Retribution and Regional Tax Receipts on Economic Growth Through Regional Expenditures as an Intervening Variable

Jurnal ASET Akuntansi Riset Pub Date : 2023-10-13 DOI:10.33558/jrak.v14i2.7076

Edy Sugiarto, Sura Klaudia, Munaroh Munaroh

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Abstract

This study aims to determine the relationship between regional taxes and economic growth, regional levies and economic growth, regional taxes and economic growth through regional expenditures as an intervening variable, and regional levies and economic growth through regional expenditures as an intervening variable. The population in this study consisted of the Probolinggo Regency APBD, regional fees, regional gross domestic product at constant prices, and local tax reports. The Probolinggo Regency APBD in one decade (2012-2021) consisted of 40 samples from all variables, namely all regional tax reports, regional levies, regional gross domestic product, and the samples in this study. I obtained secondary data from the Central Bureau of Statistics (BPS) of Probolinggo Regency. The analysis technique uses SPSS 25, and the test results show that regional taxes have an effect on economic growth, regional levies do not, regional taxes moderated by regional spending have an effect, and regional levies moderated by regional expenditures have an effect on economic growth. Keywords: Regional Tax, Regional Retribution, Regional Expenditure, Economic Growth.

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惩罚与区域税收收入对经济增长的影响——以区域支出为中介变量

本研究旨在通过区域支出作为中介变量确定区域税收与经济增长、区域税收与经济增长、区域税收与经济增长之间的关系，并通过区域支出作为中介变量确定区域税收与经济增长之间的关系。本研究中的人口包括Probolinggo Regency APBD、地区收费、按固定价格计算的地区国内生产总值和当地税收报告。Probolinggo Regency APBD在十年(2012-2021)中由40个样本组成，这些样本来自所有区域税收报告、区域税收、区域国内生产总值以及本研究的样本。我从北京市中央统计局(BPS)获得了二手数据。分析方法采用SPSS 25，检验结果表明，区域税收对经济增长有影响，区域税收对经济增长没有影响，由区域支出调节的区域税收有影响，由区域支出调节的区域税收对经济增长有影响。关键词:区域税收，区域报复，区域支出，经济增长

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Jurnal ASET Akuntansi Riset

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6 weeks