Sinaga, Suhut Tumpal; Ekananda, Mahjus; Gitaharie, Beta … - In: Economies : open access journal 11 (2023) 12, pp. 1-18
This study investigates tax buoyancies in Indonesia. It analyzes the cointegration relationship between the regional … gross domestic product (RGDP), along with several control variables, and tax revenues. Focusing on personal income tax (PIT …), corporate income tax (CIT), and value-added tax (VAT), it employs a dynamic analysis from 2015 to 2021. This research utilizes …