Pengaruh Pembangunan Jalan Tol Trans Sumatra (JTTS) Terhadap Penerimaan Pajak Pusat

Tedy Syaputra, Riatu Mariatul Qibtiyyah

Abstract


Infrastructure is very important in accelerating economic growth. The Trans Sumatra Toll Road (JTTS) is one of the national strategic infrastructure projects that aims to increase regional development on the island of Sumatra which is expected to support national economic growth. The JTTS consists of 24 segments with a length of 2,704 km that connects the northernmost point of Sumatra Island in Banda Aceh with the southernmost point in Bakauheni, Lampung Province. The presence of JTTS is expected to have a fiscal impact on the government in the form of an increase in tax revenue. This study aims to analyze the impact of JTTS development on central tax revenues. This study uses data on central tax revenues at the Tax Service Office (KPP) on the island of Sumatra in the period 2014 - 2020. This study uses the Difference in Difference with multi time periods method. The results of the study indicate that there is a positive relationship between the development of JTTS and central tax revenues.


Keywords


Infrastructure; JTTS; Sumatra; central tax, toll road

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DOI: http://dx.doi.org/10.33087/jiubj.v22i3.2604

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