Pengaruh Sektor Jasa Dan Pendapatan Per Kapita Terhadap Penerimaan Pajak Yang Dimoderasi Variabel Pengendalian Korupsi
DOI:
https://doi.org/10.54957/educoretax.v3i3.472Kata Kunci:
Control of Corruption, Income per Capita, Share of Services, Tax RevenueAbstrak
Pajak merupakan salah satu komponen yang penting dan berkontribusi besar dalam pendapatan pemerintah. Oleh karena itu, dirasa penting untuk memahami faktor-faktor yang memengaruhi penerimaan pajak. Penelitian ini dilakukan untuk mengetahui pengaruh kontribusi sektor jasa dan pendapatan per kapita terhadap penerimaan pajak dengan moderasi variabel tingkat pengendalian korupsi. Penelitian dilakukan terhadap negara-negara Eropa dan Asia Tengah. Data yang digunakan bersumber dari World Bank periode 2010-2019. Penelitian dilakukan dengan metode kuantitatif menggunakan regresi linier berganda. Jenis data yang digunakan merupakan kombinasi data cross section dan data panel. Dari proses pengujian model, didapatkan hasil bahwa model regresi random-effect dipilih sebagai model yang paling sesuai. Bersama-sama, variabel-variabel independen berpengaruh signifikan terhadap tingkat penerimaan pajak. Secara terpisah, kontribusi sektor jasa berpengaruh negatif signifikan. Namun setelah dimoderasi pengaruhnya menjadi positif signifikan. Pendapatan per kapita berpengaruh positif signifikan dan setelah dimoderasi tetap berpengaruh positif signifikan namun koefisien pengaruhnya mengalami pelemahan. Sementara itu, tingkat pengendalian korupsi secara parsial berpengaruh negatif signifikan. Disarankan agar pemerintah dan pihak-pihak terkait senantiasa melakukan upaya penguatan sektor jasa, peningkatan kesejahteraan serta pengendalian korupsi.
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