Laporkan Masalah

THE IMPACT OF IMPORTS ON TAX REVENUE: THE CASE OF INDONESIA

Teguh Ari Wibowo, Professor Shingo Takahashi

2012 | Tesis | S2 Magister Ek.Pembangunan

-

Researches those observe the link between tax revenue and tax bases are still limited in Indonesia. Value of import is one of the main tax bases those are widely used in Indonesia. This paper tries to examine the relationship between tax revenue and imports. The analysis uses quarterly time series data and covers the period spanning from 2003 until 2010. By employing ordinary least square model, it is found that imports significant affect tax revenue. With the influence of other factors hold constant, an increase of import ratio by one percentage point will correspond to an increase in tax ratio by 0.10%. Since tax revenue is influenced by imports, policy makers should considered this effect in order to make better targeted tax revenue estimation.

Kata Kunci : imports, tax revenue, ordinary least square model


    Tidak tersedia file untuk ditampilkan ke publik.