ANALISIS PENGARUH PDB, DEMOGRAFI DAN GOOD GOVERNANCE TERHADAP TAX EFFORT DI KAWASAN ASIA PASIFIK
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Mar 31, 2023
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Abstract
Penelitian ini bertujuan untuk menguji kembali signifikansi hubungan antara produk domestik bruto (PDB) per kapita, faktor demografi dan good governance dengan tax effort. Penelitian dilakukan dengan menggunakan metode kuantitatif pada data panel yang melibatkan 21 negara anggota Asia-Pacific Economic Cooperation (APEC) dari tahun 2008 hingga 2017. Secara parsial, PDB per kapita berpengaruh positif signifikan terhadap tax effort. Faktor demografi menunjukkan pengaruh yang tidak signifikan sedangkan good governance menunjukkan pengaruh negatif yang signifikan. Hasil pengujian kekokohan model dengan melakukan dekomposisi PDB per kapita berdasarkan tingkat produktivitas, partisipasi, dan proporsi menunjukkan dua hal. Pertama, perubahan signifikansi variabel independen bersifat parsial. Kedua, signifikansi model secara keseluruhan tidak berubah. Perubahan signifikan parsial terlihat saat dilakukan dekomposisi enam sub indeks good governance. Hasil penelitian ini juga mengonfirmasi bahwa tax effort negara anggota APEC, yang menurun pasca krisis ekonomi 2008, sudah mengalami perbaikan meskipun belum kembali ke tingkat sebelum tahun 2008.
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Ardiansyah, B., & Putra, A. (2023). ANALISIS PENGARUH PDB, DEMOGRAFI DAN GOOD GOVERNANCE TERHADAP TAX EFFORT DI KAWASAN ASIA PASIFIK. Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara Dan Kebijakan Publik, 8(1), 33-49. https://doi.org/https://doi.org/10.33105/itrev.v8i1.516
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References
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Le, T. M., Moreno-Dodson, B., & Bayraktar, N. (2012). Tax capacity and tax effort : Extended cross-country analysis from 1994 to 2009. Washington DC: The World Bank.
Le, T. M., Moreno-Dodson, B., & Rojchaichaninthorn, J. (2008). Expanding taxable capacity and reaching revenue potential: Cross-country analysis. Washington DC: The World Bank.
Mawejje, J., & Sebudde, R. R. (2019). Tax revenue potential and effort: Worldwide estimates using a new dataset. Economic Analysis and Policy, 63, 119–129. http://dx.doi.org/10.1016/j.eap.2019.05.005
Miyazaki, T. (2020). Intergovernmental fiscal transfers and tax efforts: Regression-discontinuity analysis for Japanese local governments. Regional Science and Urban Economics, 84, 1-46. http://dx.doi.org/10.1016/j.regsciurbeco.2020.103554
Ndiaye, M. B. O., & Korsu, R. D. (2014). Tax effort in ECOWAS countries. In Regional Economic Integration in West Africa, 137-158. Springer, Cham. http://dx.doi.org/10.1007/978-3-319-01282-7_6
Newton, K. (2017). Public services in cities and counties. In Public Service Provision and Urban Development, 19-43. Routledge.
Piancastelli, M., & Thirlwall, A. P. (2021). The determinants of tax revenue and tax effort in developed and developing countries: Theory and new evidence 1996-2015. Nova Economia, 30, 871-892. http://dx.doi.org/10.1590/0103-6351/5788
Tanzi, V. (1992). Structural factors and tax revenue in developing countries: A decade of evidence. Cambridge: Cambridge University Press.
Todaro, M. P., & Smith, S. C. (2015). Economic development. Harlow, Essex: Pearson.
Vallés Giménez, J., & Zárate Marco, A. I. (2017). Tax effort of local governments and its determinants: The Spanish case. Annals of Economics and Finance, 18(2).
Alm, J., & Martinez-Vazquez, J. (2003). Institutions, paradigms, and tax evasion in developing and transition countries. ECON Publication, 146-178.
Bahl, R. W. (1972). A representative tax system approach to measuring tax effort in developing countries. International Monetary Fund, 19(1), 87–124. https://doi.org/10.2307/3866441
Bird, R. M., Martinez-Vasquez, J., & Torgler, B. (2008). Tax effort in developing countries and high income countries: The impact of corruption, voice and accountability. Economic Analysis and Policy, 38(1), 55–71. https://doi.org/10.1016/S0313-5926(08)50006-3
Bird, R. M., Martinez-Vazquez, J., & Torgler, B. (2014). Societal institutions and tax effort in developing countries. Annals of Economics and Finance 15-1, 185-230. http://dx.doi.org/10.2139/ssrn.662081
BPS. (2018). Proyeksi penduduk Indonesia 2015-2045 hasil SUPAS 2015 (Edisi revisi). Jakarta: Badan Pusat Statistik.
Brun, J.-F., & Diakite, M. (2016). Tax potential and tax effort : An empirical estimation for non-resource tax revenue and VAT ’ s revenue. Center D’etudes Et De Recherches Sur Le Developpement International, 1–64.
