TY  - THES
ID  - eprints84734
UR  - http://digilib.unila.ac.id/84734/
A1  - Yuliani, Rahayu
Y1  - 2024/07/24/
N2  - Penelitian ini bertujuan untuk menganalisis pengaruh tata kelola pemerintahan
yaitu variabel government effectiveness, regulatory quality, rule of law, control of
corruption, political stability dan voice and accountability terhadap rasio pajak.
Penelitian dilakukan terhadap Negara yang terletak di Kawasan Asia Tenggara,
sampel penelitian sebesar 7 Negara dari tahun 2010 hingga tahun 2022 dengan
jumlah observasi selama 13 tahun sebesar 91 item observasi. Hasil penelitian
menggunakan regresi data panel dengan metode pooled least square,
meyimpulkan bahwa variabel government effectiveness, regulatory quality, rule of
law, control of corruption, political stability dan voice and accountability secara
bersama-sama berpengaruh secara signifikan terhadap rasio pajak di Negara Asia
Tenggara, selain itu, secara parsial membuktikan bahwa variabel government
effectiveness, dan regulatory quality mempunyai pengaruh yang positif dan
signifikan terhadap rasio pajak, dan variabel control of corruption serta voice and
accountability berpengaruh negatif dan signifikan secara statistik terhadap
terhadap rasio pajak. Sedangkan variabel rule of law dan political stability tidak
berpengaruh signifikan terhadap rasio pajak di Negara Asia Tenggara tahun 2010
s/d 2022.
Kata Kunci: Government Effectiveness, Regulatory Quality, Rule Of Law,
Control Of Corruption, Political Stability, Voice And Accountability,
Rasio Pajak.

This research aims to analyze the influence of government governance
represented by the variables government effectiveness, regulatory quality, rule of
law, control of corruption, political stability and voice and accountability on the
tax ratio. The research was conducted on countries located in the Southeast Asia
region, the research sample was 7 countries from 2010 to 2022 with a total of 13
years of observations totaling 91 observation items. The results of research using
panel data regression with the pooled least square method, conclude that the
variables government effectiveness, regulatory quality, rule of law, control of
corruption, political stability and voice and accountability together have a
significant effect on the tax ratio in Southeast Asian countries. Apart from that, it
partially proves that the government effectiveness and regulatory quality variables
have a positive and significant influence on the tax ratio, and the control of
corruption and voice and accountability variables have a negative and statistically
significant influence on the tax ratio. Meanwhile, the rule of law and political
stability variables do not have a significant effect on the tax ratio in Southeast
Asian countries from 2010 to 2022.
Keywords: Government Effectiveness, Regulatory Quality, Rule Of Law,
Control Of Corruption, Political Stability, Voice And
Accountability, Tax Ratio
PB  - UNIVERSITAS LAMPUNG
M1  - masters
TI  - PENGARUH TATA KELOLA PEMERINTAHAN TERHADAP
RASIO PAJAK DI NEGARA ASIA TENGGARA
AV  - restricted
ER  -