Pub Date : 2024-02-11DOI: 10.54957/educoretax.v4i1.716
Suparna Wijaya, Sinarta Putra P. Surbakti
The aim of this study was to determine the effect of Shadow Economy, Economic Growth, Trade Openness, and Corruption Control on VAT Gap. Additionally, this study aims to examine the moderating effect of Corruption Control on the relationship between independent variables and the dependent variable. The study was conducted using panel data regression with Panel-Corrected Standard Errors (PCSE) model in 25 European Union countries for the 2003-2020 period. The research findings indicate that all independent variables simultaneously have a significant impact on VAT Gap. Partially, Shadow Economy has a positive effect on VAT Gap, while Economic Growth has a negative effect on VAT Gap. However, Trade Openness and Corruption Control do not significantly affect VAT Gap. Corruption Control only moderates the relationship between Shadow Economy and VAT Gap negatively. This suggests that effective corruption control measures in EU countries can reduce the negative impact of Shadow Economy on VAT revenue. Based on this research, policymakers are expected to implement comprehensive monitoring and auditing practices, simplify business regulations, and enhance education and support to mitigate the potential loss of value-added tax (VAT).
{"title":"Determinants Of The VAT Gap In The European Union: An Empirical Evidence with Corruption Control As A Moderating Variable","authors":"Suparna Wijaya, Sinarta Putra P. Surbakti","doi":"10.54957/educoretax.v4i1.716","DOIUrl":"https://doi.org/10.54957/educoretax.v4i1.716","url":null,"abstract":"The aim of this study was to determine the effect of Shadow Economy, Economic Growth, Trade Openness, and Corruption Control on VAT Gap. Additionally, this study aims to examine the moderating effect of Corruption Control on the relationship between independent variables and the dependent variable. The study was conducted using panel data regression with Panel-Corrected Standard Errors (PCSE) model in 25 European Union countries for the 2003-2020 period. The research findings indicate that all independent variables simultaneously have a significant impact on VAT Gap. Partially, Shadow Economy has a positive effect on VAT Gap, while Economic Growth has a negative effect on VAT Gap. However, Trade Openness and Corruption Control do not significantly affect VAT Gap. Corruption Control only moderates the relationship between Shadow Economy and VAT Gap negatively. This suggests that effective corruption control measures in EU countries can reduce the negative impact of Shadow Economy on VAT revenue. Based on this research, policymakers are expected to implement comprehensive monitoring and auditing practices, simplify business regulations, and enhance education and support to mitigate the potential loss of value-added tax (VAT).","PeriodicalId":507237,"journal":{"name":"Educoretax","volume":"136 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139845550","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-02-11DOI: 10.54957/educoretax.v4i1.716
Suparna Wijaya, Sinarta Putra P. Surbakti
The aim of this study was to determine the effect of Shadow Economy, Economic Growth, Trade Openness, and Corruption Control on VAT Gap. Additionally, this study aims to examine the moderating effect of Corruption Control on the relationship between independent variables and the dependent variable. The study was conducted using panel data regression with Panel-Corrected Standard Errors (PCSE) model in 25 European Union countries for the 2003-2020 period. The research findings indicate that all independent variables simultaneously have a significant impact on VAT Gap. Partially, Shadow Economy has a positive effect on VAT Gap, while Economic Growth has a negative effect on VAT Gap. However, Trade Openness and Corruption Control do not significantly affect VAT Gap. Corruption Control only moderates the relationship between Shadow Economy and VAT Gap negatively. This suggests that effective corruption control measures in EU countries can reduce the negative impact of Shadow Economy on VAT revenue. Based on this research, policymakers are expected to implement comprehensive monitoring and auditing practices, simplify business regulations, and enhance education and support to mitigate the potential loss of value-added tax (VAT).
