Determinants of Tax Revenue: An Analysis Using Panel Data

Susetyo, Didik (2020) Determinants of Tax Revenue: An Analysis Using Panel Data. Journal of Economics and Finance (IOSR-JEF), 11 (3). pp. 47-53. ISSN 2321-5933

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Abstract

Abstarct- This study aims to assess the Factors Influencing the Local Tax Revenue of 4 Cities in South Sumatra Province of Indonesia by using panel data of 4 Cities in South Sumatra Province of the year 2008-2001. The analytical method used a descriptive analysis and data panel regression analysis with Random Effects Model (REM).The Results of this study were (1) Number of Hotels, Number of Restaurants, and Gross Regional Domestic Product (GRDP) Positively And Significantly affected to Local Tax Revenue of Cities in South Sumatra province.; (2) Overall variation variables of Hotel Numbers, Restaurant Numbers and Gross Domestic Product (GDP) could explain how the local tax revenue in the 4 cities of South Sumatra Province reached to 89.7 percent.

Item Type: Article
Subjects: H Social Sciences > HB Economic Theory > HB71-74 Economics as a science. Relation to other subjects
Divisions: 01-Faculty of Economics > 60001-Economics (S3)
Depositing User: Prof. Dr. Didik Susetyo, SE., MSi
Date Deposited: 09 May 2023 14:11
Last Modified: 09 May 2023 14:11
URI: http://repository.unsri.ac.id/id/eprint/98982

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