Soewardi, Tiara Juniar (2017) Analisis Hubungan Kebijakan Fiskal dan Makroekonomi Daerah (Studi kasus pada Kabupaten/Kota di Provinsi Jawa Timur. Magister thesis, Universitas Brawijaya.
Abstract
Reformasi perpajakan sebagaimana diamanatkan sejak disahkannya Undang-Undang Nomor 28 tahun 2009 telah mendorong pemerintah daerah untuk meningkatkan kapasitas pajak daerahnya. Dari 11 pajak daerah yang dapat dipungut oleh pemerintah daerah, hanya tiga pajak daerah yang memiliki kontribusi paling tinggi, yaitu pajak penerangan jalan, pajak hotel dan restoran, dan pajak property (BPHTB dan PBB-P2). Menggunakan analisis TSLS dengan 38 sampel kabupaten/kota di Provinsi Jawa Timur, hasil penelitian menunjukkan bahwa terdapat hubungan yang simultan antara pajak daerah dan pertumbuhan ekonomi, akan tetapi pengaruh pajak daerah terhadap pertumbuhan ekonomi lebih besar daripada pengaruh pertumbuhan ekonomi terhadap pajak daerah. Selain itu, penelitian ini juga menemukan bahwa pajak daerah yang paling elastis terhadap perubahan pada pertumbuhan ekonomi adalah pajak hotel dan restoran.
English Abstract
Tax reform as mandated by Law No 28/2009 encourages local government to increase local tax capacity. From 11 local taxes, there are only 3 local taxes that have the highest contribution to local own revenue, namely Street Lighting, Property, and Hotel and Restaurant Taxes. Using TSLS and a sample of 38 regencies and municipalities in East Java Province, this paper found that there is a simultaneity relation between Local Taxes and Economic Growth. However, the effect of Local Tax to economic growth is higher than the effect of Economic Growth to Local Tax. In addition, the study also found that the most elastic area tax on changes in economic growth are hotel and restaurant taxes.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/339.52/SOE/a/2017/041705038 |
| Uncontrolled Keywords: | FISCAL POLICY, MACRO ECONOMICS |
| Subjects: | 300 Social sciences > 339 Macroeconomics and related topics > 339.5 Macroeconomic policy > 339.52 Use of fiscal policy |
| Divisions: | S2/S3 > Magister Ilmu Ekonomi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Nur Cholis |
| Date Deposited: | 13 Jul 2017 08:21 |
| Last Modified: | 26 Dec 2020 07:36 |
| URI: | http://repository.ub.ac.id/id/eprint/224 |
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