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"ABSTRAKStudi ini meneliti hubungan antara penggelapan pajak, sebagai salah satuindikator kepatuhan pajak, dan ekspektasi bisnis serta determinan-determinanlainyang potensial. Variabel-variabel yang dipilih dalam hubungannya denganpenggelapan pajak adalah net profit margin, inventory turnover, corporateincome, marginal tax rate dan fixed assets ratio. Dari hasil regresi menunjukkanbahwa net profit margin dan inventory turnover yang digunakan sebagai proxyekspektasi bisnis, memiliki korelasi negatif. Hasil ini sejalan denganhipotesis awal berdasarkan teori. Sebaliknya, income, fixed assets ratio danmarginal tax rate, yang diharapkan juga mempengaruhi tingkat kepatuhan pajakberdasarkan teori, tidak signifikan secara statistik.

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ABSTRACTIn this research study an investigation was conducted into the relationship between tax evasion as an indicator of tax compliance and business expectations and other possible determinants The following variables were chosen to assess their effect on tax evasion net profit margins inventory turnover corporate income the marginal tax rate and the fixed assets ratio Results reveal that the net profit margin and inventory turnover as proxies for business expectations have a negative relationship these results were expected from the theory On the other hand income the fixed assets ratio and the marginal tax rate which were also expected to affect tax compliance in theory did not have a statistically significant effect on tax evasion "

"The total number of Regional Trade Agreement (RTA) has increased rapidly over the past 30 years, from 22 in 1990 to 308 in 2020. The association of Southeast Asian Nations (ASEAN) aimed to increase regional integration among members through ASEAN Free Trade Area (AFTA) that came into force in 1993. The ASEAN goal to promote broadened regional integration can be seen through trade agreements with China, Japan, Korea, Australia, New Zealand, and India which signifying cooperation in the Asian Pacific region. The Hausman-Taylor estimator was used to overcome endogeneity problems in the gravity equation without dropping the time-invariant variables which become the advantage of this method. The results show that AFTA increases trade flows between members and promotes imports and exports to the rest of the world. ASEAN regional integration outside the region with six trade partners show positive effect to members and has a minimal negative effect to non-members globally.

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Total perjanjian perdagangan regional (RTA) di dunia meningkat selama 30 tahun terakhir, dari 22 di tahun 1990 menjadi 308 di tahun 2020. Perhimpunan Bangsa-Bangsa di Asia Tenggara (ASEAN) bertujuan untuk meningkatkan integrasi ekonomi antar anggota di kawasan melalui ASEAN Free Trade Area (AFTA) sejak 1993. Integrasi regional yang lebih luas dapat dilihat melalui perjanjian perdagangan ASEAN dengan Cina, Jepang, Korea, Australia, Selandia Baru, dan India. Metode Hausman-Taylor digunakan dalam model untuk mengatasi masalah endogenitas tanpa menghilangkan variabel yang tidak berubah terhadap waktu. Hasil estimasi menunjukkan bahwa AFTA meningkatkan arus perdagangan antar anggota serta meningkatkatn impor dan ekspor ke negara yang bukan merupakan anggota. Lebih lanjut, integrasi regional di luar kawasan ASEAN dengan 6 partner dagang menunjukkan efek positif terhadap negara anggota serta memberikan efek negatif yang kecil terhadap negara bukan anggota."

"Tesis ini bertujuan mengevaluasi efektivitas program desentralisasi di Indonesia melalui analisa atas kinerja pajak provinsi. Analisa didasarkan pada model dari Teera yang dimodifikasi sesuai kondisi Indonesia, Model tersebut mengukur kinerja pajak provinsi dari tiga dimensi, yaitu kinerja masa lalu yang diukur dari rasio pajak, kinerja aktual yang diukur dari potensi dasar pajak dan indeks usaha pajak, serta kinerja mendatang yang diukur dari elastisitas pajak. Modifikasi dilakukan dengan cara menggunakan pengeluaran pemerintah sebagai dependent variable dalam regresi dan menmbah variabel yang diapakai dalam regresi dengan variabel yang berpengaruh pada pajak provinsi di Indonesia.

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This study seeks to evaluate the effectiveness of decentralization by analyzing tax performance across the province of Indonesia. This study is based the Teera model, which measures tax performance in three dimensions. Past performance is measured by the tax ratio, current performance is measured by the potential tax base and tax effort index, and future performance is measured by the tax elasticity. This study modifies the Teera model for the provincial level by using the ratio of tax to expenditure as the dependent variable. This study also tries to compromise the Teera model and the real condition of provincial tax performance as the explanatory variables. Those variables reflect provincial capacities in augmenting provincial tax revenue."