PENGARUH TAX RATE, INFLATION RATE DAN ECONOMIC GROWTH TERHADAP PENERIMAAN PAJAK PADA ASEAN-5
Abstract
Abstract
This research aims to determine the effect of tax rate, inflation rate, and economic growth on tax revenue of Association of Southeast Asian Nations abbreviated ASEAN-5 (Five). The method of research analysis used is descriptive analysis method with a quantitative approach. The population of this research is 11 countries in ASEAN. Sampling used purposive sampling method, and the sample used was the 5 countries of ASEAN. The data used are secondary data collected from official website World Bank is http://data.worldbank.org from 2012-2021. The analytical method used is panel data regression analysis with Eviews 12 tools. The results of the research show that economic growth have effect on tax revenue of ASEAN-5. While tax rates and inflation rate have no effect on tax revenue of ASEAN-5. But, simultaneously tax rate, inflation rate, and economic growth have effect on tax revenue of ASEAN-5.
Keywords: Economic Growth; Inflation Rate; Tax Rate; Tax RevenueReferences
Anggraini, D. P. (2022, December). Pengaruh Jumlah Wajib Pajak dan Inflasi Terhadap Penerimaan Pajak Penghasilan di Indonesia. Journal of Management and Economics Research, 11−19.
Azwar, & Mulyawan, A. W. (2017). ANALISIS UNDERGROUND ECONOMY INDONESIA. Jurnal Info Artha, 60-78.
Damayanti, O., Suhandak, & Pamungkas, M. G. (2016). PENGARUH TINGKAT INFLASI, ECONOMIC GROWTH, DAN TARIF PAJAK TERHADAP PENERIMAAN PAJAK DI NEGARA-NEGARA ASIA (Studi pada World Bank Periode 2005-2014). Jurnal Perpajakan (JEJAK).
Inriana. M., & Setyowati, M.S. (2020). Pengaruh pertumbuhan ekonomi, foreign direct investment dan tax rate terhadap penerimaan pph badan negara ASEAN. Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik, 5(4), 325-342.
Khodijah, S., Barli, H., & Irawati, W. (2021). PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, KUALITAS LAYANAN FISKUS, TARIF PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI. Jurnal Akuntansi Berkelanjutan Indonesia.
Likuayang, A. A., & Matindas, E. C. (2021, Februari). MACROECONOMIC COMPARISON IN THE ASEAN REGION DURING 2015-2018. Klabat Journal of Management, Vol.2.
Mas'udin. (2017). DINAMIKA PERUBAHAN EKONOMI MAKRO DAN DAMPAKNYA TERHADAP PERTUMBUHAN PENERIMAAN PAJAK PENGHASILAN NON MIGAS. Jurnal Pajak Indonesia, Vol.1, No.1, 23-37.
Masyitah, E. (2019, July). FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PPN DAN PPnBM. Accumulated Journal, Vol. 1 No. 2.
Nadia, P., & Kartika, R. (2020, Juli). Pengaruh Inflasi, Penagihan Pajak dan Penyuluhan Pajak terhadap Penerimaan Pajak Penghasilan. Jurnal Ilmiah Universitas Batanghari Jambi, 497-502. doi:10.33087/jiubj.v20i2.928
Phuong, L. N., Phuong, N. N., & Thu, H. D. (2022). DETERMINANTS OF TAX REVENUE: A COMPARISON BETWEEN ASEAN-7 PLUS CHINA AND 8- EUROPEAN COUNTRIES. International Journal of Business and Society, Vol. 23 No. 1, 244-259.
Poddala, A. S., Uppun, P., & Hamrullah. (2023). Analysis of the determinants of tax revenue in 5 ASEAN countries. Jurnal Akuntansi dan Keuangan, Volume. 20(Issue 2), 185-194.
Puspasari, I. D., & Gazali, M. (2022, Oktober). PENGARUH KETERBUKAAN PERDAGANGAN, PENANAMAN MODAL ASING, PERTUMBUHAN EKONOMI, DAN INFLASI TERHADAP PENERIMAAN PAJAK DI INDONESIA TAHUN 1990-2021. Jurnal Ekonomi Trisakti, Vol. 2 No. 2, 405-418. doi:http://dx.doi.org/10.25105/jet.v2i2.14535
Richard, & Toly, A. A. (2013). ANALISA KORELASI INFLASI, ECONOMIC GROWTH, ECONOMIC STRUCTURE, DAN TAX RATE TERHADAP TAX REVENUE DI NEGARA-NEGARA ASEAN. TAX & ACCOUNTING REVIEW, VOL. 3, NO.2,.
Sapridawati, Y., Indrawati, N., Sofyan, A., & Zirman. (2021). PENGARUH INFLASI DAN NILAI TUKAR RUPIAH TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI. Vol. 2, No. 1, 1-21. Retrieved from http://ejournal.uin-suska.ac.id
Syadullah, M., & Wibowo, T. (2015, June). Governance and Tax Revenue in Asean Countries. Journal of Social and Development Sciences, 6, 76-88.
Wahyuningsih, E.W. & Setyowati, M.S. (2019). Effect of Macroeconomic Variables and Tax Rates on Asean Countries Tax Ratios. Jurnal Administrasi Publik (Public Administration Journal). 10(1): 45-52
Wibowo, D. (n.d.). PENGARUH PENDAPATAN PER KAPITA, ECONOMIC GROWTH RATE, ECONOMIC STRUCTURE, DAN TAX RATE TERHADAP TAX RATIO PADA NEGARA-NEGARA OECD DAN INDONESIA. Jurnal Akuntansi Universitas Jember, 45 - 61.
Wulandari, R., Syafrizal, & Mubarok, A. (2020). Empirical Test of Tax Ratio: (Empirical Studies in ASEAN 2011-2017). JURNAL RISET AKUNTANSI DAN KEUANGAN, 455-464.
Yusnika, F., & Widyaningsih, A. (2019). Factors that Influence Tax Revenue and Government Expenditure in the Asia Pacific Region. Advances in Economics, Business and Management Research, volume 65.
Zifi, M. P., & Arfan, T. (2021). Pengaruh Harga Emas terhadap Indeks Harga Saham Gabungan dengan Inflasi Sebagai Variabel Moderating. Jurnal Akuntansi Berkelanjutan Indonesia.
