DETERMINAN PENERIMAAN PAJAK DI NEGARA APEC DENGAN GOVERNMENT EFFECTIVENESS SEBAGAI VARIABEL MODERASI TAHUN 2008-2022

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.

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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.

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