Liberalisasi Perdagangan, Penanaman Modal Asing, Dan Pengaruhnya Terhadap Penerimaan Pajak Pada Emerging Asia Dengan Moderasi Pertumbuhan Ekonomi
DOI:
https://doi.org/10.54957/jurnalku.v3i2.467Kata Kunci:
Economic growth, Emerging Asia, FDI, Tax revenue, Trade opennessAbstrak
Pajak merupakan salah satu sumber penerimaan negara terbesar yang menopang perekonomian bangsa. Penelitian ini bertujuan untuk menguji pengaruh liberalisasi perdagangan, FDI, dan moderasi pertumbuhan ekonomi terhadap penerimaan pajak pada 7 negara Emerging Asia meliputi Cina, Filipina, India, Indonesia, Malaysia, Thailand, dan Vietnam periode tahun 2002-2019. Menggunakan metode estimasi Fixed Effect Model (FEM) dengan modifikasi Ridge Regression, diperoleh simpulan bahwa liberalisasi perdagangan dan pertumbuhan ekonomi berpengaruh positif dan signifikan terhadap penerimaan pajak, sedangkan FDI tidak berpengaruh terhadap penerimaan pajak. Keberadaan moderasi pertumbuhan ekonomi memperlemah pengaruh liberalisasi perdagangan terhadap penerimaan pajak. Sebaliknya, moderasi pertumbuhan ekonomi memperkuat pengaruh FDI terhadap penerimaan pajak. Hasil penelitian merekomendasikan beberapa implikasi kebijakan yang berfokus dalam meningkatkan liberalisasi perdagangan dengan mendorong iklim usaha dan kompetisi yang sehat untuk meningkatkan transaksi internasional dan pertumbuhan ekonomi. Selain itu, meskipun FDI tidak berpengaruh terhadap penerimaan pajak namun kebijakan yang berkaitan perlu dikaji karena keberadaan FDI berpotensi menurunkan penerimaan perpajakan. Pemerintah dapat mempertimbangkan opsi pembatasan FDI secara bertahap untuk mengurangi insentif fiskal bagi investor asing dalam mengurangi penurunan penerimaan pajak akibat FDI.
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