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Financial inclusion and local tax revenue in Indonesia

Riatu Mariatul Qibthiyyah (Badan Perencanaan Pembangunan Nasional (BAPPENAS), 2023)

 Abstrak

This study calculates the financial inclusion index, which includes three dimensions: 1) banking penetration, 2) availability of financial services, and 3) usage of financial services in 33 provinces in Indonesia from 2011-2019. The study aims to find empirical evidence on whether financial inclusion affects local tax revenue using the Fixed Effects Panel Data Model. The results show that Indonesia's average regional financial inclusion index is still in a low category. The financial inclusion index has a positive and significant effect on local tax revenue. The results are robust for taxes from different sources, such as provincial tax revenue, regencies/cities tax revenue, or local tax revenue.

 Metadata

No. Panggil : 330 JPP 7:1 (2023)
Entri utama-Nama orang :
Subjek :
Penerbitan : Jakarta: Badan Perencanaan Pembangunan Nasional (BAPPENAS), 2023
Sumber Pengatalogan : LibUI eng rda
ISSN : 25980807
Majalah/Jurnal : Jurnal Perencanaan Pembangunan
Volume : Vol. 7 No. 1, April 2023 Hal. 1-24
Tipe Konten : text
Tipe Media : unmediated
Tipe Carrier : volume
Akses Elektronik : https://doi.org/10.36574/jpp.v7i1.308
Institusi Pemilik : Universitas Indonesia
Lokasi : Perpustakaan UI, Lantai 4 R. Koleksi Jurnal
  • Ketersediaan
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No. Panggil No. Barkod Ketersediaan
330 JPP 7:1 (2023) 08-23-06685947 TERSEDIA
Ulasan:
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