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Determinants of Regional Tax Revenues With Domestic Investment as Moderating Variable

Year: 2024

Type: article

Abstract: This study aims to find out whether gross regional domestic product, labor class, and domestic investment as moderating variables affect local tax revenue. The sample in this study were all provinces in Indonesia. Sampling using saturated samples. Data analysis using panel data regression. The amount of data observed is 198 data. The results showed that gross regional domestic product, and labor had a significant influence on local tax revenue, while domestic investment could not moderate gross regional domestic product and total labor on local tax revenue.

Source: Jurnal Ilmiah Manajemen Ekonomi & Akuntansi (MEA)

DOI: 10.31955/mea.v8i3.4389

Authors: Maria Christina Panggabean, Juniati Gunawan

Institution: Universitas Trisakti

Language: English

Topic: Economic Growth and Fiscal Policies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: diamond

OpenAlex ID: W4402123127

FWCI: 0.354

Cites: 21

Cited by: 1

Related to: 10