The Effect of Capital Income, Economic Structure, Tax Rates, And Corruption of Tax Ratio In Countries Low Middle Income

International Journal of Economics and Management Studies

© 2020 by SSRG - IJEMS Journal

Volume 7 Issue 6

Year of Publication : 2020

Authors : Elok Kurniawati, Putri Octa Fadillah

10.14445/23939125/IJEMS-V7I6P118

How to Cite?

Elok Kurniawati, Putri Octa Fadillah, "The Effect of Capital Income, Economic Structure, Tax Rates, And Corruption of Tax Ratio In Countries Low Middle Income," SSRG International Journal of Economics and Management Studies, vol. 7,  no. 6, pp. 113-120, 2020. Crossref, https://doi.org/10.14445/23939125/IJEMS-V7I6P118

Abstract:

This study aims to empirically examine the relationship between income per capita, economic structure, tax rates, and corruption to the tax ratio. The research sample is 11 Asian countries with low, middle income in 2013-2017, determined by the purposive sampling method. The data in this study are secondary data taken from the official website of the World Bank and transparency. Hypothesis testing uses multiple regression analysis with Eviews 10. The results of this study indicate income per capita and economic structure has a significant positive effect, and tax rates have a significant positive effect on the tax ratio. At the same time, corruption has an insignificant negative effect on the tax ratio.

Keywords:

Capital Income, Economic Structure, Tax Rates, And Corruption Of Tax Ratio

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