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All Journal BALANCE Jurnal Akuntansi dan Bisnis Sricommerce: Journal of Sriwijaya Community Services Journal of International Conference Proceedings Jurnal Ilmiah Ilmu Terapan Universitas Jambi Jurnal Informatika Ekonomi Bisnis
Susetyo, Didik
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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GOVERNANCE QUALITY, ECONOMIC SUSTAINABILITY, AND TAX REVENUE: A MODERATION ANALYSIS Kalsum, Umi; Susetyo, Didik; Saftiana, Yulia; Fuadah, Luk Luk
Jurnal Ilmiah Ilmu Terapan Universitas Jambi Vol. 10 No. 2 (2026): Volume 10, Nomor 2, April 2026
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jiituj.v10i2.54193

Abstract

This study examines the effect of governance quality on tax revenue and investigates the moderating role of economic sustainability. Grounded in the Quality of Governance (QoG) framework, Agency Theory, and Sustainable Growth Theory, this research explains how institutional quality influences fiscal capacity and how economic sustainability conditions this relationship. The study employs an explanatory quantitative design using an unbalanced panel dataset of seven ASEAN countries over the period 1996–2023, comprising 196 observations selected through purposive sampling based on data availability and consistency. Secondary data are obtained from the World Bank’s Worldwide Governance Indicators (WGI), World Development Indicators (WDI), and the International Country Risk Guide (ICRG). The analysis is conducted using panel data regression and Moderated Regression Analysis (MRA) with robust standard errors to address heteroskedasticity and autocorrelation. The results show that government effectiveness, regulatory quality, rule of law, and voice and accountability have positive and significant effects on tax revenue, while control of corruption and political stability exhibit negative short-term effects. Furthermore, economic sustainability strengthens the positive relationship between governance quality and tax revenue while weakening the effects of certain governance dimensions. These findings indicate that governance reforms alone are insufficient without supportive and sustainable economic conditions. This study contributes by integrating governance quality and economic sustainability into a unified framework and provides policy implications for developing countries in designing integrated strategies to enhance tax revenue performance.
Co-Authors ABDUL BASHIR, ABDUL Ahmad MAULANA Aini, Binar Tyas Alkautsar, Muhammad Anna Yulianita Astria, Andi Nurul Ayunisa, Nirfa Bambang Bemby soebyakto, Bambang Bemby Bernadette Robiani Deassy Apriani Dian Utari Fuadah, Luk Luk Gunawan, M.A. Andrew Hamira, Hamira HASNI YUSRIANTI Hidayat, Ariodillah Marissa, Feny Muhyiddin, Nurlina T Rika Henda Safitri, Rika Henda Saputri, Nyimas Dewi Murnila Syamsurijal Syamsurijal, Syamsurijal Tertiarto Wahyudi Thamrin, Kemas Muhammad Husni Umi Kalsum Yasir, Hamdan YULIA SAFTIANA, YULIA Yusnaini ., Yusnaini