<![CDATA[Life expectancy is the average number of years of life a newborn baby will live in a given year. In general, life expectancy is a tool to evaluate government performance in improving community welfare. The aim of this research is prediction using longitudinal data regression analysis methods, namely Generalized Least Square with a Restricted Maximum Likelihood approach using a uniform correlation structure, Autoregressive (AR) (1), and Gaussian with factors that influence life expectancy, namely Tax to GDP ratio, Gross Domestic Product per Capita (GDPPC) and Health Expenditure per Capita from 2000-2020 in G7 countries. Based on the analysis results, it was found that tax revenues had a negative effect of 0.155 but the effect was not significant, GDP had a positive effect of 0.715 but had a significant effect, while health expenditure had a negative effect of 0.49 on Life Expectancy. The research results found that conditions in the G7 that were not ideal caused negative effects on taxes and health spending that were not in accordance with theory. The suggestions that can be given include tax reform from the source and its implementation, such as cigarette tax and sugary drink tax. In addition, it also provides suggestions to include universal health for a healthier and more prosperous society. This research is also in accordance with the aim of Sustainable Development Goals (SDGs) number 3, namely "Ensuring healthy lives and improving the welfare of all populations of all ages" and can be used as a policy reference for Indonesia.]]>
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