eprintid: 69119
rev_number: 10
eprint_status: archive
userid: 12460
dir: disk0/00/06/91/19
datestamp: 2025-01-06 06:57:36
lastmod: 2025-01-06 06:57:36
status_changed: 2025-01-06 06:57:36
type: thesis
metadata_visibility: show
contact_email: muh.khabib@uin-suka.ac.id
creators_name: Muhammad Budi Utama, NIM.: 22208012047
title: DETERMINAN PENERIMAAN PAJAK DI NEGARA APEC DENGAN GOVERNMENT EFFECTIVENESS SEBAGAI VARIABEL MODERASI TAHUN 2008-2022
ispublished: pub
subjects: 336.2
divisions: ek_syarS-2
full_text_status: restricted
keywords: Penerimaan Pajak, Foreign Direct Investment, trade openness, Inflasi, GDP per kapita, Government Effectiveness
note: Pembimbing: Dr. Sunaryati, SE., M.SI
abstract: Developed and developing countries in history show that tax is an indispensable instrument for the government in improving the national economy. In addition to national income, taxes also have a role as a fiscal policy measure in order to achieve economic stability. This study aims to determine the effect of foreign direct investment, trade openness, inflation, and GDP per capita on tax revenue in APEC countries with government effectiveness as a moderating variable in 2008-2022. GLS (generalized least squares) and MRA (moderated regression analysis) analysis are used in this study to analyze the data that has been collected. The statistical test results show that the foreign direct investment variable has no effect, trade openness and GDP per capita show a positive effect, and inflation shows a negative effect on tax revenue. In addition, government effectiveness is able to moderate the relationship between trade openness and GDP per capita, but is unable to moderate the relationship between foreign direct investment and inflation on tax revenue.
date: 2024-11-28
date_type: published
pages: 180
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: masters
thesis_name: other
citation:   Muhammad Budi Utama, NIM.: 22208012047  (2024) DETERMINAN PENERIMAAN PAJAK DI NEGARA APEC DENGAN GOVERNMENT EFFECTIVENESS SEBAGAI VARIABEL MODERASI TAHUN 2008-2022.  Masters thesis, UIN SUNAN KALIJAGA YOGYAKARTA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/69119/1/22208012047_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/69119/2/22208012047_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf