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

Yossinomita Yossinomita, Effiyaldi, Ayu Feranika, Mardiana R, Irfan Hassandi, Mira Gustiana Pangestu and Yosi Fahdillah

Journal of Tax Reform, 2025, vol. 11, issue 1, 74-99

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

Keywords: regional tax ratio; economic growth; fiscal policy; panel data; Fixed Effects Model (search for similar items in EconPapers)
JEL-codes: H71 H77 O18 R58 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:aiy:jnljtr:v:11:y:2025:i:1:p:74-99

DOI: 10.15826/jtr.2025.11.1.193

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