Islamic Ecomonics Journal
Vol 8, No 1 (2022)

Analysis of the Effect of Gross Domestic Product (GDP) and Total Population on State Tax Revenue (2016-2020)

Lisda Aisyah (Darussalam Martapura Institute of Islamic Religion)
Meichio Lesmana (Islamic University of Indonesia)
Muhammad Sauqi (Darussalam Martapura Institute of Islamic Religion)
Agus Alimuddin (Metro State Islamic Institute)



Article Info

Publish Date
29 Jun 2022

Abstract

Taxes are the main sector that provides income to the state, from which these funds will be used to finance the running of various sectors in Indonesia. Therefore, to advance the country a policy is needed by optimizing tax revenue, and each taxpayer must fulfill its obligation to pay taxes. The purpose of this research is to determine the factors that influence the amount of national tax revenue in Indonesia. From the theory obtained and from several previous studies, there are several factors that influence tax revenue, including the Gross Domestic Product (GDP) and population. The data used in this study are secondary data for the period 2016 to 2020 taken from the official website, namely the Central Statistics Agency (BPS) and the Ministry of Finance of the Republic of Indonesia, which are then analyzed using multiple regression analysis. The results of this research indicate that the gross domestic product (GDP) and population variables simultaneously and partially has an effect on state tax revenue at the 5% and 1% significance levels while when viewed through Islamic principles, Gross Domestic Product (GDP) reaches 80 percent so that GDP of Indonesia is recorded at around USD 1 trillion or equivalent to Rp. 14.04 trillion. Keywords; Gross Domestoc Bruto (GDP); Total Population; State Tax Revenue, Islamic Economic Principles.

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Journal Info

Abbrev

JEI

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Islamic Economics Journal (IEJ) is a national peer-reviewed and open access journal that publishes research papers encompasses all aspects of contemporary Islamic economics issues. This journal emphasizes specifications in the discourse of Islamic Public Economics, Islamic Monetery Economics, ...