Determinants of tax revenue in Indonesia with economic growth as a mediation variable

Maryantika, Dora Dessandy; Wijaya, Suparna

doi:10.29210/020221522

Cited by 5 publications

(6 citation statements)

References 18 publications

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“…As according to (Gaspar et al, 2015) that fiscal reforms are often followed by accelerated growth. The relationship between economic growth and tax revenue also applies vice versa where many previous studies show that economic growth also has a positive influence on overall tax revenue and in terms of income tax (Imam Syairozi & Fatah, 2017;Inriama & Setyowati, 2020;Maryantika & Wijaya, 2022;Muttaqin & Halim, 2020).…”

Section: Introductionmentioning

confidence: 87%

Determinants Of Corporate Income Tax Revenue In Latin America

Listikarini,

Wijaya

2024

Educoretax

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Taxes are considered as an important fiscal policy tool in catalyzing inclusive economic growth and achieving the Sustainable Development Goals. Latin America as a region with great natural resource potential, still has a narrow tax base due to problems of law enforcement, tax incentives and tariff reductions. The corporate income tax that significantly increases revenue in the Latin America/LAC region in 2019 around 3.7 percent of GDP is interesting to study. Therefore, this research was conducted to examine the determinants of corporate income tax revenue in the Latin American. This study uses panel data on 12 countries in Latin America in the 2008-2018 period. The statistical method used is a quantitative method with multiple linear regression. Based on testing the panel-corrected standard error estimation model is the best model. The results show that all independent variables simultaneously affect tax revenue. The variables of economic growth, FDI inflows, land area, and trade openness partially have a significant positive effect on corporate income tax revenues. Meanwhile, the tax attractiveness index variable has a significant negative effect on corporate income tax revenue in the Latin American. In addition, from the moderating variable, trade openness only managed to moderate the relationship between FDI inflows and corporate income tax revenues with a weakening result, and failed to moderate the relationship between economic growth and corporate income tax revenues. Based on the results of this study, it is necessary to further review the international trade policies in the Latin American because trade openness still tends to have no effect and even weaken the positive relationship between FDI inflows and corporate income tax revenues.

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Section: Introductionmentioning

confidence: 87%

Determinants Of Corporate Income Tax Revenue In Latin America

Listikarini,

Wijaya

2024

Educoretax

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“…Seperti menurut (Gaspar et al, 2015) bahwa reformasi fiskal seingkali diikuti dengan percepatan pertumbuhan. Hubungan antara pertumbuhan ekonomi dengan penerimaan pajak juga berlaku sebaliknya dimana banyak penelitian sebelumnya menunjukkan bahwa pertumbuhan ekonomi juga memiliki pengaruh yang positif terhadap penerimaan pajak secara keseluruhan maupun dari sisi pajak penghasilan (Imam Syairozi & Fatah, 2017;Inriama & Setyowati, 2020;Maryantika & Wijaya, 2022;Muttaqin & Halim, 2020).…”

Section: Pendahuluanunclassified

Determinan Penerimaan Pajak Penghasilan Badan: Studi Negara Amerika Latin

Listikarini

2024

jrap

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Latin America as a region with great natural resource potential, still has a narrow tax base due to problems of law enforcement, tax incentives and tariff reductions. The corporate income tax that significantly increases revenue in the Latin America/LAC in 2019 around 3.7 percent of GDP is interesting to study. Therefore, this research was conducted to examine the determinants of corporate income tax revenue in the Latin American. This study uses panel data on 12 countries in Latin America in 2008-2018. The statistical method used is a quantitative method with multiple linear regression. Based on testing, the panel-corrected standard error estimation model is the best model. The results show that all independent variables simultaneously affect tax revenue. The variables of economic growth, FDI inflows, land area, and trade openness partially have significant positive effect on corporate income tax revenues. Meanwhile, the tax attractiveness index variable has significant negative effect on corporate income tax revenue in Latin American. Based on the results of this study, it is necessary to review the international trade policies in the Latin American because trade openness still tends to have no effect and even weaken the positive relationship between FDI inflows and corporate income tax revenues.

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“…Hal ini menyebabkan besaran pertumbuhan ekonomi berbanding lurus dengan besaran basis pajak. Dengan demikian, peningkatan basis pajak akan diikuti oleh peningkatan penerimaan pajak (Maryantika & Wijaya, 2022).…”

Section: Pengaruh Pertumbuhan Ekonomi Terhadap Penerimaan Pajakunclassified

Liberalisasi Perdagangan, Penanaman Modal Asing, Dan Pengaruhnya Terhadap Penerimaan Pajak Pada Emerging Asia Dengan Moderasi Pertumbuhan Ekonomi

Dewi,

Wijaya

2023

Jurnalku

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Pajak merupakan salah satu sumber penerimaan negara terbesar yang menopang perekonomian bangsa. Penelitian ini bertujuan untuk menguji pengaruh liberalisasi perdagangan, FDI, dan moderasi pertumbuhan ekonomi terhadap penerimaan pajak pada 7 negara Emerging Asia meliputi Cina, Filipina, India, Indonesia, Malaysia, Thailand, dan Vietnam periode tahun 2002-2019. Menggunakan metode estimasi Fixed Effect Model (FEM) dengan modifikasi Ridge Regression, diperoleh simpulan bahwa liberalisasi perdagangan dan pertumbuhan ekonomi berpengaruh positif dan signifikan terhadap penerimaan pajak, sedangkan FDI tidak berpengaruh terhadap penerimaan pajak. Keberadaan moderasi pertumbuhan ekonomi memperlemah pengaruh liberalisasi perdagangan terhadap penerimaan pajak. Sebaliknya, moderasi pertumbuhan ekonomi memperkuat pengaruh FDI terhadap penerimaan pajak. Hasil penelitian merekomendasikan beberapa implikasi kebijakan yang berfokus dalam meningkatkan liberalisasi perdagangan dengan mendorong iklim usaha dan kompetisi yang sehat untuk meningkatkan transaksi internasional dan pertumbuhan ekonomi. Selain itu, meskipun FDI tidak berpengaruh terhadap penerimaan pajak namun kebijakan yang berkaitan perlu dikaji karena keberadaan FDI berpotensi menurunkan penerimaan perpajakan. Pemerintah dapat mempertimbangkan opsi pembatasan FDI secara bertahap untuk mengurangi insentif fiskal bagi investor asing dalam mengurangi penurunan penerimaan pajak akibat FDI.

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Determinants of tax revenue in Indonesia with economic growth as a mediation variable

Cited by 5 publications

References 18 publications

Determinants Of Corporate Income Tax Revenue In Latin America

Determinants Of Corporate Income Tax Revenue In Latin America

Determinan Penerimaan Pajak Penghasilan Badan: Studi Negara Amerika Latin

Liberalisasi Perdagangan, Penanaman Modal Asing, Dan Pengaruhnya Terhadap Penerimaan Pajak Pada Emerging Asia Dengan Moderasi Pertumbuhan Ekonomi

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