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Poverty and Income Effects on Southeast Sulawesi Local Tax Revenue

Economics Development Analysis Journal · Vol. 14 No. 1 (2025) · pp. 72–87

DOI
10.15294/edaj.v14i1.19656
ISSN
2502-2725, 2252-6560
Published
2025-02-27
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

This study uses a quantitative descriptive statistical approach to examine the impact of poverty levels and per capita income on regional tax revenues in Southeast Sulawesi. Utilizing secondary data from 2012 to 2021, the analysis employs a multiple linear regression model to evaluate the relationships between the variables. The findings reveal that poverty levels do not significantly affect regional tax revenues, whereas per capita income exerts a positive and substantial influence, highlighting its critical role in enhancing fiscal performance. The study underscores the importance of per capita income in boosting regional tax revenue. It recommends that the Southeast Sulawesi government prioritize economic empowerment initiatives, such as vocational training, micro-enterprise financing, and expanded market access, to increase community income and encourage greater participation in the taxation system. Further research should investigate other factors influencing tax revenues, including education levels, poverty dynamics, and regional economic structures. A broader analysis of these variables can provide policymakers with a more comprehensive framework for optimizing regional tax revenue and addressing socioeconomic disparities in the region.

Keywords

Collaboration network of the authors

40 authors · 203 co-authorship links · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Hasanuddin University
  • Universitas Halu Oleo
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
La TaenaAffiliation unknown1
Sitti SandraAffiliation unknown1
Wayan SomayasaUniversitas Halu Oleo1
FahinuAffiliation unknown1
Mustamin AnggoUniversitas Halu Oleo1
Ruslan .Affiliation unknown1
Husnul MubarakAffiliation unknown1
Pandin Bidangan TodingAffiliation unknown1
Muhammad Agil AgusAffiliation unknown1
Nurfahmi NurfahmiAffiliation unknown1
Ahmad Fachraisy AzhariAffiliation unknown1
Amirul Mukminin JafarAffiliation unknown1
Muh. Shadiq Athallah R.Affiliation unknown1
Muh. FadhilAffiliation unknown1
Khaeril Anwar JunaediAffiliation unknown1
Dwi Aliyah AnantaAffiliation unknown1
Andina Putri SuryatmajaAffiliation unknown1
Abdullah AzzamAffiliation unknown1
Yunita AzzahraAffiliation unknown1
Andi Naimah Al-AminAffiliation unknown1
Nurhikmah NurhikmahAffiliation unknown1
Muhammad Zubair Muis AlieAffiliation unknown1
Adriani PhadyAffiliation unknown1
Astika RajmiAffiliation unknown1
Muhammad Teguh Perdana AndalanAffiliation unknown1
Salsabila AskiAffiliation unknown1
Muhammad Zubair Muis AlieHasanuddin University1
Adriani PhadyHasanuddin University1
Astika RajmiHasanuddin University1
Muhammad Teguh Perdana AndalanHasanuddin University1
Salsabila AskiHasanuddin University1
Mumarharun HARUNAffiliation unknown1
Habibulloh HabibullohAffiliation unknown1
Aisyah Nur Sayidatun NisaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/journals/edaj/oai, first harvested 5 Nov 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en">Poverty and Income Effects on Southeast Sulawesi Local Tax Revenue</dc:title>
	<dc:creator xml:lang="en">Rizal</dc:creator>
	<dc:creator xml:lang="en">Khelana Ramadhan</dc:creator>
	<dc:creator xml:lang="en">Abdullah Igo</dc:creator>
	<dc:creator xml:lang="en">Murniati</dc:creator>
	<dc:creator xml:lang="en">Inggah Pratiwi</dc:creator>
	<dc:creator xml:lang="en">Fitri Ramadhani</dc:creator>
	<dc:subject xml:lang="en">Poverty Level</dc:subject>
	<dc:subject xml:lang="en"> Income Per Capita</dc:subject>
	<dc:subject xml:lang="en">Tax Revenue</dc:subject>
	<dc:subject xml:lang="en"> Indonesia</dc:subject>
	<dc:description xml:lang="en">This study uses a quantitative descriptive statistical approach to examine the impact of poverty levels and per capita income on regional tax revenues in Southeast Sulawesi. Utilizing secondary data from 2012 to 2021, the analysis employs a multiple linear regression model to evaluate the relationships between the variables. The findings reveal that poverty levels do not significantly affect regional tax revenues, whereas per capita income exerts a positive and substantial influence, highlighting its critical role in enhancing fiscal performance. The study underscores the importance of per capita income in boosting regional tax revenue. It recommends that the Southeast Sulawesi government prioritize economic empowerment initiatives, such as vocational training, micro-enterprise financing, and expanded market access, to increase community income and encourage greater participation in the taxation system. Further research should investigate other factors influencing tax revenues, including education levels, poverty dynamics, and regional economic structures. A broader analysis of these variables can provide policymakers with a more comprehensive framework for optimizing regional tax revenue and addressing socioeconomic disparities in the region.</dc:description>
	<dc:publisher xml:lang="en">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2025-02-27</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
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	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/journals/edaj/article/view/19656</dc:identifier>
	<dc:identifier>10.15294/edaj.v14i1.19656</dc:identifier>
	<dc:source xml:lang="en">Economics Development Analysis Journal; Vol. 14 No. 1 (2025): Economics Development Analysis Journal; 72 - 87</dc:source>
	<dc:source>2502-2725</dc:source>
	<dc:source>2252-6560</dc:source>
	<dc:source>10.15294/edaj.v14i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/journals/edaj/article/view/19656/3968</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2025 Economics Development Analysis Journal</dc:rights>
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