International Journal of Business and Applied Economics (IJBAE)
Vol. 2 No. 6 (2023): November 2023

The Influence of Governance, Economic Growth, and Foreign Direct Investment on Tax Ratios in Southeast Asian Countries

Yuliani Rahayu (Faculty of Economics and Business, Universitas Lampung)
Einde Evana (Faculty of Economics and Business, Universitas Lampung)
Tri Joko Prasetyo (Faculty of Economics and Business, Universitas Lampung)



Article Info

Publish Date
01 Dec 2023

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.

Copyrights © 2023






Journal Info

Abbrev

ijbae

Publisher

Subject

Decision Sciences, Operations Research & Management

Description

International Journal of Business and Applied Economics (IJBAE), is an international peer-reviewed journal that is aimed to be an international forum and platform for disseminating high-quality business, management, and economic-related researches, by Formosa Publisher. IJBAE seeks to publish ...