Research Article
Taxation and Economic Growth in ASEAN Countries
@INPROCEEDINGS{10.4108/eai.25-5-2024.2349363, author={Fibria Anggraini Puji Lestari and Yolanda Yolanda}, title={Taxation and Economic Growth in ASEAN Countries}, proceedings={Proceedings of the 4th International Conference on Law, Social Sciences, Economics, and Education, ICLSSEE 2024, 25 May 2024, Jakarta, Indonesia}, publisher={EAI}, proceedings_a={ICLSSEE}, year={2024}, month={8}, keywords={tax economic growth asean}, doi={10.4108/eai.25-5-2024.2349363} }- Fibria Anggraini Puji Lestari
Yolanda Yolanda
Year: 2024
Taxation and Economic Growth in ASEAN Countries
ICLSSEE
EAI
DOI: 10.4108/eai.25-5-2024.2349363
Abstract
Behind this is curiosity about the economic development of the ASEAN countries, which is influenced by tax revenues. The study is dedicated to the impact of the tax on the economic development of the ASEAN countries. The samples for this study come from Indonesia, Malaysia, the Philippines and Thailand. The data used in this study is the second data from 2010 to 2022. Process survey data using panel regression data. However, this study shows that all explanatory variables have a significant impact on the dependent variable. Inflation variables have a negative and significant impact on taxation, while diversity related to market capital and tourism has a positive impact on tax revenues. Tax revenues have a small positive impact on economic growth. The economic dynamics of the ASEAN countries (Indonesia, Malaysia, Philippines, Thailand) are influenced by many factors.