HUBUNGAN KAUSALITAS ANTARA PENERIMAAN PAJAK DAN PENGELUARAN NEGARA DI INDONESIA PERIODE 2000-2015
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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 research 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 stationary unit root on data level, but the two variables have a stationary unit root on first difference. 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.
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References
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Ichwan,M. 1989. Administrasi Keuangan Negara : Suatu Pengantar Pengelolaan Anggaran dan Pendapatan Belanja Negara (APBN). Yogyakarta : Liberty.
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)
Anwar,Khoirul. 2014. Analisis Dampak Defisit Anggaran 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. 2Yogyakarta :BPFE
Eita, J. H., & Mbazima, D. 2008. The Causal Relationship between Government Revenue and Expenditure inNamibia.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).
Mardiasmo. 2011. Perpajakan Edisi Revisi. Yogyakarta : Penerbit Andi.
Pamuji, Teguh. 2008. Analisis Dampak Defisit Anggaran Terhadap Ekonomi Makro Di Indonesia (Tahun 1993 -2007), (Tesis). Semarang: Universitas Diponegoro.
Rania, Afiani. 2016. Analisis Kausalitas Penerimaan Pajak Dan Pengeluaran Pemerintah (Studi Kasus Pemerintah Kota Di Provinsi Jawa Tengah). Skripsi. Semarang : Universitas Diponegoro.
Reksoprayitno, Soediyono. 1985. Ekonomi Makro : Pengantar Analisa Pendapatan Nasional. Yogyakarta :Liberty.
Rustiono, Deddy. 2008. Analisis Pengaruh Investasi, Tenaga Kerja, Dan Pengeluaran Pemerintah Terhadap Pertumbuhan Ekonomi Di Propinsi Jawa Tengah. Tesis. Semarang : Universitas Diponegoro.
Soetrisno. 1984. Dasar-dasar Ilmu Keuangan Negara Edisi 3. Yogyakarta. Bagian Penerbitan Fakultas Ekonomi UGM.
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.
Published
2018-03-01
Section
Bidang Ilmu Ekonomi (SP)
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