ANALISIS TAX BUOYANCY DAN OPTIMALISASI PAJAK MENGGUNAKAN PENDEKATAN KURVA LAFFER DI KABUPATEN SIDOARJO

Dewanti, Francisca Galuh (2026) ANALISIS TAX BUOYANCY DAN OPTIMALISASI PAJAK MENGGUNAKAN PENDEKATAN KURVA LAFFER DI KABUPATEN SIDOARJO. Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

Local tax revenue is one of the main sources of development funding and is expected to grow in line with increased economic activity. However, in practice, economic growth is not always accompanied by a proportional increase in tax revenue. This situation necessitates an analysis of the responsiveness of local tax revenue to economic growth and an evaluation of the optimal level of tax revenue. The analysis was conducted using the tax buoyancy approach to examine the relationship between economic growth and local tax revenue, as well as the Laffer curve approach to identify the optimal tax level through the use of the tax ratio as a proxy for the tax rate. The data in this study was analyzed using time series data from Sidoarjo Regency for the period 2003–2023, sourced from the Central Statistics Agency (BPS) and the Regional Revenue Agency. This analysis uses a linear regression analysis method with a logarithmic model. The results of the analysis indicate that the relationship between economic growth and local tax revenue has not shown a significant effect, both in the model of tax revenue response to economic growth and in the model with the opposite direction of the relationship. In addition, the results of the Laffer curve analysis indicate that the realization of regional taxes in Sidoarjo Regency is not yet at the optimal level. These findings show that the increase in regional economic activity has not been effectively reflected in an increase in tax revenue, so that optimization of the regional taxation system is still needed. Keywords: tax buoyancy, economic growth, Laffer curve, Sidoarjo Regenc

Item Type:

Thesis (Undergraduate)

Contributors:

Contribution	Contributors	NIDN/NIDK	Email
UNSPECIFIED	Hendrati, Ignatia Martha	NIDN0701036702	ignatia.hendrati.ep@upnjatim.ac.id
UNSPECIFIED	Wardaya, Wirya	NIDN0022078104	wirya.wardaya.ep@upnjatim.ac.id

Subjects:

H Social Sciences > HC Economics

Divisions:

Faculty of Economic and Business > Departement of Economics

Depositing User:

Francisca Galuh Dewanti

Date Deposited:

05 Mar 2026 01:41

Last Modified:

05 Mar 2026 01:41

URI:

https://repository.upnjatim.ac.id/id/eprint/50069