<![CDATA[This study aims to analyze the influence of direct taxes, indirect taxes, and oil and gas revenues on state revenues in Timor-Leste. This study uses a quantitative approach with secondary data in the form of time series data for the period 2010–2020 obtained from the Ministry of Finance of Timor-Leste and Petroleum Fund reports. The analytical method used is multiple linear regression with the Ordinary Least Squares (OLS) approach, as well as classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that direct taxes, indirect taxes, and oil and gas revenues have a positive and significant effect on state revenues. The coefficient of determination (R²) value of 0.997 indicates that the three independent variables are able to explain 99.7% of the variation in state revenues. This finding indicates that the structure of Timor-Leste's state revenues is still heavily influenced by the oil and gas sector, although domestic taxes are also starting to show an increasingly important contribution. This study implies that diversification of state revenue sources is necessary to improve fiscal stability and reduce dependence on the oil and gas sector.]]>
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