Pengaruh Foreign Direct Investment Dan Urbanisasi Terhadap Penerimaan Pajak Dengan Moderasi Pengendalian Korupsi Pada Negara ASEAN
DOI:
https://doi.org/10.54957/jolas.v3i2.477Kata Kunci:
Control of Corruption, FDI, Tax Revenue, UrbanizationAbstrak
Tujuan penelitian ini adalah untuk mengetahui pengaruh Foreign Direct Investment (FDI), Penduduk Urban, dan Pengendalian Korupsi terhadap Penerimaan Pajak. Penelitian ini juga bertujuan untuk melihat pengaruh moderasi Pengendalian Korupsi terhadap hubungan Foreign Direct Investment (FDI) dan Urbanisasi terhadap Penerimaan Pajak. Penelitian dilakukan menggunakan regresi data panel dengan model Panel-Corrected Standard Errors (PCSE) pada 8 negara ASEAN periode 2002-2019. Hasil penelitian menunjukkan bahwa seluruh variabel secara simultan berpengaruh kepada penerimaan pajak. Secara parsial, Foreign Direct Investment (FDI) dan Pengendalian Korupsi berpengaruh positif terhadap penerimaan pajak. Sedangkan Penduduk Urban berpengaruh negatif terhadap penerimaan pajak. Hasil moderasi Pengendalian Korupsi memperlemah pengaruh Foreign Direct Investment (FDI) terhadap penerimaan pajak dan memperkuat pengaruh negatif Urbanisasi terhadap penerimaan pajak. Dampak negatif Pengendalian Korupsi terhadap hubungan Foreign Direct Investment (FDI)dan Penduduk Urban tidak lepas dari Pengendalian Korupsi yang masih rendah di kebanyakan negara ASEAN. Berdasarkan penelitian ini, negara-negara ASEAN dapat membuat kebijakan yang dapat menarik masuknya Foreign Direct Investment (FDI), mengurangi dampak negatif Urbanisasi, dan mendorong pemberantasan korupsi melalui Pengendalian Korupsi yang baik.
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