Determinan Penerimaan Pajak Indonesia Tahun 1995-2021

Abdulah, Faishal Fadhil and , Sitti Retno Faridatussalam, SE., MM. (2023) Determinan Penerimaan Pajak Indonesia Tahun 1995-2021. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Taxation is an important variable in the economy of a country. Taxes that enter the state revenue treasury will be used to carry out development and various other government expenditures. This study aims to estimate the effect of the number of labor force, foreign debt, and trade openness on Indonesia's tax revenues from 1995 to 2021 using Ordinary Least Square (OLS) regression analysis. The results in the study show that the number of the workforce has a positive effect on national tax revenues, while foreign debt has a negative effect on Indonesia's tax revenues from 1995 to 2021. Meanwhile, trade openness has no effect on total tax revenues. Based on the results of this study, the government is expected to improve the quality of the workforce by training or increasing development in the national education sector. The hope is that the workforce will have special abilities that can lead them to get good jobs and earn more decently, so that they will be able to make a positive contribution through the post of labor income tax receipts. In addition, the government needs to re-examine the foreign debt policy that is being carried out so as not to burden spending in the future.

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	taxes, labor force, foreign debt, trade openness
Subjects:	H Social Sciences > HC Economic Development > Macroeconomics H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Ilmu Ekonomi dan Studi Pembangunan
Depositing User:	FAISHAL FADHIL ABDULLAH
Date Deposited:	15 Feb 2023 20:03
Last Modified:	15 Feb 2023 20:03
URI:	http://eprints.ums.ac.id/id/eprint/109390

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