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All Journal International Journal of Business and Applied Economics (IJBAE) Academia Open
Tri Joko Prasetyo
Faculty of Economics and Business, Universitas Lampung
Decision Sciences, Operations Research & Management Medicine & Pharmacology Public Health

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The Influence of Governance, Economic Growth, and Foreign Direct Investment on Tax Ratios in Southeast Asian Countries Yuliani Rahayu; Einde Evana; Tri Joko Prasetyo
International Journal of Business and Applied Economics Vol. 2 No. 6 (2023): November 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i6.7033

Abstract

This research aims to examine the influence of Government Effectiveness, Regulatory Quality, Control of Corruption, Economic Growth, and Foreign Direct Investment on Tax Ratios in Southeast Asian Countries. The population in this study was all ASEAN countries, totaling 11 countries. The research sample was taken using a technique of non-probability sampling. The method used is the panel data technique which is a combination of time series and cross section data. The cross-section data in this research is ASEAN country data with a time series for the period 2010 to 2022 from the World Bank. The analysis technique used is the classical assumption test, chow test, Hausman test, and test Lagrange multiplier. The research results show that government effectiveness, control of corruption, economic growth, and foreign direct investment influence the tax ratio. Meanwhile, regulatory quality does not have a significant effect on the tax ratio.
Power Relations, Investment Prospects, and Social Responsibility in Corporate Tax Avoidance Practices of Energy Companies in Indonesia 2020-2024: Relasi Kekuasaan, Prospek Investasi, dan Tanggung Jawab Sosial dalam Praktik Penghindaran Pajak Perusahaan Energi di Indonesia 2020-2024 Famela Gadis; Tri Joko Prasetyo; Retno Yuni Nur Susilowati
Academia Open Vol. 11 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.11.2026.13075

Abstract

General Background: Corporate tax avoidance remains a critical issue when tax revenue contributions are considered suboptimal, particularly in sectors characterized by volatility. Specific Background: In Indonesia’s energy sector, recurring concerns about tax planning practices have motivated renewed empirical attention to governance- and disclosure-related determinants. Knowledge Gap: Prior studies report inconsistent conclusions regarding the relationship between politically affiliated corporate structures, investment opportunity conditions, and corporate social responsibility disclosure in relation to tax avoidance. Aims: This study examines these relationships in energy sector companies listed on the Indonesia Stock Exchange over 2020–2024 using panel data from annual and sustainability reports and estimation with a Random Effect Model in EViews. Results: Based on 41 firms (164 firm-year observations), political connections are statistically non-significant, while investment opportunities (market-to-book value) and corporate social responsibility disclosure (GRI-based index) are each negatively and significantly associated with tax avoidance as measured by the gap between the corporate income tax rate and GAAP effective tax rate; the adjusted R-squared is 0.0481. Novelty: The study consolidates political affiliation, investment opportunity conditions, and GRI-based CSR disclosure within a single energy-sector panel for Indonesia during 2020–2024. Implications: The findings suggest that stronger market-oriented growth prospects and higher CSR disclosure coincide with lower levels of tax avoidance indicators in listed energy firms, while political affiliation presence alone does not provide a statistically reliable explanation within the tested model. Highlights: Board-level political affiliation shows non-significance in the panel regression results. Higher market-to-book value corresponds to a smaller statutory-rate versus GAAP-ETR gap. Greater GRI-based sustainability disclosure corresponds to a smaller statutory-rate versus GAAP-ETR gap Keywords: Revenue, Energy, Avoidance
Co-Authors Einde Evana Famela Gadis Retno Yuni Nur Susilowati Yuliani Rahayu