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All Journal Jurnal Ilmiah ESAI Optimum: Jurnal Ekonomi dan Pembangunan
Benny Setiawan
Politeknik Keuangan Negara STAN
Economics, Econometrics & Finance

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Pengaruh Good Corporate Governance dan Pengungkapan Corporate Social Responsibility terhadap Penerimaan Pajak Wahyu Wulandari; Benny Setiawan
Jurnal Ilmiah ESAI Vol 16 No 1 (2022)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v16i1.2410

Abstract

The purpose of this study was to determine the relationship between Good Corporate Governance and Corporate Social Responsibility on tax revenue. In this study, three control variables were used, namely firm size, profitability, and leverage. The data used in this study were the financial statements of companies listed in Indonesia Stock Exchange (BEI) in the period of 2015 to 2019, which were 53 companies or equivalent to 265 observational data. The results of this study indicate that: (1) the proportion of independent commissioner board as a proxy for GCG has no significant effect on tax revenue; (2) managerial ownership as a proxy for GCG has no significant effect on tax revenue; and (3) CSR disclosure has a significant effect on tax revenue.
The Effects of Digitalization and GDP Per-Capita Growth on Tax Revenue in ASEAN Countries Annisa Sekar Irsa Fajrina; Benny Setiawan
Optimum: Jurnal Ekonomi dan Pembangunan Vol. 13 No. 1 (2023)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/optimum.v13i1.5780

Abstract

ASEAN’s digital economy is soaring up every year and bring potential additional tax revenue. In many countries, tax revenues dominate total state revenue but six out of ten ASEAN member countries couldn’t optimize its tax revenue hence causing a social inequality and poverty This study aims to analyze the effects of digitalization indicated in internet penetration level and Gross Domestic Product per capita growth on tax revenue in ASEAN countries. Samples consists of 6 countries in ASEAN: Indonesia, Malaysia, Singapore, Cambodia, Phillipines, and Thailand; with dataset of 15 years observation from 2005 to 2019. By using data panel multiple regression analysis in Fixed Effect Model, the results indicate that: (1)digitalization has significant and positive influence on tax revenue, (2) GDP per capita growth has significant and negative influence on tax revenue, and (3) simultaneously digitalization and GDP per capita growth have significant influence on tax revenue.
Co-Authors Annisa Sekar Irsa Fajrina Wahyu Wulandari