PENGARUH PENDAPATAN PER KAPITA, KONTRIBUSI SEKTOR INDUSTRI, TINGKAT INFLASI, DAN TINGKAT KETERBUKAAN EKONOMI TERHADAP PENERIMAAN PAJAK DI TUJUH NEGARA ASEAN (INDONESIA, MALAYSIA, THAILAND, SINGAPURA, FILIPINA, KAMBOJA, DAN LAOS)
Daftar Isi:
- ABSTRACT GUSTOFAN MAHMUD. The average of tax ratio in ASEAN only reach 14,12% in 2015, make it much lower than tax ration in lower middle income countries that reach 17,22% in the same period. In ASEAN tax revenue become a main source of total governments revenue, with the contribution more than 60% in 2010-2015. It indicates that tax revenue is very important to funding governance activities in ASEAN. The aim of this study is to know the effect of the determinants that can affects tax revenue, such as per capita income, industrial share, inflation rate, and trade openness. The data that use in this study is panel data for seven ASEAN countries during 2009-2015. Multiple regression analysis used to know the impact of that factors on tax revenue. With fixed effects model the result of this study show that partially per capita income and industrial share have positive and significant impact on tax revenue. On the other hand, inflation rate has negative and significant impact on tax revenue. Simultaneously trade openness, per capita income, and industrial share have positive and significant impact on tax revenue. On the other hand, inflation rate has negative and significant effect on tax revenue. Key Words: Tax Revenue, Per Capita Income, Industrial Share, Inflation Rate, and Trade Openness.