{"title":"Determinants Of The VAT Gap In The European Union: An Empirical Evidence with Corruption Control As A Moderating Variable","authors":"Suparna Wijaya, Sinarta Putra P. Surbakti","doi":"10.54957/educoretax.v4i1.716","DOIUrl":"https://doi.org/10.54957/educoretax.v4i1.716","url":null,"abstract":"The aim of this study was to determine the effect of Shadow Economy, Economic Growth, Trade Openness, and Corruption Control on VAT Gap. Additionally, this study aims to examine the moderating effect of Corruption Control on the relationship between independent variables and the dependent variable. The study was conducted using panel data regression with Panel-Corrected Standard Errors (PCSE) model in 25 European Union countries for the 2003-2020 period. The research findings indicate that all independent variables simultaneously have a significant impact on VAT Gap. Partially, Shadow Economy has a positive effect on VAT Gap, while Economic Growth has a negative effect on VAT Gap. However, Trade Openness and Corruption Control do not significantly affect VAT Gap. Corruption Control only moderates the relationship between Shadow Economy and VAT Gap negatively. This suggests that effective corruption control measures in EU countries can reduce the negative impact of Shadow Economy on VAT revenue. Based on this research, policymakers are expected to implement comprehensive monitoring and auditing practices, simplify business regulations, and enhance education and support to mitigate the potential loss of value-added tax (VAT).","PeriodicalId":507237,"journal":{"name":"Educoretax","volume":"110 50","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139785792","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-02-11DOI: 10.54957/educoretax.v4i1.718
Muhammad Ramadhan Zulfi, Suparna Wijaya
This study aims to investigate the influence of regional gross domestic product (GDP), population size, and the poverty rate on the local tax revenues of Indonesian provincial governments. Secondary data from the publications of the Central Statistics Agency (Badan Pusat Statistik) covering a 5-year period from 2016 to 2020 were utilized for this research. The study focuses on 34 provinces in Indonesia. The research employs panel data regression with the panel-generalized least squares model. The findings indicate that regional GDP has a positive and significant impact on the local tax revenues of provincial governments. An increase in the population size also positively and significantly affects the local tax revenues. Conversely, a rise in the percentage of the population living in poverty has a negative and significant effect on local tax revenues of provincial governments. The simultaneous influence of regional GDP, population size, and the poverty rate on local tax revenues is also significant. To promote higher local tax revenues, the government should encourage economic growth in the regions and invest in enhancing the quality of human resources. This approach would lead to increased regional GDP and population, thereby boosting local tax revenues. Furthermore, efforts to reduce poverty levels would raise consumption and income among the population, ultimately contributing to increased local tax revenues.
本研究旨在调查地区国内生产总值（GDP）、人口数量和贫困率对印度尼西亚省级政府地方税收的影响。本研究采用的二手数据来自中央统计局（Badan Pusat Statistik）的出版物，时间跨度为 2016 年至 2020 年，为期 5 年。研究重点是印度尼西亚的 34 个省。研究采用面板数据回归和面板广义最小二乘法模型。研究结果表明，地区 GDP 对省级政府的地方税收有积极而显著的影响。人口数量的增加也会对地方税收产生积极而显著的影响。相反，贫困人口比例的上升对省级政府的地方税收收入有显著的负面影响。地区 GDP、人口规模和贫困率同时对地方税收的影响也很显著。为提高地方税收，政府应鼓励地区经济增长，投资提高人力资源质量。这种做法将增加地区 GDP 和人口，从而提高地方税收。此外，努力降低贫困水平将提高居民的消费和收入，最终有助于增加地方税收。
{"title":"Factors Affecting The Local Taxes Revenue By Provincial Governments In Indonesia","authors":"Muhammad Ramadhan Zulfi, Suparna Wijaya","doi":"10.54957/educoretax.v4i1.718","DOIUrl":"https://doi.org/10.54957/educoretax.v4i1.718","url":null,"abstract":"This study aims to investigate the influence of regional gross domestic product (GDP), population size, and the poverty rate on the local tax revenues of Indonesian provincial governments. Secondary data from the publications of the Central Statistics Agency (Badan Pusat Statistik) covering a 5-year period from 2016 to 2020 were utilized for this research. The study focuses on 34 provinces in Indonesia. The research employs panel data regression with the panel-generalized least squares model. The findings indicate that regional GDP has a positive and significant impact on the local tax revenues of provincial governments. An increase in the population size also positively and significantly affects the local tax revenues. Conversely, a rise in the percentage of the population living in poverty has a negative and significant effect on local tax revenues of provincial governments. The simultaneous influence of regional GDP, population size, and the poverty rate on local tax revenues is also significant. To promote higher local tax revenues, the government should encourage economic growth in the regions and invest in enhancing the quality of human resources. This approach would lead to increased regional GDP and population, thereby boosting local tax revenues. Furthermore, efforts to reduce poverty levels would raise consumption and income among the population, ultimately contributing to increased local tax revenues.","PeriodicalId":507237,"journal":{"name":"Educoretax","volume":"27 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139845148","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-02-09DOI: 10.54957/educoretax.v4i1.667
Zain Yudha Prawira, Ferry Irawan
This study examines the influence of construction value, number of construction companies and import value on VAT and STLGs revenues in Indonesia. The data used is time series data downloaded from the Central Statistics Agency and the Ministry of Public Works and Public Housing which covers all regions throughout Indonesia for the period 2007 to 2022. This research uses a multiple linear regression test with the OLS (ordinary least square) method so that it can explain the influence of construction value, number of construction companies and import value on VAT and STLGs revenues in Indonesia. The independent variables used are construction value, number of construction companies and import value, while the dependent variable is VAT and STLGs revenues. The research results show that the construction value and import value each have a positive and significant effect on VAT and STLGs revenues partially, while the number of construction companies has a negative but not partially significant effect. Simultaneously, the construction value, number of construction companies and import value have a significant effect on VAT and STLGs revenues in Indonesia. This research can be a reference, especially for the Directorate General of Taxes in developing strategies to explore the potential to increase VAT and STLGs revenues in Indonesia through construction and import activities.
