Factors that Influence Tax Revenue and Government Expenditure in the Asia Pacific Region

摘要

This research aims to determine how the effect of economic growth, inflation, tax rate and good government governance on tax revenue and government expenditure on countries in the Asia Pacific region. The method of research analysis used is descriptive and verification analysis method of quantitative approach. The population of this research are countries in the Asia Pacific region, while for sampling using purposive sampling method. The data used are secondary data collected from website World Bank, Asia Development Bank, International Monetary Fund from 2014-2016. This research data using statistical test of panel data regression with model of random effect model and fixed effect model. The results of the research show that tax rates and good government governance affect tax revenue. While economic growth and inflation have no effect on tax revenue. As well as inflation, tax rates, good government governance and tax revenue affect government expenditure. While economic growth has no effect on government expenditure.