Determinan Penerimaan Pajak Di Negara-Negara Berpenghasilan Menengah

Authors

  • Anita Damajanti Semarang University

DOI:

https://doi.org/10.26623/slsi.v24i1.13519

Abstract

Pajak merupakan sumber utama pendapatan negara, khususnya di negara berpenghasilan menegah. Peningkatan penerimaan pajak dapat mendorong kemandirian keuangan di negara berpenghasilan menegah. Penelitian ini bertujuan menganalisis faktor yang mempengaruhi penerimaan pajak di negara-negara yang dikategorikan berpenghasilan menengah berdasarkan kriteria Bank Dunia tahun 2024. Penelitian ini menganalisis pertumbuhan ekonomi, keterbukaan perdagangan, foreign direct investment, industri manufaktur dan inflasi yang diprediksi sebagai determian penerimaan pajak. Populasi penelitian ini yaitu negara berpenghasilan menengah sebanyak 108 negara. Sampel yang memenuhi kriteria sebanyak 41 negara selama periode 2015-2024, Jumlah observasi dengan balanced data panel yaitu 410 observasi. Tahap pengolahan data meliputi analisis deskriptif statistik, pemilihan spesifikasi model regresi data panel, dan pengujian hipotesis. Berdasarkan hasil uji chow, uji Hausman, dan uji Lagrange Multiplier disimpulkan bahawa model regresi yang sesuai digunakan pada persamaan model ini yaitu model Random Effect. Pengolahan data dilakukan dengan bantuan aplikasi Eviews. Hasil uji hipotesis secara parsial dan secara simultan yaitu pertumbuhan ekonomi, keterbukaan perdagangan, foreign direct investment, industri manufaktur dan inflasi secara signifikan mempengaruhi penerimaan pajak. Hasil ini konsisten dengan penelitian terdahulu. Implikasi penelitian ini yaitu negara-negara berpenghasilan menengah sebaiknya fokus untuk meningkatkan akses investasi modal asing, meningkatkan transaksi perdagangan luar negeri, mendorong peningkatan industri manufaktur, serta mengedalikan inflasi agar dapat mendorong peningkatan penerimaan pajak. Kemandirian keuangan negara yang berasal dari pajak diharapkan dapat mendorong negara-negara berpenghasilan menengah untuk meningkat menjadi kelompok negara berpenghasilan tinggi.

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Published

2026-01-23

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Vol. 24 No. 1 (2026): January

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How to Cite

Damajanti, A. (2026). Determinan Penerimaan Pajak Di Negara-Negara Berpenghasilan Menengah. Solusi, 24(1), 57-73. https://doi.org/10.26623/slsi.v24i1.13519