PENGARUH PENDAPATAN PER KAPITA, ECONOMIC GROWTH RATE, ECONOMIC STRUCTURE, DAN TAX RATE TERHADAP TAX RATIO PADA NEGARA-NEGARA OECD DAN INDONESIA
Abstract: The purpose of this
study to identify and obtain evidence about the influence perkpita income,
economic growth rate, economic structure, and the tax rate of the tax ratio in
the OECD countries and Indonesia. Type of research is the use of quantitative
data, the research is based on the measurement results in the form of numerical
data. Sources used in research is secondary data. Methods of data collection in
this study is to collect data by the method of documentation. The sampling technique
used in this study was purposive sampling, the sampling technique with specific
considerations. Because of the limitations of the data of the whole country,
then the sample is taken the countries belonging to the OECD, including
Indonesia. Based on statistical tests were performed, the results obtained are
in the classical assumption test it can be concluded that the regression model
has qualified the assumptions of normality, free from the problem of
multicollinearity, heteroscedasticity, auto correlation. The overall effect of
independent variables on the dependent variable is affected by 49.8%. Based on
partial test or t test, indicated that of the four independent variables only
the economic structure that significantly affect the tax ratio.
Keywords: income capita,
economic growth rate, economic structure, tax rate, tax ratio
Penulis: Danny Wibowo
Kode Jurnal: jpakuntansidd130789
