Peran Sektor Agrikultur Dan Jasa Pada Penerimaan Pajak Di Asia Timur Dan Pasifik Dengan FDI Sebagai Variabel Moderasi

Bima Satria Anugerah; Suparna Wijaya

doi:10.54957/akuntansiku.v2i3.469

Authors

Bima Satria Anugerah Politeknik Keuangan Negara STAN
Suparna Wijaya Universitas Pembangunan Nasional Veteran Jakarta

DOI:

https://doi.org/10.54957/akuntansiku.v2i3.469

Keywords:

FDI, Share of Industry, Share of Services, Tax Revenue

Abstract

Berdasarkan teori transfomasi struktural pergeseran sektor tradisional ke sektor modern akan mendorong pertumbuhan ekonomi, dan dengan asumsi tax buoyancy pertumbuhan ekonomi suatu negara akan diikuti oleh pertumbuhan penerimaan pajak. Dengan menggunakan data panel di 8 Negara middle-income economy di Asia-Pasifik, penelitian ini bermaksud mencari pengaruh kontribusi sektor agrikultur pada PDB dan kontribusi sektor jasa pada PDB terhadap penerimaan pajak dengan Foreign Direct Investment (FDI) sebagai variabel moderasi. Hasil dari pengujian regresi menunjukkan bahwa presentase sektor agrikultur pada PDB dan presentase sektor jasa terhadap PDB memiliki pengaruh negatif terhadap penerimaan pajak, namun kedua variabel tersebut menjadi tidak berpengaruh ketika dilakukan moderasi oleh variabel FDI, variabel FDI sendiri ketika diuji sebagai variabel independen juga tidak memiliki pengaruh terhadap penerimaan pajak. Penelitian ini diharapkan dapat membantu para pemangku kepentingan untuk merumuskan suatu kebijakan yang dapat mengoptimalkan peran berbagai sektor pada perekonomian guna menunjang pertumbuhan ekonomi dan penerimaan perpajakan, karena penelitian ini mengambil objek penelitian di kawasan yang berdekatan dan memiliki kemiripan dengan Indonesia.

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