HUBUNGAN KAUSAL ANTARA PENDAPATAN PAJAK DAN PENGELUARAN PEMERINTAH: BUKTI DARI 4 NEGARA ASIA TENGGARA

NARASOMA, MARADEN JAZMI (2019) HUBUNGAN KAUSAL ANTARA PENDAPATAN PAJAK DAN PENGELUARAN PEMERINTAH: BUKTI DARI 4 NEGARA ASIA TENGGARA. S1 thesis, Fakultas Ekonomi.

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Abstract

The government’s duty to serve it’s society is done by setting the budget balance for general needs. The budget will be realized by government revenues which comes from tax revenues as the biggest government revenue’s contributor. Every year government expenditures continue to increase for the needs of the country's development without forgetting the number of deficits balance that are formed for fulfill the budget balance. Based on the results of previous studies, there is a research hypothesis that is still not convergent. Some researchers found that government spending which has an effect on tax revenues (spend-revenue), other studies state the opposite (revenue-spend), and there’s also a find with results that the two variables have bidirectional causality. This study aims to examine the extent of the causal relationship between government expenditure (GE) and tax revenue (TR) that occurred in 4 Southeast Asian countries namely Indonesia, Malaysia, Singapore and Philippines during the period 2004-2015. The method used in this study is the Panel Vector Error Correction Model (P-VECM). Based on the results of the requirements testing, estimation and examination of the model, it is obtained that the tax revenues have a significant effect on government expenditure both in the short and long term. On the contrary, government expenditure does not have a significant effect on tax revenues in the short term, but has a positive effect in the long run. This study proves that the tax revenue is affection the government expenditure, means the revenue-spent theory is proved here. The implication of this research is that the government's should do a fiscal decentralitation to increase the tax revenues. Keywords: government expenditure, panel VECM, tax revenue

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