Asian Journal of Management Analytics
Vol. 3 No. 3 (2024): July 2024

The Analysis of Southeast Asia's Tax Revenue Determinants (Empirical Study 2001–2021)

EP, Risda Liestianti (Unknown)
Ahmar, Nurmala (Unknown)
Darmansyah, Darmansyah (Unknown)



Article Info

Publish Date
02 Aug 2024

Abstract

The impact of Southeast Asian tax revenue factors on development capital is examined in this study. The aim of the research was to investigate the potential impact of tax revenue factors in the Southeast Asian region. samples and populations from ten Southeast Asian nations: Singapore, Malaysia, Indonesia, Brunei Darussalam, Philippines, Thailand, Vietnam, Laos, Cambodia, Myanmar, and Timor Leste. The study employs time series data spanning from 2001 to 2021. The PLS Structural Equation Modeling (SEM) data analysis technique is used in this work to analyze quantitative data. The study's findings indicate that while external debt has a negative impact on tax collection, per capita income and GDP manufacturing have a beneficial impact. In the meanwhile, tax revenue is unaffected by GDP agriculture, foreign direct investment, or corruption.

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Journal Info

Abbrev

ajma

Publisher

Subject

Decision Sciences, Operations Research & Management

Description

The Asian Journal of Management Analytics (AJMA) is a journal focused on the theory and application of data analytics and its applications in contemporary business, economics, and management disciplines. These disciplines include accounting, finance, management, marketing, economics ...