Determinants of Regional Tax Revenue in Central Java Province

Oktavilia, Shanty and Rahman, Yozi Aulia and Fafurida, Fafurida and Arif, Salman (2021) Determinants of Regional Tax Revenue in Central Java Province. In: ICE-BEES 2020, 22-23 July 2020, Semarang, Indonesia.

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Abstract

Regional autonomy motivates regional government for being independent in managing and exploring fund local development. Tax is one of the local revenue sources that plays an important role. This study aims to analyze factors such as Gross Regional Domestic Products (GRDP), Consumer Price Index (CPI), total population and number of hotels to local revenue of districts or cities in Central Java from 2014 to 2018. The dependent variables employed are GDP, CPI, total population and hotel. This study implements a multiple regression analysis with an OLS method and panel data. The data panel used is a fixed-effect model. The research shows that GRDP, total population and number of hotels impact the regional revenue positively and significantly. However, CPI influences local revenue negatively and significantly.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: regional tax grdp cpi total population number of hotel
Subjects: H Social Sciences > H Social Sciences (General)
Depositing User: EAI Editor IV
Date Deposited: 22 Jul 2021 13:51
Last Modified: 22 Jul 2021 13:51
URI: https://eprints.eudl.eu/id/eprint/5021

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