PENGARUH PERTUMBUHAN EKONOMI, INFLASI, FOREIGN DIRECT INVESTMENT, TRADE OPENNESS, DAN TARIF PAJAK TERHADAP PENERIMAAN PAJAK BADAN DI NEGARA ASEAN

FADHILAH, MUHAMMAD HAFIZ (2024) PENGARUH PERTUMBUHAN EKONOMI, INFLASI, FOREIGN DIRECT INVESTMENT, TRADE OPENNESS, DAN TARIF PAJAK TERHADAP PENERIMAAN PAJAK BADAN DI NEGARA ASEAN. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Corporate income tax is one of the significant fiscal policy instruments in a country's economy. The existence of this tax is an important factor in state revenue that will be used to support various development programs and public services. This research aims to obtain empirical evidence of the influence of economic growth, inflation, foreign direct investment, trade openness, and tax rates on corporate income tax revenue. The analysis in this research is conducted on six ASEAN member countries during the period 2006-2020. The research is carried out using panel data regression with the Panel Corrected Standard Errors (PCSE) model. The results of this research indicate that economic growth, trade openness, and tax rates have a positive effect on corporate income tax revenue, while the foreign direct investment variable has a negative effect on corporate income tax revenue. Meanwhile, the influence of inflation on corporate income tax revenue could not be proven in this study Pajak penghasilan badan merupakan salah satu instrumen kebijakan fiskal yang signifikan dalam perekonomian suatu negara. Keberadaan pajak ini menjadi faktor penting dalam penerimaan negara yang akan digunakan untuk mendukung berbagai program pembangunan dan pelayanan publik. Penelitian ini dilakukan dengan tujuan untuk mendapatkan bukti empiris pengaruh pertumbuhan ekonomi, inflasi, foreign direct investment, trade openness, dan tarif pajak terhadap penerimaan pajak penghasilan badan. Analisis dalam penelitian ini dilakukan terhadap enam negara anggota ASEAN selama kurun waktu 2006-2020. Penelitian dilakukan dengan menggunakan regresi data panel dengan model Panel Corrected Standard Errors (PCSE). Hasil penelitian ini menunjukkan bahwa pertumbuhan ekonomi, trade openness, dan tarif pajak berpengaruh positif terhadap penerimaan pajak penghasilan badan, sedangkan variabel foreign direct investment berpengaruh negatif terhadap penerimaan pajak penghasilan badan. Sementara itu, pengaruh dari inflasi terhadap penerimaan pajak penghasilan badan tidak dapat dibuktikan pada penelitian ini.

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