Cyan, M., Martinez-Vasquez, J., & Volovic, V. (2013). Measuring tax effort: Does the estimation approach matter and should effort be linked to expenditure goals? Georgia: ICEPP Working Papers, International Center for Public Policy.
Dalamagas, B., Palaios, P., & Tantos, S. (2019). A new approach to measuring tax effort. Economies, 7(3), 1-25. http://dx.doi.org/10.3390/economies7030077
Daude, C., Gutierrez, H., & Melguizo, A. (2013). What drives tax morale? A focus on emerging economies. Review of Public Economics, 207(4), 9-40. http://dx.doi.org/10.7866/HPE-RPE.13.4.1
Effendi, Y., Hidayat, W., & Nurwanda, A. (2019). The impact of demographic transition on tax revenue in Indonesia. Scientax, 1(1), 92-108.
https://doi.org/10.52869/st.v1i1.8
Elbahnasawy, N. (2020). Democracy, political instability, and government tax effort in hydrocarbon-dependent countries. Resources Policy, 65. 1-16. https://doi.org/10.1016/j.resourpol.2019.101530
Feger, T., & Asafu-Adjaye, J. (2014). Tax effort performance in sub-Sahara Africa and the role of colonialism. Economic Modelling, 38, 163–174. https://doi.org/10.1016/j.econmod.2013.12.020
Fenochietto, R., & Pessino, C. (2013). Understanding countries’ tax effort. IMF Working Paper, 1-30.
Garg, S., Goyal, A., & Pal, R. (2016). Why tax effort falls short of tax capacity in Indian states: A stochastic frontier approach. Public Finance Review, 45(2), 232-259. https://doi.org/10.1177%2F1091142115623855
Golley, J., & Wei, Z. A. (2015). Population dynamics and economic growth in China. China Economic Review 35, 15-32. http://dx.doi.org/10.1016/j.chieco.2015.05.005
Hendrani, A., Ramdhani, D., Febriani, T., & Sriyani, S. (2020). Corporate tax avoidance: Kontribusi mekanisme corporate governance dan corporate social responsibility pada perusahaan industri manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. STATERA: Jurnal Akuntansi Dan Keuangan, 2(2), 109–132. https://doi.org/10.33510/statera.2020.2.2.109-132
Jati, W. R. (2015). Bonus demografi sebagai mesin pertumbuhan ekonomi: Jendela peluang atau jendela bencana di Indonesia? Populasi, 26(1), 1–19. https://doi.org/10.22146/jp.8559
Javid, A. Y., & Arif, U. (2012). Analysis of revenue potential and revenue effort in developing Asian countries. Pakistan Development Review, 4(51), 365–379. http://dx.doi.org/10.30541/v51i4IIpp.365-380
Kaufmann, D., Kraay, A., & Mastruzzi, M. (2011). The worldwide governance indicators: methodology and analytical issue. Hague Journal on the Rule of Law, 3(2), 220–246. https://doi.org/10.1017/S1876404511200046
Le, T. M., Moreno-Dodson, B., & Bayraktar, N. (2012). Tax capacity and tax effort : Extended cross-country analysis from 1994 to 2009. Washington DC: The World Bank.
Le, T. M., Moreno-Dodson, B., & Rojchaichaninthorn, J. (2008). Expanding taxable capacity and reaching revenue potential: Cross-country analysis. Washington DC: The World Bank.
Mawejje, J., & Sebudde, R. R. (2019). Tax revenue potential and effort: Worldwide estimates using a new dataset. Economic Analysis and Policy, 63, 119–129. http://dx.doi.org/10.1016/j.eap.2019.05.005
Miyazaki, T. (2020). Intergovernmental fiscal transfers and tax efforts: Regression-discontinuity analysis for Japanese local governments. Regional Science and Urban Economics, 84, 1-46. http://dx.doi.org/10.1016/j.regsciurbeco.2020.103554
Ndiaye, M. B. O., & Korsu, R. D. (2014). Tax effort in ECOWAS countries. In Regional Economic Integration in West Africa, 137-158. Springer, Cham. http://dx.doi.org/10.1007/978-3-319-01282-7_6
Newton, K. (2017). Public services in cities and counties. In Public Service Provision and Urban Development, 19-43. Routledge.
Piancastelli, M., & Thirlwall, A. P. (2021). The determinants of tax revenue and tax effort in developed and developing countries: Theory and new evidence 1996-2015. Nova Economia, 30, 871-892. http://dx.doi.org/10.1590/0103-6351/5788
Tanzi, V. (1992). Structural factors and tax revenue in developing countries: A decade of evidence. Cambridge: Cambridge University Press.
Todaro, M. P., & Smith, S. C. (2015). Economic development. Harlow, Essex: Pearson.
Vallés Giménez, J., & Zárate Marco, A. I. (2017). Tax effort of local governments and its determinants: The Spanish case. Annals of Economics and Finance, 18(2).