Regency, Regional Gross Domestic Product, Inflation, Human Development Index

Abstract

In 2020 the realization of regional government revenue of Anambas Islands Regency is the lowest in the Riau Archipelago Province. Regional taxes are an important component of regional government revenue. About 49% of regional tax revenue of Anambas Islands Regency derives from restaurant taxes. Research on taxes and macroeconomic indicators using data series models is mostly done at national level. Regional  tax research generally uses OLS regression model. This study aims to analyze the relationship between restaurant taxes and regional macroeconomic indicators in Anambas Islands Regency using a time series data analysis model. The analysis was carried out on restaurant tax data and regional macroeconomic indicators, namely inflation rates, interest rates, and gross regional domestic product (PDRB) for 2012 - 2019. Based on tests on the character of the data, the most suitable analysis model is vector autoregressive (VAR) at difference. The results of the Granger causality test show that restaurant taxes and the inflation rate have a bidirectional causal relationship. PDRB growth and interest rate have a unidirectional causal relationship to restaurant taxes. PDRB growth has a unidirectional causal relationship to inflation rate. Inflation rate has a unidirectional causal relationship to interest rate.

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Published

2022-12-26

How to Cite

Purwanto, P., Tresnajaya, R. T. J., & Zuraida, I. (2022). Faktor-Faktor Yang Memengaruhi Penerimaan Pajak Restoran Kabupaten Kepulauan Anambas. JURNAL PAJAK INDONESIA (Indonesian Tax Review), 6(2S), 681–687. https://doi.org/10.31092/jpi.v6i2S.1895

Issue

Vol. 6 No. 2S (2022): Sigap Hadapi Tantangan, Tangguh Kawal Pemulihan

Section

Artikel

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Copyright (c) 2022 Purwanto Purwanto, Rd. Tatan Jaka Tresnajaya, Ida Zuraida

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