Proceedings of the 3rd International Conference on Economics, Business and Economic Education Science, ICE-BEES 2020, 22-23 July 2020, Semarang, Indonesia

Research Article

Determinants of Regional Tax Revenue in Central Java Province

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  • @INPROCEEDINGS{10.4108/eai.22-7-2020.2307926,
        author={Shanty  Oktavilia and Yozi Aulia Rahman and Fafurida  Fafurida and Salman  Arif},
        title={Determinants of Regional Tax Revenue in Central Java Province},
        proceedings={Proceedings of the 3rd International Conference on Economics, Business and Economic Education Science, ICE-BEES 2020, 22-23 July 2020, Semarang, Indonesia},
        publisher={EAI},
        proceedings_a={ICE-BEES},
        year={2021},
        month={5},
        keywords={regional tax grdp cpi total population number of hotel},
        doi={10.4108/eai.22-7-2020.2307926}
    }
    
  • Shanty Oktavilia
    Yozi Aulia Rahman
    Fafurida Fafurida
    Salman Arif
    Year: 2021
    Determinants of Regional Tax Revenue in Central Java Province
    ICE-BEES
    EAI
    DOI: 10.4108/eai.22-7-2020.2307926
Shanty Oktavilia1, Yozi Aulia Rahman1,*, Fafurida Fafurida1, Salman Arif1
  • 1: Universitas Negeri Semarang, Indonesia
*Contact email: yoziaulia@mail.unnes.ac.id

Abstract

Regional autonomy motivates regional government for being independent in managing and exploring fund local development. Tax is one of the local revenue sources that plays an important role. This study aims to analyze factors such as Gross Regional Domestic Products (GRDP), Consumer Price Index (CPI), total population and number of hotels to local revenue of districts or cities in Central Java from 2014 to 2018. The dependent variables employed are GDP, CPI, total population and hotel. This study implements a multiple regression analysis with an OLS method and panel data. The data panel used is a fixed-effect model. The research shows that GRDP, total population and number of hotels impact the regional revenue positively and significantly. However, CPI influences local revenue negatively and significantly.