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PENGARUH FOREIGN DIRECT INVESTMENT DAN GROSS DOMESTIC PRODUCT TERHADAP PENERIMAAN PAJAK DI NEGARA ASIA

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This study aims to examine the impact of foreign direct investment (FDI) and gross domestic product (GDP) on tax revenue in Asian countries over the period 2012-2023. This study uses inflation and the COVID-19 pandemic as control variables. The population in this study is all countries in Asia. Purposive sampling was used to determine the sample, resulting in 10 countries with a total of 120 observations. A quantitative approach is applied, using secondary data obtained from the World Bank. The data analysis technique employed is panel data regression, utilizing E-Views version 13. The results indicate that FDI has no significant effect on tax revenue, while GDP has a positive significant effect on tax revenue.

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Detail Information

Series Title

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Call Number

T1938332026

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xix, 67 hlm.; ilus.; tab.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

unmediated

Carrier Type

other (computer)

Edition

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Subject(s)

Akuntansi Perpajakan
Prodi Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

SEW

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