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Journal of Law, Administration, and Social Science
Published by PT WIM Solusi Prima
ISSN : -     EISSN : 28092295     DOI : -
Journal of Law, Administration, and Social Science merupakan media penyebarluasan hasil penelitian di rumpun ilmu sosial, ilmu politik, dan humaniora. Sub rumpun Ilmu sosial terdiri dari bidang Ilmu Komunikasi, Jurnalistik, Hubungan Masyarakat, Periklanan, Televisi dan Film, Manajemen Komunikasi dan Media, Komunikasi Penyiaran Islam, Ilmu Kesejahteraan Sosial, Sosiologi, Antropologi, Ilmu Sosiatri, atau Kependudukan. Sub rumpun ilmu politik terdiri dari bidang Ilmu Politik, Hubungan Internasional, Ilmu Administrasi, Ilmu Pemerintahan, Ilmu Sosial Politik, atau Kebijakan Publik. Sub rumpun ilmu humaniora terdiri dari bidang Ilmu Humaniora, Ilmu Sejarah, Ilmu Hukum, Notariat, Kriminologi, Ilmu Kepolisian, Ketahanan Nasional, Studi Pembangunan, Kajian Wilayah, Kajian Budaya, Arkeologi, atau Kepariwisataan.
Articles 11 Documents
Search results for , issue "Vol 3 No 2a (2023)" : 11 Documents clear
Pengaruh Industri Dan Pendapatan Perkapita Terhadap Penerimaan Pajak Dengan Kualitas Peraturan Sebagai Pemoderasi Pius Aji Cakra Bagaskara; Suparna Wijaya
Journal of Law, Administration, and Social Science Vol 3 No 2a (2023)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v3i2a.655

Abstract

This study aims to determine the effect of the industrial sector's contribution to GDP and per capita income on tax revenues moderated by regulatory quality. The data used is data taken from the World Bank Open Data in the period 2002 to 2019, while the objects studied were 37 countries with the lower-middle income economy category. The method used is a quantitative method with multiple linear regression of panel data with a random effect model. The results of this study indicate that simultaneously, all variables have a positive and significant effect on tax revenues. Partially, the industry's contribution to GDP on tax revenues has a significant negative effect, then after being moderated by the quality of regulations it has no effect. Income per capita has a significant positive effect, but after being moderated by the quality of regulations it actually reduces the level of influence. Furthermore, the quality of the regulations themselves has no effect on tax revenues. This can be overcome by improving regulations to provide ease of doing business and ease of obtaining services from the government.

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