<![CDATA[ASEAN’s digital economy is soaring up every year and bring potential additional tax revenue. In many countries, tax revenues dominate total state revenue but six out of ten ASEAN member countries couldn’t optimize its tax revenue hence causing a social inequality and poverty This study aims to analyze the effects of digitalization indicated in internet penetration level and Gross Domestic Product per capita growth on tax revenue in ASEAN countries. Samples consists of 6 countries in ASEAN: Indonesia, Malaysia, Singapore, Cambodia, Phillipines, and Thailand; with dataset of 15 years observation from 2005 to 2019. By using data panel multiple regression analysis in Fixed Effect Model, the results indicate that: (1)digitalization has significant and positive influence on tax revenue, (2) GDP per capita growth has significant and negative influence on tax revenue, and (3) simultaneously digitalization and GDP per capita growth have significant influence on tax revenue.]]>
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