2023
DOI: 10.54957/jolas.v3i2a.655
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Pengaruh Industri Dan Pendapatan Perkapita Terhadap Penerimaan Pajak Dengan Kualitas Peraturan Sebagai Pemoderasi

Pius Aji Cakra Bagaskara,
Suparna Wijaya

Abstract: This study aims to determine the effect of the industrial sector's contribution to GDP and per capita income on tax revenues moderated by regulatory quality. The data used is data taken from the World Bank Open Data in the period 2002 to 2019, while the objects studied were 37 countries with the lower-middle income economy category. The method used is a quantitative method with multiple linear regression of panel data with a random effect model. The results of this study indicate that simultaneously, all varia… Show more

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