Determinants of Tax Revenue in Developing Countries in Asia: The Moderating Role of Corruption Control
Determinan Penerimaan Pajak pada Negara Berkembang di Asia: Peran Moderasi Pengendalian Korupsi
DOI:
https://doi.org/10.21070/ups.11484Keywords:
Foreign Direct Investment, Urbanisasi, Penerimaan Pajak, Pengendalian Korupsi, Moderated Regression AnalysisAbstract
This study examines the determinants of tax revenue in Asian developing countries from 2020 to 2024, analyzing the moderating role of corruption control across two distinct periods: the COVID-19 pandemic (Cluster 1) and the new normal (Cluster 2). Using multiple linear regression and Moderated Regression Analysis (MRA) on a sample of 24 countries (120 observations), the results show that FDI, urbanization, and the industrial sector consistently exert significant positive effects on tax revenue, whereas the agricultural sector has a consistent negative effect. Per capita income is insignificant in both periods, while the service sector shifts from insignificant during the pandemic to significantly positive in the new normal. Furthermore, corruption control fails to moderate FDI and urbanization, but consistently strengthens the positive effect of the industrial sector. Additionally, corruption control exhibits period-specific moderating effects on per capita income, service, and agricultural sectors.
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