TREND ANALYSIS OF TAX REVENUE IN INDONESIA
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Date
2019
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Journal of Advanced Research in Dynamical & Control Systems, Vol. 11, 03-Special Issue
Abstract
Taxes are the main sources of public revenue in Indonesia. Tax analysis and forecasting of tax revenues are therefore becoming more important. The data used consists of tax revenue, domestic tax revenue, revenue and added value from 2005 to 2017. Data analysis included a descriptive analysis and a linear trend model analysis. The results suggested that a linear trend model can be used to forecast Indonesia's tax revenue, domestic revenue, income tax revenue and value added income. This study showed that the time variable as an independent variable can determine Tax Revenue, Domestic Tax Revenue, Income Revenue, and Value Added Revenue as dependent variable. The study also described that 98.8% of the total variation in Tax Revenue can be explained by the variation in time variable and 99% of the total variance in Domestic Tax Revenue can be clarified by the variance in time variable. The result also showed that 98.6% of the variances in Income Tax Revenue can be described by time variable. In the last model it can be explained that 97% of the variance in Value Added Tax Revenue can be explained by the variance in time variable.
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Keywords
Tax Revenue, Income Tax Revenue, Value Added Tax Revenue, Linear Trend, Indonesia