Analisis Pengaruh Transfer Pemerintah Pusat terhadap Upaya Pemungutan Pajak Kabupaten/Kota di Indonesia

Authors

Ruth Nikijuluw, Master Student of Policy and Economics, Department of Economics, University of Illinois Urbana-ChampaignFollow

Abstract

The main objective of this research is to get analytical results about the impact of intergovernmental transfers on the municipalities tax effort over the period of 2005-2008. This research uses regression approach method to calculate tax effort index and panel regression method to address the impact of central government transfer. Empirical evidence supports that generally intergovernmental transfers in kind of dana perimbangan has a positive relation with local tax effort. Meanwhile using the component of dana perimbangan, an increase in the untied grants (block grants), Dana Alokasi Umum (DAU) and Dana Bagi Hasil (DBH), significantly pushes the growth of local tax effort.

Bahasa Abstract

Tujuan utama studi ini adalah menganalisis dampak transfer pemerintah pusat kepada pemerintah daerah terhadap upaya pemungutan pajak kabupaten/kota selama periode 2005-2008. studi ini menggunakan pendekatan metode regresi untuk mendapatkan indeks upaya pemungutan pajak (local tax effort) serta metode regresi panel dalam menganalisis dampak dari transfer pemerintah pusat tersebut. Bukti empiris mendukung bahwa secara umum transfer dari pemerintah pusat dalam bentuk dana perimbangan berelasi positif dengan indeks upaya pemungutan pajak lokal. Selanjutnya, analisis dengan menggunakan komponen dana perimbangan menyatakan bahwa kenaikan transfer dalam bentuk block grants yaitu Dana Alokasi Umum (DAU) serta Dana Bagi Hasil (DBH) secara signifikan mendorong pertumbuhan dari indeks upaya pemungutan pajak lokal.

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Recommended Citation

Nikijuluw, Ruth (2012) "Analisis Pengaruh Transfer Pemerintah Pusat terhadap Upaya Pemungutan Pajak Kabupaten/Kota di Indonesia," Jurnal Ekonomi dan Pembangunan Indonesia: Vol. 12: No. 2, Article 6.
DOI: 10.21002/jepi.v12i2.06
Available at: https://scholarhub.ui.ac.id/jepi/vol12/iss2/6