PENGARUH SEKTOR BASIS DAN SHADOW ECONOMY TERHADAP PENERIMAAN PAJAK PADA LOWER-MIDDLE DAN LOW-INCOME COUNTRIES DENGAN RULE OF LAW SEBAGAI VARIABEL MODERATOR

Noya, Avior Ocean Louis Ishaac (2024) PENGARUH SEKTOR BASIS DAN SHADOW ECONOMY TERHADAP PENERIMAAN PAJAK PADA LOWER-MIDDLE DAN LOW-INCOME COUNTRIES DENGAN RULE OF LAW SEBAGAI VARIABEL MODERATOR. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini membahas seberapa besar sektor agrikultur, industri, jasa dan shadow economy mempengaruhi tax ratio pada negara berpendapatan rendah dan menengah ke bawah dengan kualitas hukum sebagai variabel moderasi. Variabel independen yang digunakan dalam penelitian ini adalah proporsi sektor agrikultur terhadap PDB, proporsi sektor industri terhadap PDB, proporsi sektor jasa terhadap PDB dan proporsi shadow economy pada PDB, variabel dependen yang digunakan adalah tax ratio sementara variabel moderasinya adalah rule of law. Penelitian ini menggunakan data sekunder dengan populasi 48 negara dengan pendapatan rendah dan menengah ke bawah dalam rentang waktu delapan tahun, dari tahun 2010 hingga 2017. Penelitian dilakukan secara kuantitatif dengan menggunakan model statistik regresi panel-corrected standard error. Hasil penelitian menunjukkan bahwa sebelum dimoderasi oleh rule of law, sektor agrikultur dan industri tidak berpengaruh signifikan terhadap tax ratio, sementara sektor jasa berpengaruh terhadap tax ratio dan shadow economy berpengaruh negatif terhadap tax ratio. Setelah dimoderasi oleh rule of law sektor agrikultur berpengaruh negatif terhadap tax ratio, sektor industri dan jasa berpengaruh positif terhadap tax ratio, sementara shadow economy berpengaruh negatif terhadap tax ratio. Dengan demikian, pemerintah terkait diharapkan dapat memfokuskan perhatian pada peningkatan kualitas hukum dengan mempertimbangkan secara hati-hati pengaruhnya terhadap setiap sektor basis PDB, selain itu juga diperlukan upaya selain penguatan hukum dalam rangka memformalisasi shadow economy. This study examines the influences of agriculture, industry, service sectors and shadow economies on tax ratio in lower-middle income and low income countries with rule of law as moderating variable. The independent variables used in this study are the proportion of the agricultural sector to GDP, the proportion of the industrial sector to GDP, the proportion of the service sector to GDP and the proportion of the shadow economy to GDP, the dependent variable used is the tax ratio while the moderating variable is the rule of law. This study uses secondary data with a population of 48 countries categorized as low and lower middle income countries in a span of eight years, from 2010 to 2017. The research was conducted quantitatively using a panel-corrected standard error regression statistical model. The results show that before being moderated by the rule of law, the agricultural and industrial sectors have no significant effect on the tax ratio, while the service sector affects the tax ratio and the shadow economy has a negative effect on the tax ratio. After being moderated by the rule of law, the agricultural sector has a negative effect on the tax ratio, the industrial and service sectors have a positive effect on the tax ratio, while the shadow economy has a negative effect on the tax ratio. Thus, the relevant government is expected to focus attention on improving the quality of law by carefully considering its effect on each sector of the GDP base, besides that, another steps are needed in order to formalize the shadow economy.

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