PENGARUH ECONOMIC SHOCK TERHADAP PENERIMAAN PAJAK PADA KANTOR WILAYAH PAJAK DI INDONESIA
ABSTRACT: The purpose of this
research is to analyse how far the economic shock influence upon the tax
revenue performance in the regional tax office. The research is conducted using
yearly time series data within 2002 to 2007 and also applying two indicators: Income
Tax and Value Added Tax. By using the panel data analysis the result upon 31
Kanwil Directorate General of Tax (DGT)
whole Indonesia it is known that the fluctuation variable of Tax Early
Warning System (TEWS) gives positive effect to the tax income performance at
Kanwil Khusus, Kanwil WP Besar 1 and 2, Kanwil Jakarta Selatan and Kanwil
Jakarta Pusat. Overall the entire research result explains that Indonesia
economic condition until he year of 2007 is still in the small open economy
status and identically to New Keynes theory. The conclusion is as if the
research about the Indonesia business
cycle previously and consistent with the initial assumption applied.
Keywords: business cycle, economic shock, tax early warning system, pendapatan pajak
Penulis: Eddi Wahyudi, Bunasor
Sanim, Hermanto Siregar, Nunung Nuryartono
Kode Jurnal: jpmanajemendd090105
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