Proceedings of the 3rd Asia Pacific International Conference of Management and Business Science (AICMBS 2019)

The Effect of Economic Growth and Inflation on Tax Revenue: Analysis on Areas with Dominant Economic Activities in Agriculture, Plantation, and Fisheries Sectors

Authors
Faisal Muttaqin, Rizal Edy Halim
Corresponding Author
Faisal Muttaqin
Available Online 13 April 2020.
DOI
10.2991/aebmr.k.200410.005How to use a DOI?
Keywords
tax, inflation, economic growth, Bengkulu, VAT
Abstract

Tax revenue is the main focus of revenue in Indonesia’s budget posture. Over the past decade, Indonesia’s economic growth has stabilized at around 5 percent, and inflation has fluctuated but remained under control. The main objective of this research is to investigate the effects of economic growth and inflation in areas dominant with economic activity of agriculture, plantation, and fisheries sectors toward tax revenue. The data used is tax revenue data, inflation, and economic growth in Bengkulu Province from 2010-2016. The data analysis method used in this research is quantitative analysis method with a panel data regression method. From the results of the hypothesis test, it is known that the GDP/Economic Growth and Inflation variables significantly influence the income of Income-tax and VAT. This result is in line with previous studies that found Gross Regional Domestic Product has a positive effect on Tax Revenue. The results of this research also have academic implications, namely adding and enriching scientific studies in the field of tax revenue in areas with dominant economic activities of agriculture, plantation, and fisheries sectors.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 3rd Asia Pacific International Conference of Management and Business Science (AICMBS 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
13 April 2020
ISBN
10.2991/aebmr.k.200410.005
ISSN
2352-5428
DOI
10.2991/aebmr.k.200410.005How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Faisal Muttaqin
AU  - Rizal Edy Halim
PY  - 2020
DA  - 2020/04/13
TI  - The Effect of Economic Growth and Inflation on Tax Revenue: Analysis on Areas with Dominant Economic Activities in Agriculture, Plantation, and Fisheries Sectors
BT  - Proceedings of the 3rd Asia Pacific International Conference of Management and Business Science (AICMBS 2019)
PB  - Atlantis Press
SP  - 27
EP  - 33
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200410.005
DO  - 10.2991/aebmr.k.200410.005
ID  - Muttaqin2020
ER  -