DOI of the published article https://doi.org/10.21070/ups.8311
Foreign Direct Investment, Inflation, Per Capita Income, Exports Imports on Tax Revenue With Economic Growth as a Moderating Variable in ASEAN Countries
Investasi Langsung Asing, Inflasi, Pendapatan Per Kapita, Ekspor Impor Terhadap Penerimaan Pajak Dengan Pertumbuhan Ekonomi Sebagai Variabel Moderating Pada Negara ASEAN
DOI:
https://doi.org/10.21070/ups.8311Keywords:
Foreign Direct Investment, Inflation, Per Capita Income, Exports, Imports, Tax Revenue, Economic GrowthAbstract
This study aims to analyze the effect of Foreign Direct Investment (FDI), inflation, per capita income, and export-import on tax revenue in ASEAN countries, with economic growth as a moderating variable. Using quantitative analysis methods with data from six ASEAN countries during 2015–2022, this study applies PLS analysis with the help of SmartPLS 3. The results show that per capita income and exports have a positive effect on tax revenue, while FDI, inflation, and imports have no effect. Economic growth does not moderate the effect of FDI, per capita income, exports, and imports, but weakens the effect of inflation on tax revenue. These findings emphasize the importance of designing appropriate tax incentives and economic policies to optimize tax revenue and support sustainable economic development in ASEAN.
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