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The analysis of the effect of tax revenue sharing to the convergence of local economic growth
This scientific article analyzed the correlation of tax revenue sharing and other factors to local regions economic growth convergence in Java and Bali. It was based on the fact that the role of tax became more significant to state revenue because almost 70% of state revenue was yield by tax in 2001. Since Indonesia government implement fiscal decentralization, central government made tax revenue become the share of local government revenue that gave it in revenue sharing transfer form. The transfer of tax revenue sharing made the local regions economic growth increase. Beside that, there were other factors that had an important role to increase local regions economic growth such as society education quality, society saving, physical capital (house), and the effectiveness and the efficiency of development expenditure allocation. If local governments (regency and city) could control those factors, so the high level local economic growth convergence could be achieved. Based on the cross-section data analysis in 2001 and used OLS model, tax revenue sharing had positive effect to the economic growth of regency and city in Java and Bali. Unfortunately, this effect could not create economic growth convergence because tax revenue sharing had only significant effect to city growth. Beside that, the poorer local government could not control the supporting factor of economic growth escalation so that the divergence level of economic growth became stronger. Thus, it needs the effective and efficient tax policy and the improvement of local governance in order to achieve the local regions economic growth convergence..
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Jurnal BPPK., 2011 |
|---|---|
| Edisi | - |
| Subjek | Regional economy Economic growth Tax revenue Local government expenditure |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | - |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |