Sarjono, Nadya and Anwar, Choirul and Darmansyah, Darmansyah (2018) ANALISA PENGARUH PERTUMBUHAN EKONOMI TERHADAP PENERIMAAN PAJAK DAERAH DENGAN TINGKAT KEMISKINAN SEBAGAI VARIABEL MODERASI PADA PEMERINTAH DAERAH KABUPATEN/KOTA DI JAWA BARAT. Jurnal Ilmiah Ilmu Ekonomi (Jurnal Akuntansi, Pajak dan Manajemen), 6 (12). pp. 113-127. ISSN 2088-6969

Preview	Image Vol 6 Ed 12.png Download (1MB) | Preview
Preview	Text ANALISA PENGARUH PERTUMBUHAN EKONOMI TERHADAP PENERIMAAN PAJAK DAERAH DENGAN TINGKAT KEMISKINAN SEBAGAI VARIABEL MODERASI.pdf Download (314kB) | Preview

Abstract

The objective of the study was to understand influence of economic growth on regional tax revenue and to identify the poverty rate as moderating variable from relation of economic growth and regional tax revenue. Data used in this study was time-series secondary data from 2011 to 2015. The data consisted of regional tax revenue, regional gross domestic product in constant price,and the poverty rate obtained from statistical Central Agency (BPS) of West Java Province. The analysis method used Moderating Regression analiysis (MRA) with the test method of interaction between independent variables and variable moderation. The results showed that economic growth has a significant influence on local tax revenue. That results show the coefficient of determination adjusted R2 of 81.6%. This means that tax revenues are influenced by economic growth, poverty, and variable interaction between economic growth and poverty variables (moderating) 81.6% and the remaining 18.4% is influenced by other factors. This study also suggest that the poverty rate variables can moderate the effect of economic growth on local tax revenue.

Item Type:	Article
Uncontrolled Keywords:	Local Taxes, Economic Growth, GRDP, and Poverty.
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	Perpus ID UMMI
Date Deposited:	04 Apr 2018 02:42
Last Modified:	04 Apr 2018 02:42
URI:	http://eprints.ummi.ac.id/id/eprint/224

Actions (login required)

View Item