{"title":"The Influence Of Construction Value, Number Of Construction Companies And Import Value On VAT And STLGs Revenue","authors":"Zain Yudha Prawira, Ferry Irawan","doi":"10.54957/educoretax.v4i1.667","DOIUrl":"https://doi.org/10.54957/educoretax.v4i1.667","url":null,"abstract":"This study examines the influence of construction value, number of construction companies and import value on VAT and STLGs revenues in Indonesia. The data used is time series data downloaded from the Central Statistics Agency and the Ministry of Public Works and Public Housing which covers all regions throughout Indonesia for the period 2007 to 2022. This research uses a multiple linear regression test with the OLS (ordinary least square) method so that it can explain the influence of construction value, number of construction companies and import value on VAT and STLGs revenues in Indonesia. The independent variables used are construction value, number of construction companies and import value, while the dependent variable is VAT and STLGs revenues. The research results show that the construction value and import value each have a positive and significant effect on VAT and STLGs revenues partially, while the number of construction companies has a negative but not partially significant effect. Simultaneously, the construction value, number of construction companies and import value have a significant effect on VAT and STLGs revenues in Indonesia. This research can be a reference, especially for the Directorate General of Taxes in developing strategies to explore the potential to increase VAT and STLGs revenues in Indonesia through construction and import activities.","PeriodicalId":507237,"journal":{"name":"Educoretax","volume":" 42","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139789483","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-02-09DOI: 10.54957/educoretax.v4i1.668
Nafis Dwi Kartiko, Amrie Firmansyah
This study explores the advantages and disadvantages of implementing a value-added tax on tax-exempt essential goods in Indonesia. The research employs historical, comparative, empirical, and normative legal methods to analyze the tax policy's legal and socio-economic context and assess its impacts and challenges. The analysis shows that applying VAT to necessities with exemptions can increase transparency, reduce tax avoidance, and ensure a fair distribution of the tax burden among businesses and consumers. However, this policy may impose additional administrative burdens and financial pressures on companies, particularly small and medium enterprises. It is crucial to balance promoting tax compliance and alleviating excessive administrative requirements. This research provides extensive insights into the dynamics of VAT policy on essential goods in Indonesia. It presents new perspectives on the distribution of economic burden and provides recommendations based on thorough legal analysis.
