ANALISIS FAKTOR PENENTU PENERIMAAN PAJAK DI NEGARA-NEGARA ASEAN (TAHUN 2007-2016)

The focus of paper is to identify determinants of tax revenue in ASEAN Countries by using a secondary data and multiple variables regression model. The objective of the study was to identify determinants of tax revenue such sectors of economy like GDP, industrial sector, investment. A study is important to identify significant variables affecting tax revenue. The research approach adopted in several previous studies includes series data set that consists of five years. The time period covered was 2007 to 2016. Both descriptive statistics and econometric tools were employed to analyze and present the obtained data. The findings from this research provide evidence that GDP shows a positive and significant effect, the Industrial Sector shows a positive and significant effect, Investment shows a positive but not significant effect. The main conclusion drawn from this study is that GDP and the industrial sector show a positive and significant effect while investment shows a positive but not significant effect on tax revenues in ASEAN countries