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All Journal ETIKONOMI EkBis: Jurnal Ekonomi dan Bisnis Abdi Masyarakat Jurnal Ilmu Ekonomi Business Management
Muhammad Budi Utama
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Social Sciences Other

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Journal : Business Management

 1 
Analysis of the Linkages between Foreign Investment, Trade, and Economic Structure on Tax Revenue in Asia Utama, Muhammad Budi; Harianto, Tedi
Business Management Vol 4, No 4 (2025): Business Management November
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i4.9767

Abstract

Tax revenue is the main source of funding in various countries, including countries in Asia. However, in the Asian context, there are still some serious problems related to tax revenue, such as tax ratio problems and tax evasion. This study identifies the determinants of tax revenue in Asia over the period 2008-2023. We use the Generalized Method of Moments (GMM) model to analyze the results and find that foreign investment inflows and per capita GDP increase are the main sources of tax revenue increase compared to agriculture, manufacturing, and trade. For this reason, the government is expected to review the tax policies that have been issued to achieve a balance in state tax revenue.
Exploring the Impact of Global Economic Factors on Corporate Income Tax: Evidence from OECD Countries Utama, Muhammad Budi; Kurniawan, Panji Rizki
Business Management Vol 5, No 1 (2026): Business Management Februari
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v5i1.10250

Abstract

Corporate income tax is a cornerstone of fiscal policy, with far-reaching implications for economic development and business operations. As governments seek to fund public expenditures and achieve socio-economic goals, the design and implementation of corporate tax regimes are at the center of government policy agendas. On the other hand, companies navigate tax considerations when making decisions in terms of investing, managing operations, and optimizing financial performance. This study aims to examine the factors that affect corporate tax revenue in OECD countries from 2006-2021 using a quantitative approach and the Generalized Method of Moments (GMM) method. As for the findings in this study, foreign direct investment has no effect on corporate tax revenue. Manufacturing value added and trade openness have a positive influence on corporate tax revenue.
Co-Authors Al farisi, Moh. Salman Amirullah, Malik Abd Karim Ashari, Nesha Rizky Atkiyan, Fahrul Hudatil Ghannili, Farawi Harianto, Tedi Iman, Moh Nurul Kurniawan, Panji Rizki Miftakhul Choiti Syahrir Syahrir W., Irwan Zulkarnaen, Deki