{"title":"Revisiting Value-Added Tax Structures: Strategies For Mitigating Regressivity In Basic Commodities Consumption","authors":"Nafis Dwi Kartiko, Amrie Firmansyah","doi":"10.54957/educoretax.v4i1.668","DOIUrl":"https://doi.org/10.54957/educoretax.v4i1.668","url":null,"abstract":"This study explores the advantages and disadvantages of implementing a value-added tax on tax-exempt essential goods in Indonesia. The research employs historical, comparative, empirical, and normative legal methods to analyze the tax policy's legal and socio-economic context and assess its impacts and challenges. The analysis shows that applying VAT to necessities with exemptions can increase transparency, reduce tax avoidance, and ensure a fair distribution of the tax burden among businesses and consumers. However, this policy may impose additional administrative burdens and financial pressures on companies, particularly small and medium enterprises. It is crucial to balance promoting tax compliance and alleviating excessive administrative requirements. This research provides extensive insights into the dynamics of VAT policy on essential goods in Indonesia. It presents new perspectives on the distribution of economic burden and provides recommendations based on thorough legal analysis.","PeriodicalId":507237,"journal":{"name":"Educoretax","volume":"187 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139849635","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-02-09DOI: 10.54957/educoretax.v4i1.668
Nafis Dwi Kartiko, Amrie Firmansyah
This study explores the advantages and disadvantages of implementing a value-added tax on tax-exempt essential goods in Indonesia. The research employs historical, comparative, empirical, and normative legal methods to analyze the tax policy's legal and socio-economic context and assess its impacts and challenges. The analysis shows that applying VAT to necessities with exemptions can increase transparency, reduce tax avoidance, and ensure a fair distribution of the tax burden among businesses and consumers. However, this policy may impose additional administrative burdens and financial pressures on companies, particularly small and medium enterprises. It is crucial to balance promoting tax compliance and alleviating excessive administrative requirements. This research provides extensive insights into the dynamics of VAT policy on essential goods in Indonesia. It presents new perspectives on the distribution of economic burden and provides recommendations based on thorough legal analysis.
{"title":"Revisiting Value-Added Tax Structures: Strategies For Mitigating Regressivity In Basic Commodities Consumption","authors":"Nafis Dwi Kartiko, Amrie Firmansyah","doi":"10.54957/educoretax.v4i1.668","DOIUrl":"https://doi.org/10.54957/educoretax.v4i1.668","url":null,"abstract":"This study explores the advantages and disadvantages of implementing a value-added tax on tax-exempt essential goods in Indonesia. The research employs historical, comparative, empirical, and normative legal methods to analyze the tax policy's legal and socio-economic context and assess its impacts and challenges. The analysis shows that applying VAT to necessities with exemptions can increase transparency, reduce tax avoidance, and ensure a fair distribution of the tax burden among businesses and consumers. However, this policy may impose additional administrative burdens and financial pressures on companies, particularly small and medium enterprises. It is crucial to balance promoting tax compliance and alleviating excessive administrative requirements. This research provides extensive insights into the dynamics of VAT policy on essential goods in Indonesia. It presents new perspectives on the distribution of economic burden and provides recommendations based on thorough legal analysis.","PeriodicalId":507237,"journal":{"name":"Educoretax","volume":" 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139789932","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-02-09DOI: 10.54957/educoretax.v4i1.667
Zain Yudha Prawira, Ferry Irawan
This study examines the influence of construction value, number of construction companies and import value on VAT and STLGs revenues in Indonesia. The data used is time series data downloaded from the Central Statistics Agency and the Ministry of Public Works and Public Housing which covers all regions throughout Indonesia for the period 2007 to 2022. This research uses a multiple linear regression test with the OLS (ordinary least square) method so that it can explain the influence of construction value, number of construction companies and import value on VAT and STLGs revenues in Indonesia. The independent variables used are construction value, number of construction companies and import value, while the dependent variable is VAT and STLGs revenues. The research results show that the construction value and import value each have a positive and significant effect on VAT and STLGs revenues partially, while the number of construction companies has a negative but not partially significant effect. Simultaneously, the construction value, number of construction companies and import value have a significant effect on VAT and STLGs revenues in Indonesia. This research can be a reference, especially for the Directorate General of Taxes in developing strategies to explore the potential to increase VAT and STLGs revenues in Indonesia through construction and import activities.
