HUBUNGAN KAUSALITAS ANTARA PENERIMAAN PAJAK DAN PENGELUARAN NEGARA DI INDONESIA PERIODE 2000-2015

  • Ridha Elvianti Jurusan Ilmu Ekonomi, Fakultas Bisnis dan Ekonomika, Universitas Surabaya
Abstract Views: 482 times
PDF Downloads: 294 times
Keywords: government expenditure, tax revenue, granger causality

Abstract

This research intended to analyze the causal relationship between tax revenue and government expenditure in Indonesia. The data used in this research is secondary data form of time series. This resesarch using the approach of quantitative with Unit Root Test and Granger Causality. The observation samples in this research is annual data in the period 2000-2015 and this study examines tax revenue causes government expenditures or vice versa. Augmented Dickey Fuller (ADF) method indicates that the two variables have not stasionary unit root on data level, but the two variables have a stasionary unit root on firstdifference. Based on the result of granger causality test with a probability value of 0.7 which is below the critical value of 10% show that there is unidirectional causality from tax revenue to government expenditure.

Downloads

Download data is not yet available.

References

Al-Khulaifi,Abdulla S. 2012. The Relationship Between Government Revenue and Expenditure in Qatar: A Cointegration and Causality Investigation. International Journal Economic and Finance. Volume 4 No.9

Al-Qudair, K.H. 2005. The Relationship between Government Expenditure and Revenue in the Kingdom of Saudi Arabia: Testing for Cointegration and Causality. Journal of King Abdulaziz University. Volume 19 No.1 (31-43)

Al-Zeaud H. 2015.The Causal Relationship between Government Revenue and Expenditure in Jordan. Departemen Ekonomi Universitas Al-Bayt. Jordan.

Anwar, Khoirul. 2014. Analisis Dampak DefisitAnggaran terhadap Ekonomi Makro di Indonesia. Jurnal Jejaring Administrasi Publik. Surabaya: Universitas Airlangga.

Balik, Albertino.J. 2006. Hubungan Kausalitas antara Pengeluaran Rutin Riil dan Pendapatan Riil Pemerintah dari Pajak di Indonesia 1969-2003. Skripsi. Yogyakarta: Universitas Atma Jaya Yogyakarta.

Boediono. 1982. Seri Sinopsis Pengantar Ilmu Ekonomi Makro No. 2. Yogyakarta: BPFE

Eita, J. H., & Mbazima, D. 2008. The Causal Relationship between Government Revenue and Expenditure in Namibia. MPRA Paper, No. 9154.

Hamzah, Muhammad Zilal. 2007. Hubungan antara pendapatan dan pengeluaran pemerintah terhadap sejumlah negara berkembang.Jurnal Kebijakan Ekonomi STIE Bisnis Indonesia. Volume 2 No.3 (224-246).

Haryanto, Tommy Prio. 2013. Pengaruh Pengeluaran Pemerintah Terhadap Pertumbuhan Ekonomi Kabupaten/Kota Di Provinsi Jawa Tengah Tahun 2007-2011.Economics Development Analysis Journal. Semarang: Universitas Negeri Semarang.

Hondroyiannis, George dan Papaetrou, Evangelia. 1999. Sebuah Pengujian Terhadap Hubungan Kausalitas antara Belanja Pemerintah dan Pendapatan Pemerintah. Jurnal Ekonomi Pembangunan. Volume 4 No.2

Ichwan, M. 1989. Administrasi Keuangan Negara: Suatu Pengantar Pengelolaan Anggaran dan Pendapatan Belanja Negara (APBN). Yogyakarta: Liberty.

Erlina, Martin. 2009. Analisis Hubungan Kausalitas antara Pengeluaran Pemerintah dan Pertumbuhan Ekonomi di Indonesia. Skripsi. Medan: Universitas Sumatera Utara.
Published
2017-11-01
How to Cite
Elvianti, R. (2017). HUBUNGAN KAUSALITAS ANTARA PENERIMAAN PAJAK DAN PENGELUARAN NEGARA DI INDONESIA PERIODE 2000-2015. Ekonomi Dan Bisnis: Berkala Publikasi Gagasan Konseptual, Hasil Penelitian, Kajian, Dan Terapan Teori, 22(1), 31 - 39. https://doi.org/10.24123/jeb.v22i1.1644
Share |