ANALISIS HUBUNGAN KEBIJAKAN FISKAL DAN MAKROEKONOMI DAERAH KABUPATEN/KOTA DI JAWA TIMUR

  • Tiara Juniar Soewardi Universitas Brawijaya
Keywords: Local Taxes, Regional Economic Growth, Local Tax Capacity, Local Taxing Power.

Abstract

Tax reform as mandated by Law No 28/2009 encourages local government to increase local tax capacity. From 11 local taxes, there are only 3 local taxes that have the highest contribution to local own revenue, namely Street Lighting, Property, and Hotel and Restaurant Taxes. The purpose of this study is to analyst the correlation between local tax to regional economic growth and vice versa, using TSLS from a sample of 38 regencies and municipalities in East Java Province. Our study found that there is a simultaneity relation between Local Taxes and Economic Growth. However, the effect of Local Tax to economic growth is higher than the effect of Economic Growth to Local Tax. In addition, the study also found that the most elastic area tax on changes in economic growth are hotel and restaurant taxes

Published
2018-11-13
How to Cite
Soewardi, T. (2018). ANALISIS HUBUNGAN KEBIJAKAN FISKAL DAN MAKROEKONOMI DAERAH KABUPATEN/KOTA DI JAWA TIMUR. Simposium Nasional Keuangan Negara, 1(1), 1128-1148. Retrieved from https://jurnal.bppk.kemenkeu.go.id/snkn/article/view/284
Issue
Vol 1 No 1 (2018): Prosiding Simposium Nasional Keuangan Negara 2018
Section
Articles