Analisis Pengaruh Variabel Pembangunan Ekonomi terhadap Penerimaan Pajak di Indonesia

Abstract

This study aims to determine the effect of economic development’s variables (economic growth, human development index, inflation, and labor) on Indonesia’s tax revenue. Multiple linear regression is used as the analytical tool with Ordinary Least Square (OLS) method. Analysis is performed using the EViews10 statistic programme. This research is using secondary type data which is obtained from the Central Bureau of Statistics, Bank of Indonesia, the World Bank, and other related sources. The data used are economic growth’s pace, HDI, inflation rate, the rate of labor force participation, and total of Indonesia’s tax revenue during 1986-2020. The results of this study shows that partially the economic growth, HDI, and inflation has positive and significant effect on Indonesia’s tax revenue, while labor has negative and significant effect on Indonesia’s tax revenue. Then simultaneously economic growth, HDI, inflation and labor have significant effect on Indonesia’s tax revenue.