Pengaruh Pertumbuhan Ekonomi, Foreign Direct Investment dan Tax Rate Terhadap Penerimaan PPh Badan Negara ASEAN

Inriama, Merry; Setyowati, Milla Sepliana

doi:10.33105/itrev.v5i4.240

Cited by 3 publications

(6 citation statements)

References 2 publications

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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

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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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Section: Pendahuluanunclassified

“…Ini juga konsisten dengan teori pertumbuhan ekonomi dimana ketika PDB meningkat, produksi dan kegiatan usaha perusahaan juga akan tumbuh. Hal ini menyebabkan adanya peningkatan pendapatan usaha dan laba yang berpengaruh pada peningkatan penerimaan pajak penghasilan badan (Inriama & Setyowati, 2020).…”

Section: Metode Penelitianunclassified

Determinan Penerimaan Pajak Penghasilan Badan: Studi Negara Amerika Latin

Listikarini

2024

jrap

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“…Thus, economic growth in this study is the number of changes in the value-added goods and services at the provincial level. The use of GDP and GRDP as a measure of economic growth is also used in the research of Dandan (2011), Muibi and Sinbo (2013), Mispiyanti and Kristanti (2018), Inriama and Setyowati (2020), and .…”

Section: Research Variables and Operational Definitionsmentioning

confidence: 99%

“…2, 2022, pp. 450-465 458 Journal homepage: https://jurnal.iicet.org/index.php/jppi tiny without changing the proportion (Inriama & Setyowati, 2020). The three models used in the study are formulated as follows.…”

Section: Analysis Techniques and Research Modelsmentioning

confidence: 99%

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

Maryantika

Wijaya

2022

JPPI

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Tax revenue has an important role as the main source of state revenue. However, for several years, the realization of tax revenues has not been able to reach the target and the level of the tax ratio is still not ideal. This shows that tax revenue needs to be increased so that the factors that can affect tax revenue need to be analyzed. This study aims to examine the effect of corruption, government spending, and human development on tax revenues and the effect of economic growth in mediating these effects. The analysis was conducted on 10 provinces during 2010 to 2019 was selected using a purposive sampling technique and 100 observations were obtained. Multiple linear regression was used as a method to analyze the hypothesis. The results showed that (1) government spending, human development and economic growth had a positive effect on tax revenue, while corruption had no effect on tax revenue; (2) government spending and human development have a positive effect on economic growth, while corruption has no effect on economic growth; (3) economic growth mediates the effect of government spending and human development on tax revenues; (4) economic growth does not mediate the effect of corruption on tax revenues.

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Pengaruh Sektor Agrikultur Dan Investasi Asing Langsung Terhadap Penerimaan Pajak Dengan Dimoderasi Kualitas Peraturan

Pascal,

Wijaya

2023

JOLAS

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This study aims to analyze the effect of the agricultural sector and FDI on tax revenues in N-11 countries. Apart from that, the moderating variable of regulatory quality is also added. Data was obtained from World Development Indicators, World Bank and analyzed using panel data regression. The dependent variable in this study is tax revenue, while the independent variables include the agricultural sector, FDI, the agricultural sector which is moderated by the regulatory quality, FDI which is moderated by the regulatory quality, and regulatory quality. The results of the study show that all independent variables have a simultaneous effect on tax revenues. However, if you look at it partially, then FDI, the agricultural sector which is moderated by the regulatory quality and regulatory quality positively affects tax revenues. FDI which is moderated by the regulatory quality shows a negative effect on tax revenues. Meanwhile, agricultural variables do not show a significant effect on tax revenues. The recommendation from this study is that governments in N-11 countries focus on compiling good regulations in other sectors, such as agriculture because it is proven to increase tax revenues. In addition, the government also needs to encourage foreign investment in N-11 countries because based on the test results it will increase tax revenues.

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Pengaruh Pertumbuhan Ekonomi, Foreign Direct Investment dan Tax Rate Terhadap Penerimaan PPh Badan Negara ASEAN

Cited by 3 publications

References 2 publications

Determinan Penerimaan Pajak Penghasilan Badan: Studi Negara Amerika Latin

Determinan Penerimaan Pajak Penghasilan Badan: Studi Negara Amerika Latin

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

Pengaruh Sektor Agrikultur Dan Investasi Asing Langsung Terhadap Penerimaan Pajak Dengan Dimoderasi Kualitas Peraturan

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