Analisis Dampak Kebijakan Fiskal: Evaluasi Perubahan Peraturan Pajak Tahun 2021 terhadap Pertumbuhan Ekonomi di Kalteng

Authors

  • Lausanne Dwi Nove Ompusunggu Universitas Palangka Raya
  • Tanti M. Rajagukguk Universitas Palangka Raya
  • Rifka Eliza Ambarita Universitas Palangka Raya
  • Devy Sinta Sari Universitas Palangka Raya
  • Nadia Anggreani Universitas Palangka Raya
  • Nita Beti Lestari Universitas Palangka Raya
  • Niat Niat Universitas Palangka Raya
  • Yesaya Lala Universitas Palangka Raya
  • Dicky Perwira Ompusunggu Universitas Palangka Raya

DOI:

https://doi.org/10.54066/jmbe-itb.v2i2.1464

Keywords:

Fiscal Policy, Tax Regulation, Economic Growth

Abstract

This study aims to evaluate how these changes in taxation policy affect the economic dynamics of the region. Through a quantitative approach and using secondary data from Statistics Indonesia, this research includes a Difference in Difference analysis to compare the changes in economic growth before and after the changes in tax regulations in Central Kalimantan. This evaluation is important because fiscal policy, especially in terms of taxation, has great potential to affect people's welfare, the region's competitiveness in attracting investment, as well as the growth of key sectors. The results will provide a deeper understanding of the implications of fiscal policy on the regional economy, provide valuable input for future policy decision makers, and serve as a guideline for other regions that may face similar policy changes.

References

Aini, I. (2019). Kebijakan Fiskal dalam Ekonomi Islam. Al-Qisthu: Jurnal Kajian Ilmu-Ilmu Hukum, 17(2).

Hukum, B. P. H. N. K., & RI, D. H. A. M. (2013). Analisis dan Evaluasi Tentang Pajak dan Retribusi Daerah. Jakarta: Badan Pembinaan Hukum Nasional.

Nawawi, A., & Irawan, F. (2010). Analisis Dampak Kebijakan Fiskal terhadap Pertumbuhan Ekonomi di Indonesia. Jurnal Ekonomi dan Pembangunan Indonesia, 10(2), 159-174.

Saragih, A. H. (2018). Pengaruh penerimaan pajak terhadap pertumbuhan ekonomi di Indonesia. Jurnal Sikap, 3(1), 277683.

Wijaya, K. (2019). Analisis Pengaruh Kebijakan Fiskal Terhadap Pertumbuhan Ekonomi, Kesejahteraan Masyarakat, Kemiskinan, Dan Pengangguran. BRAND Jurnal Ilmiah Manajemen Pemasaran, 1(1), 56-68.

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Published

2024-01-10

How to Cite

Lausanne Dwi Nove Ompusunggu, Tanti M. Rajagukguk, Rifka Eliza Ambarita, Devy Sinta Sari, Nadia Anggreani, Nita Beti Lestari, Niat Niat, Yesaya Lala, & Dicky Perwira Ompusunggu. (2024). Analisis Dampak Kebijakan Fiskal: Evaluasi Perubahan Peraturan Pajak Tahun 2021 terhadap Pertumbuhan Ekonomi di Kalteng. JURNAL MANAJEMEN DAN BISNIS EKONOMI, 2(2), 158–165. https://doi.org/10.54066/jmbe-itb.v2i2.1464