Tax Revenue Diversification in Indonesia

State finances are a vital issue that is still being debated among scholars. This paper focuses on revenue diversification issues affecting the variables in this study, discussed by Deborah A Carrol in the USA. Some researchers believe that revenue diversification is an alternative path to stabilize...

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Autor principal:	Jefrio Martiyus
Formato:	article
Lenguaje:	EN
Publicado:	Universitas Muhammadiyah Yogyakarta 2021
Materias:	revenue diversification tax structure hhi index Economic theory. Demography HB1-3840
Acceso en línea:	https://doaj.org/article/aed23ccab3374dd28670176135f2dc7b
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id	oai:doaj.org-article:aed23ccab3374dd28670176135f2dc7b
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spelling	oai:doaj.org-article:aed23ccab3374dd28670176135f2dc7b2021-12-02T17:22:24ZTax Revenue Diversification in Indonesia1411-99002541-550610.18196/jesp.v22i1.7523https://doaj.org/article/aed23ccab3374dd28670176135f2dc7b2021-04-01T00:00:00Zhttps://journal.umy.ac.id/index.php/esp/article/view/7523https://doaj.org/toc/1411-9900https://doaj.org/toc/2541-5506State finances are a vital issue that is still being debated among scholars. This paper focuses on revenue diversification issues affecting the variables in this study, discussed by Deborah A Carrol in the USA. Some researchers believe that revenue diversification is an alternative path to stabilize state accounts in a crisis. Furthermore, diversification can also capture policy reactions to political and economic constraints. Using panel data analysis, it was found that four significant variables affected the tax revenue diversification, including average monthly salaries, per capita expenditure, homeownership, and the Gini Ratio. This study uncovered that Indonesia's tax revenue sources were not diverse, with more than 47 percent coming from income taxes. In theory, this condition should get more attention from the government because the more diverse the revenue, the more stable the government account becomes.Jefrio MartiyusUniversitas Muhammadiyah Yogyakartaarticlerevenue diversificationtax structurehhi indexEconomic theory. DemographyHB1-3840ENJurnal Ekonomi & Studi Pembangunan, Vol 22, Iss 1, Pp 48-58 (2021)
institution	DOAJ
collection	DOAJ
language	EN
topic	revenue diversification tax structure hhi index Economic theory. Demography HB1-3840
spellingShingle	revenue diversification tax structure hhi index Economic theory. Demography HB1-3840 Jefrio Martiyus Tax Revenue Diversification in Indonesia
description	State finances are a vital issue that is still being debated among scholars. This paper focuses on revenue diversification issues affecting the variables in this study, discussed by Deborah A Carrol in the USA. Some researchers believe that revenue diversification is an alternative path to stabilize state accounts in a crisis. Furthermore, diversification can also capture policy reactions to political and economic constraints. Using panel data analysis, it was found that four significant variables affected the tax revenue diversification, including average monthly salaries, per capita expenditure, homeownership, and the Gini Ratio. This study uncovered that Indonesia's tax revenue sources were not diverse, with more than 47 percent coming from income taxes. In theory, this condition should get more attention from the government because the more diverse the revenue, the more stable the government account becomes.
format	article
author	Jefrio Martiyus
author_facet	Jefrio Martiyus
author_sort	Jefrio Martiyus
title	Tax Revenue Diversification in Indonesia
title_short	Tax Revenue Diversification in Indonesia
title_full	Tax Revenue Diversification in Indonesia
title_fullStr	Tax Revenue Diversification in Indonesia
title_full_unstemmed	Tax Revenue Diversification in Indonesia
title_sort	tax revenue diversification in indonesia
publisher	Universitas Muhammadiyah Yogyakarta
publishDate	2021
url	https://doaj.org/article/aed23ccab3374dd28670176135f2dc7b
work_keys_str_mv	AT jefriomartiyus taxrevenuediversificationinindonesia
_version_	1718381045052604416

Tax Revenue Diversification in Indonesia

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