Pengaruh Sektor Agrikultur Dan Nilai Kurs Terhadap Penerimaan Pajak Dengan Variabel Moderasi Pengendalian Korupsi Di Negara BRICS

Michael Kusuma; Suparna Wijaya

doi:10.54957/jurnalku.v3i3.475

Penulis

Michael Kusuma Politeknik Keuangan Negara STAN
Suparna Wijaya Universitas Pembangunan Nasional Veteran Jakarta

DOI:

https://doi.org/10.54957/jurnalku.v3i3.475

Kata Kunci:

BRICS, Control of Corruption, Exchange Rate, Share of Agriculture, Tax Revenue

Abstrak

Penelitian ini bertujuan untuk meneliti pengaruh sektor agrikultur dan nilai kurs terhadap penerimaan pajak di negara BRICS (Brazil, Rusia, India, Cina dan Afrika Selatan). Adapun variabel yang digunakan adalah nilai kontribusi sektor agrikultur, nilai kurs, indeks pengendalian korupsi dan rasio penerimaan pajak. Data bersumber dari World Bank Data periode 2011 - 2019. Metode statistik yang digunakan adalah metode kuantitatif dengan regresi linier berganda dengan data panel. Berdasarkan pengujian model panel, Random Effect Model merupakan model yang terbaik untuk digunakan. Secara simultan, seluruh variabel berpengaruh terhadap rasio penerimaan pajak. Secara parsial, agrikultur berpengaruh signifikan negatif terhadap penerimaan pajak sedangkan nilai tukar dan indeks pengendalian korupsi berpengaruh signifikan positif terhadap rasio penerimaan pajak. Hasil dari penelitian ini diharapkan dapat memberikan wawasan kepada negara BRICS untuk dapat mengambil kebijakan dalam mengoptimalisasi penerimaan pajak melalui sektor agrikultur, nilai kurs dan pengendalian korupsi.

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