Data collection is a crucial step in ensuring the accuracy and reliability of the results

Oct 13, 2025 by talynt.org 138 views

Revealing Macro Economic Relations and Tax Revenue in North Sumatra

This study aims to investigate the development of tax revenue in North Sumatra and reveal the effect of macroeconomic variables on tax revenue. The results of this study can be a reference in determining a more realistic and objective tax revenue target. Understanding the relationship between macroeconomic variables and tax revenue is crucial for policymakers to make informed decisions. By analyzing the impact of various macroeconomic factors, this study provides valuable insights into the dynamics of tax revenue in North Sumatra.

Methodology

The study was conducted using path analysis through SPSS software version 19. Data analysis is a critical step in understanding the relationships between variables. The data used was secondary time series data, including the period 1984 to 2010. The variables studied include tax revenue, the number of taxpayers, inflation, interest credit interest rates, wage level, investment, net export, and gross regional domestic product (GRDP) of North Sumatra. Data collection is a crucial step in ensuring the accuracy and reliability of the results. Data obtained from various sources, such as the Regional Office of the Directorate General of Taxes (Kanwil of DGT) of North Sumatra I and II, the Central Statistics Agency (BPS), Directorate General of Taxes (DGT), Bank Indonesia, and other sources.

Results

The results showed that macroeconomic variables, namely the number of taxpayers, inflation rates, investment credit interest rates, wage rates, domestic investment investments (PMDN), net exports, and applicable prices, simultaneously had a significant effect on tax revenue North Sumatra. The results indicate a complex relationship between macroeconomic variables and tax revenue. However, when analyzed partially, the influence of these variables is not all significant. The growth of the number of taxpayers shows a positive but not significant effect on tax revenue. Likewise with the level of inflation, which shows negative but insignificant influence. Interest rates of investment credit show positive and significant effects on tax revenue. Meanwhile, the level of wages, PMDN investment, net exports, and GRDP prices apply, showed a positive but insignificant effect on North Sumatra tax revenue.

Deeper Analysis

The results of this study indicate that an increase in the number of taxpayers is not always accompanied by an increase in tax revenue. This can be caused by several factors, such as the low awareness of taxpayers, the lack of effectiveness of the supervision system, and the low level of taxpayer compliance. High inflation rates tend to have a negative effect on tax revenue. This is because inflation can cause a decrease in people's purchasing power and ultimately reduce tax revenue. High investment credit interest rates, on the other hand, show positive and significant effects on tax revenue. This shows that high investment is accompanied by an increase in economic and income activity, which results in an increase in tax revenue.

Policy Implications

This study provides several policy implications to increase tax revenue in North Sumatra:

Increasing the Awareness and Compliance of Taxpayers

Educational and Socialization Efforts regarding the importance of taxes need to be improved.
The improvement of the supervisory and law enforcement system that is tighter towards taxpayers can increase compliance and reduce the potential for tax avoidance.

Encouraging Sustainable Economic Growth

Pro-growth fiscal policy and investment can encourage increased tax revenue.
Good and transparent governance can increase public confidence and minimize corruption practices, which ultimately have a positive impact on tax revenue.

Conclusion

The results of this study indicate that the macroeconomic variable has a significant influence on tax revenue in North Sumatra. Development of fiscal policies that are integrated with macroeconomic policies are important to encourage sustainable economic growth and increase tax revenue. By understanding the relationships between macroeconomic variables and tax revenue, policymakers can make informed decisions to improve tax revenue and promote economic growth in North Sumatra.

Recommendations

Based on the findings of this study, the following recommendations are made:

The government should improve the awareness and compliance of taxpayers through educational and socialization efforts.
The supervisory and law enforcement system should be improved to increase compliance and reduce the potential for tax avoidance.
Pro-growth fiscal policy and investment should be encouraged to promote sustainable economic growth and increase tax revenue.
Good and transparent governance should be promoted to increase public confidence and minimize corruption practices.

By implementing these recommendations, the government can increase tax revenue and promote economic growth in North Sumatra.

Q: What is the main objective of this study?

A: The main objective of this study is to investigate the development of tax revenue in North Sumatra and reveal the effect of macroeconomic variables on tax revenue.

Q: What are the macroeconomic variables studied in this research?

A: The macroeconomic variables studied in this research include tax revenue, the number of taxpayers, inflation, interest credit interest rates, wage level, investment, net export, and gross regional domestic product (GRDP) of North Sumatra.

Q: What is the methodology used in this study?

A: The study was conducted using path analysis through SPSS software version 19. Secondary time series data from 1984 to 2010 was used in the analysis.

Q: What are the results of this study?

A: The results showed that macroeconomic variables, namely the number of taxpayers, inflation rates, investment credit interest rates, wage rates, domestic investment investments (PMDN), net exports, and applicable prices, simultaneously had a significant effect on tax revenue North Sumatra.

Q: What are the policy implications of this study?

A: The study provides several policy implications to increase tax revenue in North Sumatra, including increasing the awareness and compliance of taxpayers, encouraging sustainable economic growth, and improving the quality of governance.

Q: What are the limitations of this study?

A: The study has several limitations, including the use of secondary data, the limited time period of the data, and the potential for omitted variable bias.

Q: What are the recommendations of this study?

A: The study recommends that the government should improve the awareness and compliance of taxpayers, improve the supervisory and law enforcement system, encourage pro-growth fiscal policy and investment, and promote good and transparent governance.

Q: What are the implications of this study for policymakers?

A: The study provides valuable insights for policymakers to make informed decisions about tax revenue and economic growth in North Sumatra. By understanding the relationships between macroeconomic variables and tax revenue, policymakers can develop effective policies to promote sustainable economic growth and increase tax revenue.

Q: What are the future research directions based on this study?

A: Future research directions based on this study include investigating the impact of other macroeconomic variables on tax revenue, analyzing the effects of fiscal policy on economic growth, and examining the relationships between tax revenue and other economic indicators.

Q: What are the contributions of this study to the existing literature?

A: The study contributes to the existing literature by providing new insights into the relationships between macroeconomic variables and tax revenue in North Sumatra. The study also provides a framework for policymakers to develop effective policies to promote sustainable economic growth and increase tax revenue.

Q: What are the implications of this study for the Directorate General of Taxes in North Sumatra?

A: The study provides valuable insights for the Directorate General of Taxes in North Sumatra to develop effective policies to promote sustainable economic growth and increase tax revenue. By understanding the relationships between macroeconomic variables and tax revenue, the Directorate General of Taxes can make informed decisions about tax revenue and economic growth in North Sumatra.

Q: What are the implications of this study for the government of North Sumatra?

A: The study provides valuable insights for the government of North Sumatra to develop effective policies to promote sustainable economic growth and increase tax revenue. By understanding the relationships between macroeconomic variables and tax revenue, the government can make informed decisions about tax revenue and economic growth in North Sumatra.