PENGARUH AUTOMATIC EXCHANGE OF INFORMATION (AEOI) DAN TATA KELOLA PEMERINTAHAN TERHADAP PENERIMAAN PAJAK

Tricahyono, Danang (2024) PENGARUH AUTOMATIC EXCHANGE OF INFORMATION (AEOI) DAN TATA KELOLA PEMERINTAHAN TERHADAP PENERIMAAN PAJAK. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Pajak merupakan salah satu unsur penting bagi sebagian besar negara negara di dunia. Perbedaan asas pengenaan pajak antar negara dapat menyebabkan praktik penghindaran pajak. Kesepakatan automatic exchange of information (AEOI) hadir untuk mengatasi masalah penghindaran pajak guna meningkatkan penerimaan pajak. Implementasi AEOI dapat berjalan efektif apabila didukung government effectiveness, regulatory quality, dan rule of law sebagai bagian dari unsur tata kelola pemerintahan yang baik. Tata kelola pemerintahan yang baik juga memainkan peran penting dalam meningkatkan penerimaan pajak. Penelitian ini bertujuan untuk menganalisis pengaruh dari automatic exchange of information, government effectiveness, regulatory quality, dan rule of law terhadap penerimaan pajak. Penelitian ini merupakan penelitian kuantitatif dengan mengambil sampel 122 negara di seluruh dunia dengan periode waktu tahun 2016 sampai dengan 2021. Data yang digunakan dalam penelitian merupakan data panel dengan pengujian regresi menggunakan fixed effect model. Hasil penelitian menunjukkan bahwa automatic exchange of information, government effectiveness, dan regulatory quality berpengaruh signifikan positif terhadap penerimaan pajak sedangkan rule of law berpengaruh signifikan negatif terhadap penerimaan pajak. Tax is one of the important elements for most countries in the world. Differences in taxation principles between countries can lead to tax avoidance practices. The automatic exchange of information (AEOI) agreement is present to overcome the problem of tax avoidance in order to increase tax revenue. The implementation of AEOI can be effective if it is supported by government effectiveness, regulatory quality, and rule of law as part of the elements of good governance. Good governance also plays an important role in increasing tax revenue. This study aims to analyze the effect of automatic exchange of information, government effectiveness, regulatory quality, and rule of law on tax revenue. This research is a quantitative study by taking a sample of 122 countries around the world with a time period of 2016 to 2021. The data used in the study is panel data with regression testing using a fixed effect model. The results showed that automatic exchange of information, government effectiveness, and regulatory quality have a significant positive effect on tax revenue while rule of law has a significant negative effect on tax revenue.

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