{"title":"The Influence Of Construction Value, Number Of Construction Companies And Import Value On VAT And STLGs Revenue","authors":"Zain Yudha Prawira, Ferry Irawan","doi":"10.54957/educoretax.v4i1.667","DOIUrl":"https://doi.org/10.54957/educoretax.v4i1.667","url":null,"abstract":"This study examines the influence of construction value, number of construction companies and import value on VAT and STLGs revenues in Indonesia. The data used is time series data downloaded from the Central Statistics Agency and the Ministry of Public Works and Public Housing which covers all regions throughout Indonesia for the period 2007 to 2022. This research uses a multiple linear regression test with the OLS (ordinary least square) method so that it can explain the influence of construction value, number of construction companies and import value on VAT and STLGs revenues in Indonesia. The independent variables used are construction value, number of construction companies and import value, while the dependent variable is VAT and STLGs revenues. The research results show that the construction value and import value each have a positive and significant effect on VAT and STLGs revenues partially, while the number of construction companies has a negative but not partially significant effect. Simultaneously, the construction value, number of construction companies and import value have a significant effect on VAT and STLGs revenues in Indonesia. This research can be a reference, especially for the Directorate General of Taxes in developing strategies to explore the potential to increase VAT and STLGs revenues in Indonesia through construction and import activities.","PeriodicalId":507237,"journal":{"name":"Educoretax","volume":"105 1-2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139849222","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-12-31DOI: 10.54957/educoretax.v3i4.658
Yuninda Anggraini Putri, Suparna Wijaya
State revenue to organize its government is mostly collected by taxation as the main source. In its implementation, taxes are imposed directly and indirectly. The indirect tax that plays a role in the structure of state revenue is Value Added Tax (VAT). VAT is imposed on goods or services consumed in an area based on a set rate. VAT imposition of the highest rates on average is imposed in European countries. There are 11 European countries with the highest VAT rates, which are the object of research, namely Hungary, Croatia, Denmark, Norway, Sweden, Greece, Iceland, Finland, Ireland, Poland, and Portugal. This study will discuss the effect of value added on the industrial and service sectors, which are the main sectors in the 11 countries as well as the effect of international trade activities, namely imports, on VAT revenues with a moderation of the regulatory quality index. The results show that the imported variable and the added value of the industrial and service sectors, both before and after interaction with the moderating variable of the regulatory quality index, significantly influence VAT acceptance. For the partial results, before moderation with the regulatory quality index, imports don't significantly affect VAT revenue. In contrast, the industrial and service sectors have significant negative effects on VAT revenue. Furthermore, after interacting with regulatory quality variables, imports, value added in the industrial and service sectors have a significant positive influence on VAT revenue. This shows that the moderating variable of the regulatory quality index plays a role in strengthening the relationship between the independent and dependent variables.
{"title":"Effect Of Imports, Industrial Sector, And Service Sector On Value-Added Tax With Regulatory Quality As A Moderating Variable","authors":"Yuninda Anggraini Putri, Suparna Wijaya","doi":"10.54957/educoretax.v3i4.658","DOIUrl":"https://doi.org/10.54957/educoretax.v3i4.658","url":null,"abstract":"State revenue to organize its government is mostly collected by taxation as the main source. In its implementation, taxes are imposed directly and indirectly. The indirect tax that plays a role in the structure of state revenue is Value Added Tax (VAT). VAT is imposed on goods or services consumed in an area based on a set rate. VAT imposition of the highest rates on average is imposed in European countries. There are 11 European countries with the highest VAT rates, which are the object of research, namely Hungary, Croatia, Denmark, Norway, Sweden, Greece, Iceland, Finland, Ireland, Poland, and Portugal. This study will discuss the effect of value added on the industrial and service sectors, which are the main sectors in the 11 countries as well as the effect of international trade activities, namely imports, on VAT revenues with a moderation of the regulatory quality index. The results show that the imported variable and the added value of the industrial and service sectors, both before and after interaction with the moderating variable of the regulatory quality index, significantly influence VAT acceptance. For the partial results, before moderation with the regulatory quality index, imports don't significantly affect VAT revenue. In contrast, the industrial and service sectors have significant negative effects on VAT revenue. Furthermore, after interacting with regulatory quality variables, imports, value added in the industrial and service sectors have a significant positive influence on VAT revenue. This shows that the moderating variable of the regulatory quality index plays a role in strengthening the relationship between the independent and dependent variables.","PeriodicalId":507237,"journal":{"name":"Educoretax","volume":"73 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139132298","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-12-31DOI: 10.54957/educoretax.v3i4.662
Dhinnessa Prabowo, Suparna Wijaya
This research aims to examine the factors influencing the tax revenue from goods and services in G20 countries. After conducting various tests and analyses, it was found that the best model for this study is the Fixed Effect (FE) model. The analysis revealed that both the contribution of the industrial sector to GDP and the contribution of the service sector to GDP have a significant positive effect on tax revenue from goods and services. Additionally, per capita income also positively and significantly influences tax revenue. However, when moderated by per capita income, the positive effect of the industrial and service sectors on tax revenue weakened. This suggests that countries heavily reliant on a specific industrial sector for their GDP and tax revenue may face higher risks if that sector fluctuates. Similarly, if a country's economy is dominated by other sectors, the positive influence of the service sector on tax revenue might be hindered. Based on the results of this research, recommendations can be made for governments to enhance support for both the industrial and service sectors, diversify the economic structure to reduce dependency risks on a single sector, and formulate policies that foster inclusive economic growth and increased per capita income. Taking proactive measures based on the findings of this research is expected to enable G20 countries to achieve strong, sustainable, and inclusive economic growth, aligning with the objectives of the G20 formation.
