Analisis Hubungan Antara Infrastruktur Jalan dan Tax Capacity di Indonesia

The study explore the relationship between road and spending infrastructure with tax capacity in Indonesia. Using stochastic frontier analysis method and tax revenue data of 34 provinces in 2011–2016, this study confirms positive relationship between infrastructure spending and central and local tax capacity, while the availability of road infrastructure has positive significant impact only on local tax capacity. The level of income and education indicates a positive significantly effect both on central and local tax capacity. However, the greater the dominance of the agricultural sector in the economy tends to reduce central tax capacity. Similarly, tax administration factors aect central tax capacity positively. ========================== Penelitian ini berusaha mengeksplorasi hubungan antara infrastruktur jalan dan belanja infrastruktur dengan tax capacity di Indonesia. Dengan menggunakan metode stokastik frontier dan data penerimaan pajak mencakup 34 provinsi pada 2011–2016, hasil penelitian menunjukkan hubungan positif antara belanja infrastruktur dengan tax capacity pajak pusat maupun daerah, sedangkan ketersediaan infrastruktur hanya berpengaruh positif dan signifikan pada tax capacity pajak daerah. Tingkat pendapatan dan pendidikan masyarakat secara signifikan menunjukkan pengaruh positif, baik terhadap tax capacity pajak pusat maupun daerah. Akan tetapi, semakin besar dominasi sektor pertanian dalam perekonomian cenderung mengurangi tax capacity pajak pusat di provinsi tersebut. Demikian halnya faktor administrasi perpajakan berpengaruh positif terhadap tax capacity pajak pusat.