HUBUNGAN KAUSALITAS ANTARA PENERIMAAN PAJAK DAN PENGELUARAN NEGARA DI INDONESIA PERIODE 2000-2015

  • Ridha Elvianti Jurusan Ilmu Ekonomi, Fakultas Bisnis dan Ekonomika, Universitas Surabaya

Abstract

This research intended to analyze the causal relationship between tax revenue and government expenditure in Indonesia. The data used in this research is secondary data form of time series. This resesarch using the approach of quantitative with Unit Root Test and Granger Causality. The observation samples in this research is annual data in the period 2000-2015 and this study examines tax revenue causes government expenditures or vice versa. Augmented Dickey Fuller (ADF) method indicates that the two variables have not stasionary unit root on data level, but the two variables have a stasionary unit root on firstdifference. Based on the result of granger causality test with a probability value of 0.7 which is below the critical value of 10% show that there is unidirectional causality from tax revenue to government expenditure.

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Published
2017-11-01
How to Cite
ELVIANTI, Ridha. HUBUNGAN KAUSALITAS ANTARA PENERIMAAN PAJAK DAN PENGELUARAN NEGARA DI INDONESIA PERIODE 2000-2015. Jurnal Ekonomi dan Bisnis, [S.l.], v. 22, n. 1, p. 31 - 39, nov. 2017. ISSN 2655-8858. Available at: <https://www.journal.ubaya.ac.id/index.php/jeb/article/view/1644>. Date accessed: 03 aug. 2020. doi: https://doi.org/10.24123/jeb.v22i1.1644.