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EKONOMI BERKELANJUTAN MEMODERASI KUALITAS TATA KELOLA DAN PENERIMAAN PAJAK DI NEGARA-NEGARA ASEAN

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The objective of this study is to examine how economic sustainability strengthens the impact of governance quality on tax revenue in ASEAN countries. This study uses a governance quality (QoG) framework, benefit received theory, agency theory, stakeholder theory, and growth theory to explain how governance quality affects tax revenue. Sustainable economy functions as a conditioning mechanism that strengthens governance quality into long-term fiscal capacity. This study uses a quantitative descriptive approach. Data on governance quality and tax revenue are obtained from the World Bank, while sustainable economy is measured using data from the International Country Risk Guide (ICRG). It represents an unbalanced panel dataset from seven ASEAN countries over a period of 28 years. The analysis was conducted using panel data regression and Moderated Regression Analysis (MRA). The results of this study conclude that government effectiveness, regulatory quality, corruption control, political stability and the absence of violence/terrorism, legal certainty and freedom of expression, and accountability have a positive and significant effect on tax revenue.

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Detail Information

Series Title

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Call Number

T1927552026

Publisher

Palembang : Prodi Doktor Ilmu Ekonomi Kekhususan Akuntansi Keuangan, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xvii, 344 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

336.207

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Penerimaan Pajak
Prodi Doktor Ilmu Ekonomi
Kekhususan Akuntansi Keuangan

Specific Detail Info

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Statement of Responsibility

MI

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