Research Article
The Effect of Government Effectiveness, Rule of Law, Control of Corruption, Regulatory Quality and e-Government on Tax Compliance (Empirical Study in ASEAN Countries)
@INPROCEEDINGS{10.4108/eai.13-9-2023.2341138, author={Ria Prasetyanti and Tri Joko Prasetyo and Liza Alvia}, title={The Effect of Government Effectiveness, Rule of Law, Control of Corruption, Regulatory Quality and e-Government on Tax Compliance (Empirical Study in ASEAN Countries)}, proceedings={Proceedings of the 6th International Conference of Economics, Business, and Entrepreneurship, ICEBE 2023, 13-14 September 2023, Bandar Lampung, Indonesia}, publisher={EAI}, proceedings_a={ICEBE}, year={2023}, month={12}, keywords={tax compliance government effectiveness rule of law control of corruption regulatory quality e-government}, doi={10.4108/eai.13-9-2023.2341138} }- Ria Prasetyanti
Tri Joko Prasetyo
Liza Alvia
Year: 2023
The Effect of Government Effectiveness, Rule of Law, Control of Corruption, Regulatory Quality and e-Government on Tax Compliance (Empirical Study in ASEAN Countries)
ICEBE
EAI
DOI: 10.4108/eai.13-9-2023.2341138
Abstract
This study aims to examine the effect of good governance on tax compliance as measured by government effectiveness, rule of law, control of corruption, regulatory quality and e-government. This issue of tax compliance is important to discuss, given the low average of tax compliance of ASEAN countries in 2020, which amounted to 15,05% when compared to the average tax compliance of OECD countries in 2020 which amounted to 33.5%. The trust in good governance will increase on tax compliance. In recent years, quality governance has been the main reason and measurement for society to pay tax. The purpose of this paper is to investigate the relationship between government effectiveness, rule of law, control of corruption, regulatory quality and e-government as a set of good governance and tax compliance procedures. The study uses data from ASEAN countries between the years 2010-2020. The empirical analysis applies panel data methodology to investigate the relationship.