本研究旨在探讨二十国集团（G20）国家商品和服务税收的影响因素。在进行了各种测试和分析后，发现本研究的最佳模型是固定效应（FE）模型。分析表明，工业部门对 GDP 的贡献和服务业对 GDP 的贡献对商品和服务税收都有显著的正向影响。此外，人均收入也对税收收入有显著的正向影响。然而，当人均收入的影响减弱时，工业和服务业对税收的积极影响也随之减弱。这表明，如果一个国家的国内生产总值和税收严重依赖于某个特定的工业部门，那么该部门一旦出现波动，可能会面临更高的风险。同样，如果一个国家的经济由其他部门主导，服务业对税收的积极影响可能会受到阻碍。根据本研究的结果，可以建议政府加强对工业和服务业的支持，实现经济结构多元化以降低对单一行业的依赖风险，并制定促进包容性经济增长和提高人均收入的政策。根据本研究成果采取积极措施，有望使 20 国集团国家实现强劲、可持续和包容性经济增长，与 20 国集团的组建目标保持一致。
{"title":"Effect Of Industry And Service Sectors On Goods And Services Tax Revenue In The G20: Per Capita Income As A Moderator","authors":"Dhinnessa Prabowo, Suparna Wijaya","doi":"10.54957/educoretax.v3i4.662","DOIUrl":"https://doi.org/10.54957/educoretax.v3i4.662","url":null,"abstract":"This research aims to examine the factors influencing the tax revenue from goods and services in G20 countries. After conducting various tests and analyses, it was found that the best model for this study is the Fixed Effect (FE) model. The analysis revealed that both the contribution of the industrial sector to GDP and the contribution of the service sector to GDP have a significant positive effect on tax revenue from goods and services. Additionally, per capita income also positively and significantly influences tax revenue. However, when moderated by per capita income, the positive effect of the industrial and service sectors on tax revenue weakened. This suggests that countries heavily reliant on a specific industrial sector for their GDP and tax revenue may face higher risks if that sector fluctuates. Similarly, if a country's economy is dominated by other sectors, the positive influence of the service sector on tax revenue might be hindered. Based on the results of this research, recommendations can be made for governments to enhance support for both the industrial and service sectors, diversify the economic structure to reduce dependency risks on a single sector, and formulate policies that foster inclusive economic growth and increased per capita income. Taking proactive measures based on the findings of this research is expected to enable G20 countries to achieve strong, sustainable, and inclusive economic growth, aligning with the objectives of the G20 formation.","PeriodicalId":507237,"journal":{"name":"Educoretax","volume":"52 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139132470","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-12-31DOI: 10.54957/educoretax.v3i4.577
Imam Tri Wahyudi, Indri Riesfandiari, Muhammad Anshar Syamsuddin
Study on a framework for a customs administration to transitioning to circular economy (CE) is limited. This study aims to propose framework for customs’ transition to circular economy (CE) by modifying high-level framework for green customs with element of policy interventions. The policy intervention is intended to overcome the identified circular economy capabilities gap. By using this modified framework, this study identifies possible policy intervention needed by customs administration to accelerate its transition to CE. The design science research (DSR) approach was followed to develop the framework. Interview were conducted to provide evaluation on the framework; to provide description on current state of circularity in customs business processes; and to provide information needed to identify capabilities gap. This paper suggests several policy interventions, namely: raising the awareness on CE internally and externally; developing roadmap for customs’ transition to CE; enhancing data exchange via national single window; revisiting regulation on bonded recycling zone to attract business. The limitation of policy intervention suggested is regarding its practical implications. Further consultation and discussion with expert on customs and CE is needed to evaluate the feasibility and practicality of the policy interventions proposed.
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