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All Journal JURNAL DINAMIKA EKONOMI PEMBANGUNAN AGRIEKONOMIKA
Indramawan, Dendy
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance

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Does Corruption and MSMEs Affect The Corporate Income Tax (CIT) Rate in ASEAN Countries? Agustin, Esther Sri Astuti Soeryaningrum; Pujarama, Riza A.; Indramawan, Dendy; Komaria, Nur
Jurnal Dinamika Ekonomi Pembangunan Vol 6, No 3 (2023): DECEMBER
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jdep.6.3.181-194

Abstract

The corporate income tax rate is an important component of a country's tax revenue, especially in developing countries. Business entity taxes in ASEAN countries are different because they have different economic and political foundations. This study aims to determine the effect of the level of corruption, which is often an obstacle in business and the economy, and the number of MSMEs, which have a large proportion in the ASEAN economy. The sample used is of 10 ASEAN countries from 2011 to 2020. The method used is a panel model with random effects. The results show that corruption has a negative and significant effect on the level of corporate tax. The better the control of corruption in a country, the lower the level of corporate tax. Meanwhile, the number of MSMEs and GDP have no significant effect on the level of corporate tax. On the other hand, world oil prices have a positive and significant effect on corporate tax rates.
Palm oil farmers’ welfare: a geographical information system approach Suhartono, Suhartono; Rahayu, Heffi Christya; Hidayat, Hidayat; Indramawan, Dendy
Agriekonomika Vol 14, No 2: October 2025
Publisher : Department of Agribusiness, Faculty of Agriculture, Universitas Trunojoyo Madura, Indonesi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/agriekonomika.v14i2.28803

Abstract

This study analyzes the welfare paradox in Rokan Hulu Regency, where abundant natural resources coexist with low community welfare. Using the Lorenz curve and Gini index, spatial mapping was employed to create a socio-demographic map. Primary data were analyzed with the Slovin method and Gini index models. Results show high inequality, with Gini index values of 0.81 (income-based) and 0.84 (expenditure-based). To address this, the government can support oil palm farmers through policies on fertilizer subsidies, worker wage regulation, and standardized palm oil pricing, aiming to improve the economic conditions of the farming community.
Co-Authors Agustin, Esther Sri Astuti Soeryaningrum Hidayat Hidayat Komaria, Nur Pujarama, Riza A. Suhartono