PENGARUH INKLUSI KEUANGAN TERHADAP RASIO PAJAK DI NEGARA BERPENDAPATAN RENDAH DAN MENENGAH

Abstract

This study aims to analyze the influence of financial inclusion towards tax ratio in the low and middle income countries. A financially included society could be a determinant factor for a higher level of tax ratio through a higher capability to pay tax and lower size of shadow economy. The sample used in this study was 54 low and middle income countries for dataset in 2011, 2014, and 2017. The method of hypothesis testing is done by multiple regression analysis. The results in this study show that financial inclusion has significant and positive influence on tax ratio in the low and middle income countries.