ANALISIS VARIABEL YANG MEMPENGARUHI PENERIMAAN PEMERINTAH (PAJAK) DI INDONESIA PERIODE 1996 – 2006

March 3, 2009 at 7:11 am (Uncategorized)

Aso Sukarso, Nanang Rusliana, Fajar Dwipurnama

Jurusan Ekonomi Pembangunan Fakultas Ekonomi Universitas Siliwangi

ABSTRACT

The purpose of this research is to know how large the influence of international oil price, gross domestic product, and government income (tax) previous period toward government income (tax) in Indonesia in period of 1996 – 2006, and to know which variable among international oil price, gross domestic product, and government income (tax) previous period that have the largest influence toward government income (tax) in Indonesia in period of 1996 – 2006.

Data used in this research is secondary time series data or annually data for 11 years. Data is got from Statistical Economics and Finance Indonesia (SEFI) BI, annually report of BI, and Energy Information Administration. The method of research used is simple and multiple linear regression model with the tools of analysis : correlation analysis (R), and determination coefficient analysis (R²), while examination taken is F test, t test, autocorrelation test, multicolinearity test, and heteroscedastic test with using EViews program calculation.

The result of this research showed that 99,24 % of government income (tax) was influenced by international oil price, gross domestic product, and government income (tax) in previous period, while the rest of 0,76 % was influenced by other factor.

Influence of international oil price, gross domestic product, and government income (tax) in previous period toward government income (tax) in Indonesia in period 1996 – 2006 partially is significant.

Among international oil price, gross domestic product, and government income (tax) in previous period that have the largest influence toward government income (tax) in Indonesia in period 1996 – 2006 was gross domestic product with determination value 0,9849. This means that the influence gross domestic product toward government income (tax) was 98,49 %, while the rest of 1,51 % was the influence from the other factor.

Keyword: international oil price, gross domestic product, government income (tax)