Total Tax Rate and Shadow Economy in ASEAN Countries
This study investigates a total tax rate and shadow economy in ASEAN from 1991 to 2015. The critical variable in this study is the shadow economy as dependent variables. Then total tax rate, ATMs number per 100,000 adults, deposit interest rate, and GDP deflator as independent variables. Data obtain...
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| Format: | Article |
| Language: | English |
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Muhammadiyah University Press
2025-03-01
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| Series: | Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan |
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| Online Access: | https://journals2.ums.ac.id/index.php/jep/article/view/9257 |
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| _version_ | 1849320612567187456 |
|---|---|
| author | Tangguh Pratysto |
| author_facet | Tangguh Pratysto |
| author_sort | Tangguh Pratysto |
| collection | DOAJ |
| description | This study investigates a total tax rate and shadow economy in ASEAN from 1991 to 2015. The critical variable in this study is the shadow economy as dependent variables. Then total tax rate, ATMs number per 100,000 adults, deposit interest rate, and GDP deflator as independent variables. Data obtained from the country indicators at the World Bank and Global Economy. The writers use quantitative research methods with the Generalized Least Squares regression model. The result shows that the shadow economy existence. The increase of the total tax rate, the increase of GDP deflator, and the decrease of deposit interest rate on the shadow economy, causing considerable losses to government revenue. This study provides strategic information to policymakers in the tax policy review. |
| format | Article |
| id | doaj-art-e695b5665fa24e56af7159af1767413d |
| institution | Kabale University |
| issn | 1411-6081 2460-9331 |
| language | English |
| publishDate | 2025-03-01 |
| publisher | Muhammadiyah University Press |
| record_format | Article |
| series | Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan |
| spelling | doaj-art-e695b5665fa24e56af7159af1767413d2025-08-20T03:50:01ZengMuhammadiyah University PressJurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan1411-60812460-93312025-03-0110110610.23917/jep.v21i2.103029320Total Tax Rate and Shadow Economy in ASEAN CountriesTangguh Pratysto0STIE IGI JakartaThis study investigates a total tax rate and shadow economy in ASEAN from 1991 to 2015. The critical variable in this study is the shadow economy as dependent variables. Then total tax rate, ATMs number per 100,000 adults, deposit interest rate, and GDP deflator as independent variables. Data obtained from the country indicators at the World Bank and Global Economy. The writers use quantitative research methods with the Generalized Least Squares regression model. The result shows that the shadow economy existence. The increase of the total tax rate, the increase of GDP deflator, and the decrease of deposit interest rate on the shadow economy, causing considerable losses to government revenue. This study provides strategic information to policymakers in the tax policy review.https://journals2.ums.ac.id/index.php/jep/article/view/9257total tax rateshadow economytax evasion |
| spellingShingle | Tangguh Pratysto Total Tax Rate and Shadow Economy in ASEAN Countries Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan total tax rate shadow economy tax evasion |
| title | Total Tax Rate and Shadow Economy in ASEAN Countries |
| title_full | Total Tax Rate and Shadow Economy in ASEAN Countries |
| title_fullStr | Total Tax Rate and Shadow Economy in ASEAN Countries |
| title_full_unstemmed | Total Tax Rate and Shadow Economy in ASEAN Countries |
| title_short | Total Tax Rate and Shadow Economy in ASEAN Countries |
| title_sort | total tax rate and shadow economy in asean countries |
| topic | total tax rate shadow economy tax evasion |
| url | https://journals2.ums.ac.id/index.php/jep/article/view/9257 |
| work_keys_str_mv | AT tangguhpratysto totaltaxrateandshadoweconomyinaseancountries |