| NIM | C1G014126 |
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| Namamhs | ELIZABETH RENI YULIATI |
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| Judul Artikel | PENGARUH BENTUK KELEMBAGAAN OTORITAS PAJAK, TINGKAT KONSUMSI, FOREIGN DIRECT INVESTMENT, INDUSTRY VALUE ADDED, OPENNESS, DAN DEPENDENCY RATIO TERHADAP TAX RATIO PADA NEGARA BERKEMBANG |
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| Abstrak (Bhs. Indonesia) | Penelitian ini bertujuan untuk menguji pengaruh bentuk kelembagaan otoritas pajak, tingkat konsumsi rumah tangga, foreign direct investment, industry value added, openness, dan dependency ratio terhadap tax ratio pada negara berkembang. Objek penelitian adalah negara-negara berkembang di kawasan Asia, Pasifik, Afrika, Amerika, serta Eropa dengan rentang waktu yang diteliti tahun 2003 hingga 2012. Jenis data yang digunakan adalah data sekunder dan pengumpulan data dilakukan dengan metode dokumentasi. Populasi penelitian sebanyak 152 negara berkembang dan jumlah sampel penelitian yang ditentukan dengan metode purposive sampling sebanyak 44 negara berkembang. Pengujian hipotesis menggunakan analisis persamaan regresi linear berganda. Hasil penelitian menunjukkan bahwa keenam variabel independen berpengaruh secara simultan terhadap tax ratio pada negara berkembang. Secara parsial, bentuk kelembagaan otoritas pajak, foreign direct investment, dan openness berpengaruh meningkatkan tax ratio, industry value added dan dependency ratio berpengaruh menurunkan tax ratio, dan tingkat konsumsi rumah tangga tidak berpengaruh secara signifikan terhadap tax ratio. Hasil analisis menunjukkan bahwa tax ratio dapat dijelaskan sebesar 40,6% berdasarkan variansi keenam variabel independen, sedangkan sisanya sebesar 59,4% dijelaskan oleh sebab-sebab lain diluar model regresi penelitian ini. |
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| Abtrak (Bhs. Inggris) | This research aims to examine the influence of the institutional form of the tax authorities, the level of household consumption, foreign direct investment, industrial value added, openness, and the dependency ratio of the tax ratio in developing countries. The research object is the developing countries in Asia, the Pacific, Africa, America, and Europe with the time span studied from 2003 to 2012. The data used is secondary data and data collection performed by documentation method. The research population is 152 developing countries and the research samples that were determined using purposive sampling is 44 developing countries. Hypothesis testing using multiple linear regression analysis. The results showed that six independent variables simultaneously affect the tax ratio in developing countries. Partially, the institutional form of the tax authorities, foreign direct investment, and openness increased the tax ratio, industry value added and dependency ratio reducing the tax ratio, and the level of household consumption did not significantly affect the tax ratio. The analysis showed that the tax ratio can be explained by 40,6% based on the variance of the six independent variables, while the remaining 59.4% is explained by other causes beyond the research regression model. |
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| Kata kunci | tax ratio, bentuk kelembagaan otoritas pajak, SARA, tingkat konsumsi rumah tangga, foreign direct investment, industry value added, openness, dan dependency ratio |
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| Pembimbing 1 | Drs. Havid Sularso, M.M., Ak. |
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| Pembimbing 2 | Drs. Taufik Hidayat, M.Si., Ak. |
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| Pembimbing 3 | Drs. Saras Supeno, M.Si., Ak. |
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| Tahun | 2016 |
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| Jumlah Halaman | 25 |
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| Tgl. Entri | 2017-02-03 14:11:02.384896 |
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