PENGARUH INFLASI, EKSPOR DAN FOREIGN DIRECT INVESTMENT TERHADAP TAX RATIO DI NEGARA ASEAN TAHUN 2018-2022

ABSTRACT THE EFFECT OF INFLATION, EXPORTS AND FOREIGN DIRECT INVESTMENT ON THE TAX RATIO IN ASEAN COUNTRIES 2018-2022 By: Iis Sumiati Nur Fitri NPM. 213401116 Mentors: Iis Surgawati Dwi Hastuti Lestari K This study aims to determine the effect of inflation, exports and foreign direct investment on the tax ratio in ASEAN countries in 2018-2022, both partially and together. The research method used in this research is a quantitative method with a descriptive approach and takes secondary data obtained from the world bank website. The model used in this study is a panel data regression model with a fixed effect model (FEM). The results showed that partially inflation has an insignificant positive effect on the tax ratio, exports have a significant positive effect on the tax ratio and foreign direct investment has a significant negative effect on the tax ratio in ASEAN countries in 2018-2022. The relationship of tax ratio to inflation and foreign direct investment is inelastic while the relationship of exports to tax ratio is inelastic. Simultaneously, inflation, exports and foreign direct investment have a significant effect on the tax ratio in ASEAN countries in 2018-2022.

Keywords: inflation, export, foreign direct investment, elasticity, tax ratio