PENGARUH PERTUMBUHAN EKONOMI DAN TINGKAT INFLASI TERHADAP PENERIMAAN PAJAK HIBURAN DI WILAYAH JABODETABEK

Sarah Olivia, Ivan Yudianto

Abstract


Entertainment tax is a tax imposed by the Local Government on the organization of the entertainment. This study aimed to determine the effect of economic growth and inflation rate to tax revenues entertainment either partially or simultaneously.
The data used in this study is panel data obtained from eight Department of Revenue in Jabodetabek Region and the Central Bureau of Statistics in the period 2009-2013. The study was conducted at a significance level of 5% and using regression analysis techniques with Random Effect Model Approach.
The results showed that economic growth and inflation rate have a significant effect simultaneously on entertainment tax revenue. Economic growth is significant positive effect on tax revenues partially entertainment. The inflation rate significant negative effect on tax revenues partially entertainment
Keywords: entertainment tax revenue, economic growth, inflation


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