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All Journal Educoretax Jurnalku
Wahyuni, Desak Ari Gita
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Government Effectiveness Moderation On The Effect Of Per Capita Income And Exchange Rate On Goods And Services Tax Revenue In East Asia And Pacific Wahyuni, Desak Ari Gita; Wijaya, Suparna
Educoretax Vol 4 No 2 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i2.729

Abstract

Taxes have been known as the main source of revenue in every country. Tax on Goods and Services is a clear example of how tax revenue can contribute as a source of government revenue. This type of tax has been implemented in more than 143 countries in the world under the name Goods and Services Tax (GST) or Value Added Tax (VAT), including developed and developing countries which are members of the East Asia and Pacific region. Over the past few years, the issue of GST has become a hot topic of discussion as an approach in fiscal policy to reduce the budget deficit. New challenges and risks arose in line with the efforts of policy makers to maintain and accelerate economic growth in the East Asia and Pacific region. Deglobalization, population aging, and climate change overshadow the prospects for economic growth in this region, which has initially developed rapidly through trade. This research contributes to presenting the results of empirical literature regarding the determinants of tax revenue on goods and services in 12 countries that are members of the East Asia and Pacific region during the 2010-2019 period. Through a quantitative approach and panel data regression analysis method, the results show that the dependent variable GST can be explained by the independent variables consisting of Per Capita Income (PCI) and Exchange Rate (EXCH) of 56.42%. Per Capita Income, Exchange Rate has a positive and significant effect on Goods and Services Tax revenue. Meanwhile, moderation by the Government Effectiveness variable weakens the influence of the two independent variables so that the PCI and EXCH coefficient values become negative. This study also uses the variable Service Sector Contribution to GDP (SERV) as a control variable.
Moderation Of Religiosity On The Determinants Of Individual Non-Employee Taxpayers' Perceptions Of Tax Avoidance Ethics Wahyuni, Desak Ari Gita; Marfiana, Andri
Educoretax Vol 4 No 5 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i5.834

Abstract

This research aims to determine whether the religiosity variable can moderate the influence of the taxation system variables, discrimination, tax justice and understanding of taxation on the perception of non-employee individual taxpayers in Denpasar City. The research method used is a quantitative approach with SEM PLS analysis techniques. Data and information were obtained from primary data using questionnaires distributed at Denpasar Timur Tax Office and Denpasar Barat Tax Office. The results of data processing from 100 respondents consisting of non-employee taxpayers show that the tax system, discrimination, tax justice, understanding of taxation and religiosity can explain the variable perception of ethical tax avoidance by 62.5% while the remaining 37.5% is explained by variables outside this research. The results of hypothesis testing show that the variables of the tax system, discrimination, tax fairness and religiosity have a significant positive influence on the perception of the ethics of tax avoidance. Meanwhile, the tax understanding variable does not have a significant influence on tax avoidance ethics. The better the tax system, tax fairness and taxpayer religiosity, the higher the intention to avoid paying taxes. This increase in the intensity of tax evasion can occur due to several factors such as the complexity of regulations, legal permits, effective sanctions for tax violators, and different religious views. On the other hand, high levels of discrimination will make taxpayers think that tax avoidance is one way to fight or overcome the inequality produced by the system. The conclusion of this research is that the religiosity variable cannot moderate the four independent variables because the ethical values that arise related to religiosity cannot always play a role in how individuals deal with taxation.
Pengaruh FDI Dan Kontribusi Sektor Jasa Terhadap Penerimaan Pajak Dengan Pemoderasi Kualitas Peraturan Wahyuni, Desak Ari Gita; Wijaya, Suparna
Jurnalku Vol 3 No 4 (2023)
Publisher : PT Wim Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jurnalku.v3i4.666

Abstract

According to several reports from the international monetary authority, countries belonging to Sub-Saharan Africa still maintain their tax ratio below the threshold of 15%. In fact, the structure of tax revenues in many of these countries has improved in several periods. The slow growth of domestic revenue mobilization, the increase in the debt-to-GDP ratio and the occurrence of a budget deficit are clear manifestations that the tax policy needs to be reformed. This study focuses on analyzing the relationship between Foreign Direct Investment (FDI), the contribution of the Service Sector and the ratio of tax revenues in 33 countries in Sub Saharan Africa during the 2002-2019 period. Through a quantitative approach, this study uses multiple linear regression methods on panel data with the Fixed Effect Model estimation. The research results strongly state that all dependent variables can be explained by the independent variable by 89.19%. As independent variables, FDI and the contribution of the service sector are moderated by the regulatory quality variable. The conclusion stated FDI has a significant positive effect on tax revenues. However, the contribution of the service sector has a negative coefficient values but does not have a significant effect on tax revenues. This study also uses government effectiveness and the industrial sector's contribution to GDP as control variables.
Co-Authors Marfiana, Andri