Determinant regional tax revenue in fear of COVID-19 in East Java: Spatial Durbin Model (SDM) spillover approach

N. Atikah*, B. Widodo, S. Rahardjo, Mardlijah, N. Kholifia, D. L. Afifah

*Corresponding author for this work

Research output: Chapter in Book/Report/Conference proceedingConference contributionpeer-review

Abstract

The COVID-19 pandemic has caused economic, social and political crises in the infected countries. These countries implemented a lockdown policy to anticipate the spread, resulting in decreased financial revenues, including tax revenues. It is not easy to achieve tax revenue during a pandemic because almost all sectors have declined. Spatial interactions influence tax revenue, so a spatial model must be applied in its analysis. One of the spatial models is Spatial Durbin Model (SDM) is the development of the spatial autoregressive model (SAR). In the SDM model, the dependent variable and the independent variable both contain spatial effects. Spillover is the tendency of a changes in one area are following changes in another areas. This study's main objective is to estimate spillover's effect on districts/cities tax revenue and its spread in East Java. Researchers found a positive spatial spillover of GRDP, inflation, number of industries, and total population on tax revenue in East Java.

Original languageEnglish
Title of host publication7th International Conference on Mathematics - Pure, Applied and Computation
Subtitle of host publicationMathematics of Quantum Computing
EditorsMuhammad Syifa�ul Mufid, Dieky Adzkiya
PublisherAmerican Institute of Physics Inc.
ISBN (Electronic)9780735442917
DOIs
Publication statusPublished - 19 Dec 2022
Event7th International Conference on Mathematics: Pure, Applied and Computation: , ICoMPAC 2021 - Surabaya, Indonesia
Duration: 2 Oct 2021 → …

Publication series

NameAIP Conference Proceedings
Volume2641
ISSN (Print)0094-243X
ISSN (Electronic)1551-7616

Conference

Conference7th International Conference on Mathematics: Pure, Applied and Computation: , ICoMPAC 2021
Country/TerritoryIndonesia
CitySurabaya
Period2/10/21 → …

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