Pengaruh FDI Dan Kontribusi Sektor Jasa Terhadap Penerimaan Pajak Dengan Pemoderasi Kualitas Peraturan

Desak Ari Gita Wahyuni, Suparna Wijaya
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Abstract

According to several reports from the international monetary authority, countries belonging to Sub-Saharan Africa still maintain their tax ratio below the threshold of 15%. In fact, the structure of tax revenues in many of these countries has improved in several periods. The slow growth of domestic revenue mobilization, the increase in the debt-to-GDP ratio and the occurrence of a budget deficit are clear manifestations that the tax policy needs to be reformed. This study focuses on analyzing the relationship between Foreign Direct Investment (FDI), the contribution of the Service Sector and the ratio of tax revenues in 33 countries in Sub Saharan Africa during the 2002-2019 period. Through a quantitative approach, this study uses multiple linear regression methods on panel data with the Fixed Effect Model estimation. The research results strongly state that all dependent variables can be explained by the independent variable by 89.19%. As independent variables, FDI and the contribution of the service sector are moderated by the regulatory quality variable. The conclusion stated FDI has a significant positive effect on tax revenues. However, the contribution of the service sector has a negative coefficient values but does not have a significant effect on tax revenues. This study also uses government effectiveness and the industrial sector's contribution to GDP as control variables.
外国直接投资和服务业对税收的贡献对监管质量的影响
根据国际货币基金组织的几份报告,撒哈拉以南非洲国家的税收比率仍然低于 15%的门槛。事实上,其中许多国家的税收结构在几个时期内都有所改善。国内税收增长缓慢、债务与国内生产总值(GDP)之比上升以及出现预算赤字,都清楚地表明税收政策需要改革。本研究重点分析 2002-2019 年期间撒哈拉以南非洲 33 个国家的外国直接投资(FDI)、服务业贡献和税收比例之间的关系。通过定量研究方法,本研究采用固定效应模型对面板数据进行多元线性回归估计。研究结果表明,所有因变量均可被自变量解释 89.19%。作为自变量,外国直接投资和服务业的贡献受到监管质量变量的调节。结论指出,外国直接投资对税收有显著的积极影响。然而,服务业贡献的系数值为负,但对税收收入的影响并不显著。本研究还将政府效率和工业部门对国内生产总值的贡献作为控制变量。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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