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All Journal Educoretax Journal of Law, Administration, and Social Science
Sinarta Putra P. Surbakti
Politeknik Keuangan Negara STAN
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Foreign Direct Investment Dan Urbanisasi Terhadap Penerimaan Pajak Dengan Moderasi Pengendalian Korupsi Pada Negara ASEAN Sinarta Putra P. Surbakti; Suparna Wijaya
Journal of Law, Administration, and Social Science Vol 3 No 2 (2023)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v3i2.477

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Foreign Direct Investment (FDI), Penduduk Urban, dan Pengendalian Korupsi terhadap Penerimaan Pajak. Penelitian ini juga bertujuan untuk melihat pengaruh moderasi Pengendalian Korupsi terhadap hubungan Foreign Direct Investment (FDI) dan Urbanisasi terhadap Penerimaan Pajak. Penelitian dilakukan menggunakan regresi data panel dengan model Panel-Corrected Standard Errors (PCSE) pada 8 negara ASEAN periode 2002-2019. Hasil penelitian menunjukkan bahwa seluruh variabel secara simultan berpengaruh kepada penerimaan pajak. Secara parsial, Foreign Direct Investment (FDI) dan Pengendalian Korupsi berpengaruh positif terhadap penerimaan pajak. Sedangkan Penduduk Urban berpengaruh negatif terhadap penerimaan pajak. Hasil moderasi Pengendalian Korupsi memperlemah pengaruh Foreign Direct Investment (FDI) terhadap penerimaan pajak dan memperkuat pengaruh negatif Urbanisasi terhadap penerimaan pajak. Dampak negatif Pengendalian Korupsi terhadap hubungan Foreign Direct Investment (FDI)dan Penduduk Urban tidak lepas dari Pengendalian Korupsi yang masih rendah di kebanyakan negara ASEAN. Berdasarkan penelitian ini, negara-negara ASEAN dapat membuat kebijakan yang dapat menarik masuknya Foreign Direct Investment (FDI), mengurangi dampak negatif Urbanisasi, dan mendorong pemberantasan korupsi melalui Pengendalian Korupsi yang baik.
Determinants Of The VAT Gap In The European Union: An Empirical Evidence with Corruption Control As A Moderating Variable Suparna Wijaya; Sinarta Putra P. Surbakti
Educoretax Vol 4 No 1 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i1.716

Abstract

The aim of this study was to determine the effect of Shadow Economy, Economic Growth, Trade Openness, and Corruption Control on VAT Gap. Additionally, this study aims to examine the moderating effect of Corruption Control on the relationship between independent variables and the dependent variable. The study was conducted using panel data regression with Panel-Corrected Standard Errors (PCSE) model in 25 European Union countries for the 2003-2020 period. The research findings indicate that all independent variables simultaneously have a significant impact on VAT Gap. Partially, Shadow Economy has a positive effect on VAT Gap, while Economic Growth has a negative effect on VAT Gap. However, Trade Openness and Corruption Control do not significantly affect VAT Gap. Corruption Control only moderates the relationship between Shadow Economy and VAT Gap negatively. This suggests that effective corruption control measures in EU countries can reduce the negative impact of Shadow Economy on VAT revenue. Based on this research, policymakers are expected to implement comprehensive monitoring and auditing practices, simplify business regulations, and enhance education and support to mitigate the potential loss of value-added tax (VAT).
Co-Authors Suparna Wijaya