Effect of Inflation, Economic Growth, and Tax Rates on Tax Ratios in Asian Countries in the Period 2015-2020

ABSTRACT: This research was conducted to analyze the Effect of Inflation, Economic Growth, and Tax Rates on Tax Ratios in ASEAN Countries either partially or simultaneously. The sampling method is purposive sampling. This study used 7 ASEAN countries with a sample number of 42 data. This type of data is secondary data sourced from World Bank and OECD data. The data analysis method used is multiple linear regression analysis. The findings of this study are based on the results of the t-test, it can be concluded that partial inflation has a negative effect on the tax ratio in ASEAN countries in the period 2015-2020. Partial economic growth and tax rates have no effect on the tax ratio in ASEAN Countries in the period 2015-2020. Based on the results of the F test it was concluded that Inflation, Economic Growth, and Tax Rates simultaneously have a significant effect on the tax ratio in ASEAN Countries in the period 2015-2020