The Hidden Impact of Population on Local Taxes and Levies in Indonesia’s Revenue System
Dublin Core
Title
The Hidden Impact of Population on Local Taxes and Levies in Indonesia’s Revenue System
Creator
Ida Bagus Mahendra Sada Prabawa, Ida Ayu Surasmi, I Made Wianto Putra, Ida Bagus Udayana Putra, Ni Luh Anik Puspa Ningsih, Ni Nengah Seri Ekayani
Proceedings Item Type Metadata
meta_title
The Hidden Impact of Population on Local Taxes and Levies in Indonesia’s Revenue System
Abstract/Description
This study explores the often-overlooked role of population dynamics in shaping the effectiveness of local taxes and levies on regional revenue generation in Indonesia. While local taxes and levies are crucial for financing local government activities, their impact can be significantly influenced by population factors such as size and density. By employing a quantitative approach and analyzing data from various provinces across Indonesia, this research examines how changes in population dynamics moderate the relationship between local taxes, levies, and local revenue. Using regression analysis, the study reveals that while taxes and levies are positively correlated with local revenue, their effectiveness is amplified in more densely populated areas. Additionally, the research highlights the importance of population growth in determining the scalability and efficiency of local tax systems. The findings provide valuable insights for policymakers, suggesting that a more tailored approach to tax policy, considering population factors, could optimize local revenue generation and support sustainable regional development in Indonesia.
publication_date
2025/06/20
pdf_url
https://insyma.org/proceedings/files/articles/Sada Prabawa.pdf
abstract_html_url
https://insyma.org/proceedings/items/show/517
keywords
Local Tax, Local Levies, Local revenue, Population, Stewardship
firstpage
1257
lastpage
1265
issn
3047-857X
conference
Proceedings of the International Symposium on Management (Volume 21, 2024)
Volume
22
publisher_name
Fakultas Bisnis dan Ekonomika, Universitas Surabaya
no article
205
Files
Citation
Ida Bagus Mahendra Sada Prabawa, Ida Ayu Surasmi, I Made Wianto Putra, Ida Bagus Udayana Putra, Ni Luh Anik Puspa Ningsih, Ni Nengah Seri Ekayani, “The Hidden Impact of Population on Local Taxes and Levies in Indonesia’s Revenue System,” Proceedings of the International Symposium on Management (INSYMA), accessed July 1, 2025, https://insyma.org/proceedings/items/show/517.