AKBAR, ALWI (2022) Analisis Hubungan Variabel Ekonomi Makro dan Korupsi terhadap Tax Ratio Negara-Negara ASEAN. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh faktor ekonomi makro dan sosial terhadap rasio pajak dan menjelaskan rasio pajak yang rendah untuk lima negara di ASEAN dari tahun 2008-2018. Penelitian ini menggunakan model fixed-effect untuk menguji hubungan antara variabel yang digunakan pada kasus ini. Hasil pengujian hipotesis menunjukkan bahwa rasio pajak cenderung responsif secara signifikan terhadap perubahan faktor ekonomi makro seperti keterbukaan perdagangan, pendapatan per kapita, dan inflasi. Temuan ini menunjukkan bahwa pendapatan per kapita dan keterbukaan perdagangan memiliki hubungan positif dengan rasio pajak. Selain itu, inflasi dan korupsi tampaknya memiliki efek negatif pada penerimaan pajak. Ketika tingkat inflasi dan korupsi meningkat, rasio pajak terhadap PDB meningkat. /This study aims to determine the effect of macro and social, economic factors on tax ratio and explain the low tax ratio for five countries in ASEAN from 2008-to 2018. The paper employed a fixed-effect model to examine the relationship between the variable used in this case. The hypothesis testing result showed that the tax ratio tends to be significantly responsive to changes in macroeconomic factors such as trade openness, income per capita, and inflation. The finding indicates that income per capita and trade openness have a positive relationship with the tax ratio. Otherwise, inflation and corruption seem to have a negative effect on tax revenue. As the inflation rate and corruption increase, the tax to GDP ratio increases.
| Item Type: | Thesis (KTTA) |
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| Uncontrolled Keywords: | Tax ratio, Income per capita, Trade Openness, Inflasi, Korupsi, Tax ratio, Income per capita, Trade Openness, Inflation, Corruption |
| Subjects: | 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.2 Taxes dan Taxation PKN STAN Subject Area > Perpajakan |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 06 Mar 2023 01:37 |
| Last Modified: | 06 Mar 2023 01:37 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1102 |
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