Research Article
Analysis of The Influence of Per Capita Income, Agriculture, Industry, Foreign Direct Investment, Human Development Index, and Corruption on Tax Revenue in Indonesia: A Case Study at The Regional Office of The Directorate General of Taxes With Working Area of One Province
@INPROCEEDINGS{10.4108/eai.11-9-2024.2354429, author={Muhammad Ramadhan Zulfi and Vissia Dewi Haptari}, title={Analysis of The Influence of Per Capita Income, Agriculture, Industry, Foreign Direct Investment, Human Development Index, and Corruption on Tax Revenue in Indonesia: A Case Study at The Regional Office of The Directorate General of Taxes With Working Area of One Province}, proceedings={Proceedings of the 1st Public Sector International Conference, PSIC 2024, 11-12 September 2024, Lombok Island, West Nusa Tenggara, Indonesia}, publisher={EAI}, proceedings_a={PSIC}, year={2025}, month={2}, keywords={per capita income agriculture industry foreign direct investment human development index corruption tax revenue}, doi={10.4108/eai.11-9-2024.2354429} }- Muhammad Ramadhan Zulfi
Vissia Dewi Haptari
Year: 2025
Analysis of The Influence of Per Capita Income, Agriculture, Industry, Foreign Direct Investment, Human Development Index, and Corruption on Tax Revenue in Indonesia: A Case Study at The Regional Office of The Directorate General of Taxes With Working Area of One Province
PSIC
EAI
DOI: 10.4108/eai.11-9-2024.2354429
Abstract
Tax revenue is the main source of state revenue in Indonesia. Indonesia's tax revenue in terms of tax ratio is still not optimal when compared to Southeast Asian countries and other countries in general. This study aims to examine the effect of per capita income, agriculture, industry, foreign direct investment, human development index, and corruption on tax revenue at the Regional Office of the Directorate General of Taxes. The selection of research objects was carried out using purposive sampling technique and 100 observations were obtained. This study uses quantitative methods with panel data regression with the Correlated Panels Corrected Standard Errors regression model. The results showed that per capita income, industry, foreign direct investment, human development index has a positive effect on tax revenue. Agriculture and corruption has no effect on tax revenue.
