The Effect of Monetary Freedom, Fiscal Freedom, and Government Spending on Tax Evasion in ASEAN 2000-2015

DWIPAYANA, I MADE ANGGA PUTRA (2022) The Effect of Monetary Freedom, Fiscal Freedom, and Government Spending on Tax Evasion in ASEAN 2000-2015. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak Penelitian ini berusaha untuk mengetahui dampak kebijakan ekonomi publik, yaitu faktor kebebasan ekonomi, khususnya kebebasan moneter, kebebasan fiskal, dan pengeluaran pemerintah terhadap penghindaran pajak. Penelitian ini menggunakan data panel dari 9 negara ASEAN yang mencakup tahun 2000 hingga 2015. Penelitian ini telah menerapkan model kuadrat terkecil biasa dengan model fixed-effect untuk menganalisis data yang terkumpul. Hasil penelitian menunjukkan bahwa hanya kebebasan fiskal yang berpengaruh signifikan terhadap penghindaran pajak, sedangkan kebebasan moneter dan pengeluaran pemerintah tidak berpengaruh signifikan. Penelitian ini juga menemukan hubungan negatif antara kebebasan moneter dan kebebasan fiskal pada penghindaran pajak. Semakin tinggi derajat kebebasan moneter dan fiskal di suatu negara, semakin rendah penghindaran pajak. Sementara itu, pengeluaran pemerintah memiliki hubungan positif dengan penghindaran pajak. Temuan penelitian ini menawarkan wawasan berharga kepada pemerintah, otoritas pajak, dan peneliti tentang kebijakan publik untuk secara signifikan mengurangi penghindaran pajak. / This study seeks to determine the impact of public economic policies, namely factor of economic freedom, especially monetary freedom, fiscal freedom, and government spending on tax evasion. This study uses panel data from 9 ASEAN countries covering 2000 to 2015. This study has applied ordinary least squares with a fixed-effect model to analyze the collected data. The results show that only fiscal freedom significantly affects tax evasion, while monetary freedom and government spending do not have a significant effect. This study also found a negative relationship between monetary freedom and fiscal freedom on tax evasion. The higher the degree of monetary and fiscal freedom in a country, the lower the tax evasion. Meanwhile, government spending has a positive relationship with tax evasion. The findings of this study should offer governments, tax authorities, and researchers valuable insights into public policy to significantly reduce tax evasion.

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