Pengaruh Agrikultur Dan Industri Terhadap Penerimaan Pajak Dengan Variabel Moderasi Pengendalian Korupsi Di Negara Berpenghasilan Menengah Wilayah Asia Pasifik

Hasbiul Hashfi; Suparna Wijaya

doi:10.54957/jurnalku.v3i3.474

Penulis

Hasbiul Hashfi Politeknik Keuangan Negara STAN
Suparna Wijaya Universitas Pembangunan Nasional Veteran Jakarta

DOI:

https://doi.org/10.54957/jurnalku.v3i3.474

Kata Kunci:

Corruption, Share of Agriculture, Share of Industry, Tax Revenue

Abstrak

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh rasio agrikultur dan industri terhadap rasio penerimaan pajak terhadap GDP di Negara Berpenghasilan Menengah di Wilayah Asia Pasifik dengan moderasi Indeks Penanganan Korupsi. Data bersumber dari World Bank Data periode 2002 - 2019. Metode statistik yang digunakan adalah metode kuantitatif dengan regresi linier berganda dengan data panel model efek random. Secara simultan, seluruh variabel berpengaruh terhadap Penerimaan Pajak. Secara parsial, agrikultur dan industri berpengaruh negatif terhadap penerimaan pajak sedangkan indeks korupsi berpengaruh positif terhadap penerimaan pajak. Berdasarkan hasil penelitian ini, diharapkan pemerintahan pada negara Asia Pasifik dapat meningkatkan regulasi mengenai pemajakan sektor agrikultur dan industri agar dapat menangkap potensi apabila terjadi peningkatan pada sektor tersebut.

Referensi

An Inquiry into the Nature and Causes of the Wealth of Nations - Econlib. (n.d.). Retrieved May 26, 2023, from https://www.econlib.org/library/Smith/smWN.html

Anastasiou, A., Kalligosfyris, C., & Kalamara, E. (2022). Determinants of Tax Revenue Performance in European Countries: A Panel Data Investigation. Https://Doi.Org/10.1080/01900692.2022.2111578. https://doi.org/10.1080/01900692.2022.2111578

Anh, L. H., & Thinh, T. Q. (2018). Factors impacting tax revenue of Southeast Asian Countries. Studies in Computational Intelligence, 760, 514–530. https://doi.org/10.1007/978-3-319-73150-6_41/FIGURES/6

Araki, S., & Nakabayashi, S. (2018). TAX AND DEVELOPMENT Challenges in Asia and the Pacific Edited by Satoru Araki and Shinichi Nakabayashi. ADBI Institute. www.adbi.org

Ayuba, A., Saad, N., & Ariffin, Z. Z. (2015). Does Perceived Corruption Moderate the Relationship Between Economic Factors and Tax Compliance? A Proposed Framework for Nigerian Small and Medium Enterprises. Mediterranean Journal of Social Sciences. https://doi.org/10.5901/MJSS.2016.V7N1P402

Basheer, M. F., Ahmad, A. A., & Hassan, S. G. (2019). Impact of economic and financial factors on tax revenue: Evidence from the middle east countries. Accounting, 5(2), 53–60. https://doi.org/10.5267/J.AC.2018.8.001

Besley, T., & Persson, T. (2014). Why Do Developing Countries Tax So Little? Journal of Economic Perspectives, 28(4), 99–120. https://doi.org/10.1257/JEP.28.4.99

Castañeda Rodríguez, V. M. (2018). Tax determinants revisited. An unbalanced data panel analysis. Journal of Applied Economics, 21(1), 1–24. https://doi.org/10.1080/15140326.2018.1526867

Castro, G. Á., & Camarillo, D. B. R. (2014). Determinants of tax revenue in OECD countries over the period 2001–2011. Contaduría y Administración, 59(3), 35–59. https://doi.org/10.1016/S0186-1042(14)71265-3

Cooray, A., Dzhumashev, R., & Schneider, F. (2017). How Does Corruption Affect Public Debt? An Empirical Analysis. World Development, 90, 115–127. https://doi.org/10.1016/J.WORLDDEV.2016.08.020

Damayanti, T. W., Prabowo, R., Sucahyo, U. S., & Supramano, S. (2020). The Relationship between Gender, Tax Burdens, Corruption Practices, and Tax Compliance. Journal of Southwest Jiaotong University, 55(3). https://doi.org/10.35741/ISSN.0258-2724.55.3.54

Dramane, A. (2022). TAX REVENUES EFFECTS OF CORRUPTION AND GOVERNANCE IN WAEMU COUNTRIES *. JOURNAL OF ECONOMIC DEVELOPMENT, 47(4), 143–154.

Gujarati, D. N., Burr Ridge, B., Dubuque, I., Madison, I., & New York San Francisco St Louis Bangkok Bogota Caracas Kuala Lumpur Lisbon London Madrid Mexico City Milan Montreal New Delhi Santiago Seoul Singapore Sydney Taipei Toronto, W. (2003). BASIC ECONOMETRICS FOURTH EDITION. www.mhhe.com

Hukum Pajak - Adrian Sutedi - Google Books. (n.d.). Retrieved May 26, 2023, from https://books.google.co.id/books?hl=en&lr=&id=ry9sEAAAQBAJ&oi=fnd&pg=PP1&dq=pajak+adalah&ots=PlumLlXtRY&sig=mK2nLRbNTKf4Pnn17N_wvPrhZxw&redir_esc=y#v=onepage&q=pajak%20adalah&f=false

Imam, P. A., & Jacobs, D. (2014). Effect of Corruption on Tax Revenues in the Middle East. Review of Middle East Economics and Finance, 10(1), 1–24. https://doi.org/10.1515/RMEEF-2014-0001

Iqbal, M. (2015). Dosen Perbanas Sarana tukar menukar informasi dan pemikiran dosen Regresi Data Panel (2) “Tahap Analisis.” Dosen Perbanas Sarana Tukar Menukar Informasi Dan Pemikiran Dosen. http://dosen.perbanasinstitute.ac.id

Minh Ha, N., Tan Minh, P., & Binh, Q. M. Q. (2022). The determinants of tax revenue: A study of Southeast Asia. Cogent Economics and Finance, 10(1). https://doi.org/10.1080/23322039.2022.2026660

Moyen Uddin, M. M. (2015). Causal Relationship between Agriculture, Industry and Services Sector for GDP Growth in Bangladesh: An Econometric Investigation. Journal of Poverty, Investment and Development, 8, 124–130. www.iiste.org

Neog, Y., & Gaur, A. K. (2021). Shadow economy, corruption, and tax performance: A study of BRICS. Journal of Public Affairs, 21(2), e2174. https://doi.org/10.1002/PA.2174

Satria, D. (2018). Modul panel data dengan menggunakan STATA.

Setia, M. S. (2016). Methodology series module 3: Cross-sectional studies. Indian Journal of Dermatology, 61(3), 261.

Tax - Tax revenue - OECD Data. (2023). https://data.oecd.org/tax/tax-revenue.htm

Yilmaz, K. (2013). Comparison of Quantitative and Qualitative Research Traditions: epistemological, theoretical, and methodological differences.