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Analysis of Optimal Tax Ratio and Efficiency of Regional Tax Revenue: A Case Study of Provinces in Indonesia

Author

Listed:
  • Yossinomita Yossinomita
  • Effiyaldi
  • Ayu Feranika
  • Mardiana R
  • Irfan Hassandi
  • Mira Gustiana Pangestu
  • Yosi Fahdillah

Abstract

This study explores the impact of regional tax ratios on economic growth across 34 Indonesian provinces from 2013 to 2022, using the Fixed Effects Model for panel data regression analysis. The primary results reveal a substantial positive relationship between the regional tax ratio and economic growth, with a coefficient of 71.22% (p

Suggested Citation

  • Yossinomita Yossinomita & Effiyaldi & Ayu Feranika & Mardiana R & Irfan Hassandi & Mira Gustiana Pangestu & Yosi Fahdillah, 2025. "Analysis of Optimal Tax Ratio and Efficiency of Regional Tax Revenue: A Case Study of Provinces in Indonesia," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 11(1), pages 74-99.
    • Handle: RePEc:aiy:jnljtr:v:11:y:2025:i:1:p:74-99
    DOI: https://doi.org/10.15826/jtr.2025.11.1.193
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    More about this item

    Keywords

    regional tax ratio; economic growth; fiscal policy; panel data; Fixed Effects Model;
    All these keywords.

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism
    • O18 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Urban, Rural, Regional, and Transportation Analysis; Housing; Infrastructure
    • R58 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Regional Government Analysis - - - Regional Development Planning and Policy

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