Analisis Hubungan antara Infrastruktur Jalan dan Tax Capacity: Studi Kasus Indonesia

Abstract

The study explore the relationship between road and spending infrastructure with tax capacity in Indonesia. Using stochastic frontier analysis method and tax revenue data of 34 provinces in 2011–2016, this study confirms positive relationship between infrastructure spending and central and local tax capacity, while the availability of road infrastructure has positive significant impact only on local tax capacity. The level of income and education indicates a positive significantly effect both on central and local tax capacity. However, the greater the dominance of the agricultural sector in the economy tends to reduce central tax capacity. Similarly, tax administration factors aect central tax capacity positively. ========================== Penelitian ini berusaha mengeksplorasi hubungan antara infrastruktur jalan dan belanja infrastruktur dengan tax capacity di Indonesia. Dengan menggunakan metode stokastik frontier dan data penerimaan pajak mencakup 34 provinsi pada 2011–2016, hasil penelitian menunjukkan hubungan positif antara belanja infrastruktur dengan tax capacity pajak pusat maupun daerah, sedangkan ketersediaan infrastruktur hanya berpengaruh positif dan signifikan pada tax capacity pajak daerah. Tingkat pendapatan dan pendidikan masyarakat secara signifikan menunjukkan pengaruh positif, baik terhadap tax capacity pajak pusat maupun daerah. Akan tetapi, semakin besar dominasi sektor pertanian dalam perekonomian cenderung mengurangi tax capacity pajak pusat di provinsi tersebut. Demikian halnya faktor administrasi perpajakan berpengaruh positif terhadap tax capacity pajak pusat.

Reviewing Local Revenue Capacity in Indonesia

“…The agricultural sector GDP has a significant negative effect on tax capacity according to the type of central tax. In contrast, according to the type of provincial tax, the relationship is positively significant, and the district/city tax is positively related (Andriany and Qibthiyyah, 2018). Al-Freijat & Adeinat (2020) also calculates tax capacity by regressing Jordan data during 2000-2017.…”

“…Tax receipts between regions will be different, depending on each region's tax capacity and tax effort, and this depends on a variety of factors, both economic and non-economic (Andriany and Qibthiyyah, 2018). According to Langford and Ohlenburg (2016), tax potential is inherently observable but empirically predictable.…”

“…According to Langford and Ohlenburg (2016), tax potential is inherently observable but empirically predictable. Some studies use economic factors to influence tax capacity, including Gross Regional Domestic Product (GDP) per capita (Andriany and Qibthiyyah, 2018;Bousselhami and Hamzaoui, 2018;Ramadhani and Nugroho, 2019), economic activity by looking at the role of economic sectors (agriculture, manufacturing, mining, finance, trade, and services) in the formation of GDP (Amoh, 2019;Bashayreh and Oran, 2016;Ramadhani and Nugroho, 2019), inflation (Amoh, 2019), monetary level (Bousselhami and Hamzaoui, 2018) and economic openness (Al-Freijat and Adeinat, 2020;Bashayreh and Oran, 2016). Some studies use non-economic factors such as tax administration (Andriany and Qibthiyyah, 2018), population growth rate (Amoh, 2019), the number of per-capita high school students (Alfirman, 2003), the quality of government (Atsan, 2017).…”

“…Variables tied to research are Local Own-Source Revenue capacity, whose value is calculates using the approach of tax capacity, i.e., tax divided by GDP (Al-Freijat and Adeinat, 2020;Andriany and Qibthiyyah, 2018;Bashayreh and Oran, 2016;Jalil, 2011;Karnik and Raju, 2015;Le et al, 2012;Piancastelli, 2000). So, that Local Own-Source Revenue capacity calculated as follows:……………………………………………………..….…”

Analysis of the correlation between ICT and Tax Revenue in Indonesia

“…The results from these research quoted that economic factors, demographic and social factors, along with institutional factors have impacts to the tax revenues in a country. In addition, the condition or construction of roads in an area also can affect the tax revenues, for examples the railroad in Kyushu, Japan (Yoshino & Abidhadjaev, 2016), the availability and quality of road infrastructure in Indonesia (Andriany & Qibthhiyyah, 2018), and the provision of roads for Noi-Lao Cai and Ha Noi-Thai Nguyen expressways in the North Midland and mountains of Vietnam (Yoshino & Hoa, 2020).…”