Article Per Year (5 Year)
p-Index From 2021 - 2026
7.133
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Multiparadigma Jurnal Pengabdian Magister Pendidikan IPA Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma Jurnal Ilmiah Tata Sejuta STIA Mataram Jurnal Gema Ngabdi Valid Jurnal Ilmiah Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas Sangkabira Educoretax Empiricism Journal East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Applied Sciences (FJAS) Prisma Sains: Jurnal Pengkajian Ilmu dan Pembelajaran Matematika dan IPA IKIP Mataram Jurnal Pepadu Innovative: Journal Of Social Science Research International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Economy and Finance Enthusiastic Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi Asian Journal of Management, Entrepreneurship and Social Science
Iman Waskito
Faculty Of Economy And Business, Mataram University. Jl. Majapahit No. 62, Mataram, 83126
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

Published : 55 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Empiricism Journal

 1 
Perbandingan Tarif Pajak dan Produk Domestik Bruto (PDB) Antar Negara Fikri, M. Ali; Rakhmawati, Intan; Prasidya, Tusta Citta Ihtisan Tri; Waskito, Iman
Empiricism Journal Vol. 6 No. 4: December 2025
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/370tys98

Abstract

Penelitian ini bertujuan untuk mengidentifikasi hubungan antara tarif pajak dan pertumbuhan ekonomi yang diukur dengan Produk Domestik Bruto (PDB) di 145 negara pada tahun 2024. Menggunakan analisis uji korelasi, hasil penelitian menunjukkan bahwa tidak ada hubungan signifikan antara tarif pajak, baik tarif pajak perusahaan maupun pajak pribadi dengan PDB. Koefisien korelasi antara PDB dan tarif pajak perusahaan adalah -0.03 dengan p-value 0.73, sedangkan antara PDB dan tarif pajak pribadi adalah -0.033 dengan p-value 0.696, yang menunjukkan bahwa perubahan tarif pajak tidak secara langsung mempengaruhi pertumbuhan ekonomi. Meskipun demikian, analisis perbedaan tarif pajak berdasarkan tingkat PDB negara menunjukkan bahwa negara dengan PDB tinggi cenderung memiliki tarif pajak penghasilan pribadi yang lebih tinggi (rata-rata 32%) dibandingkan dengan negara dengan PDB rendah (rata-rata 28%). Namun, tidak ditemukan perbedaan signifikan dalam tarif pajak perusahaan antara kedua kelompok negara, dengan nilai rata-rata pajak perusahaan di negara dengan PDB tinggi sebesar 24.5% dan di negara dengan PDB rendah sebesar 21.5%. Temuan ini mengindikasikan bahwa meskipun tarif pajak berperan dalam kebijakan fiskal suatu negara, faktor-faktor lain seperti kapasitas administrasi pajak dan kebijakan pengelolaan ekonomi yang lebih luas lebih dominan dalam mempengaruhi pertumbuhan ekonomi. Penelitian ini menyarankan pentingnya kebijakan pajak yang seimbang, yang mempertimbangkan pendanaan pemerintah tanpa menghambat insentif investasi dan produktivitas.. Comparison of Tax Rates and Gross Domestic Product (GDP) Across Countries Abstract This study aims to identify the relationship between tax rates and economic growth measured by Gross Domestic Product (GDP) in 145 countries in 2024. Using correlation analysis, the results show that there is no significant relationship between tax rates, both corporate tax and personal income tax and GDP. The correlation coefficient between GDP and corporate tax rate is -0.03 with a p-value of 0.73, while the correlation between GDP and personal income tax rate is -0.033 with a p-value of 0.696, indicating that changes in tax rates do not directly influence economic growth. However, the analysis of tax rate differences based on the GDP level of countries shows that countries with higher GDP tend to have higher personal income tax rates (an average of 32%) compared to countries with lower GDP (an average of 28%). Nevertheless, no significant difference was found in corporate tax rates between the two groups, with the average corporate tax rate in high GDP countries being 24.5% and in low GDP countries being 21.5%. These findings suggest that although tax rates play a role in a country's fiscal policy, other factors such as tax administration capacity and broader economic management policies are more dominant in influencing economic growth. This study recommends the importance of a balanced tax policy that considers government financing needs without hindering investment incentives and productivity.
Co-Authors . Rosidi Aditya Bayu Suryantara Al Garin Rahmanda Amanda Bellamy Anak Agung Gede Swadana Kumara Putra Anggita Julia Mahmud Ari, Utami Avista Dwi Augustine Ayuba Ayudia Sokarina Baiq Anggun Hilendri L Baiq Anggun Hilendri Lestari Baiq Rosyida Dwi Astuti Bambang Bambang Bambang Bambang Bambang Bambang Subroto Biana Adha Inapty Biana Adha Inapty, Biana Adha Bianca, Dila Bianca, Dilla BS, R. Sapto Hendri Cahyaningtyas, Susi Retna Deasusanti, I Gusti Ayu Ketut Berliana Deasusanti Diah Rosdiana Azwari Eni Indriani Eni Indriani Ermawati Ermawati Fatmayanti, Fatmayanti Fazadilla, Afizha Nurul Fikri , M. Ali Fikri, M Ali Fikri, M. Ali Fikri, Muhammad Ali Hilendri L., Baiq Anggun I Gde Andhika Putra Ihtisan T.P , Tusta Citta Jalaludin, Jalaludin Julianto, Meutia Sri Jumaidi, Lalu Takdir Lalu Takdir Jumaidi Lilik Handajani M. Ali Fikri M. Ali Fikri M. Ali Fikri Mahyudin Mahyudin Mia Fidela Micheel Desti Evangelista Pianto Mitayanti, Mitayanti Muhamad Yunus Muhammad Ali Fikri Muhammad Tandzillah Nirmala, Yeni Nungki Kartikasari Prasidya, Tusta Citta Ihtisan Tri R. Sapto Hendri Boedi Soesatyo Rahmat Hadiansyah Rakhmawati , Intan Rakhmawati, Intan Ramadhani, Rahmi Sri Risa Martia Aryanti Robith Hudaya Rosidi Rosidi Rr Sri Pancawati Saipul Arni Muhsyaf Sapto Hendri Sarah Wahyu Arsy Satarudin Septiana, Vira Sertiningsih Siti Atikah Suhaedi, Wirawan Tara, Nur aida Arifah Taufiqah Julia Wardani Tusta Citta Ihtisan Widyantari, Ida Ayu Made Dwi Wijaya, Gede Krisna Ananta Wijaya Yulia Kartika