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All Journal JAKBS
Andini Silvia Putri Sudarsono
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Economics, Econometrics & Finance

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Pengaruh Pertumbuhan Ekonomi Terhadap Penerimaan Pajak Di Negara-Negera Asean (Periode 2013-2022) Dita Cahya Kamila; Andryana, Tiara Ayu; Lia Ningrum; Andini Silvia Putri Sudarsono; Nabilah Putri Syahirah
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 3 (2023): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jakbs.v1i3.144

Abstract

This research aims to determine the influence of economic growth on tax revenues in the countries that are part of ASEAN. This study is a quantitative research that utilizes secondary data obtained from the official websites of the World Bank and CEIC. The research employs correlation analysis to investigate whether economic growth has an impact on tax revenues in the sampled countries, namely Indonesia, Malaysia, Singapore, the Philippines, Vietnam, and Cambodia. The results of the data analysis in this study prove that economic growth does not have an influence on tax revenues in Indonesia, Malaysia, Singapore, the Philippines, Vietnam, and Cambodia.
Pengaruh Inflasi Dan Pertumbuhan Ekonomi Terhadap Penerimaan Pajak Di Indonesia Lely Suryani; Andini Silvia Putri Sudarsono
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to obtain evidence regarding the impact of inflation and economic growth on tax revenue. The study employs an associative quantitative research method using secondary data obtained from the official website of the Central Statistics Agency (BPS) for each province during the period 2018-2022. Purposive sampling method is used with criteria tailored to the research needs. The study includes samples from 14 provinces with 5 years of research so that the total of 70 observations. Hypothesis testing is conducted using Eviews 10. Data analysis results indicate that inflation and economic growth simultaneously influence tax revenue, however partially, it was found that inflation affects tax revenue, while economic growth does not
Co-Authors Andryana, Tiara Ayu Dita Cahya Kamila lely Suryani Lia Ningrum Nabilah Putri Syahirah