Factor that influences tax revenue in Malaysia / Oziefanney Kemmy

• Main Author: Kemmy, Oziefanney
• Format: Student Project
• Language: English
• Published: 2019
• Subjects: Income. Income distribution. National income. Including gross national product, gross domestic product, and gross state product; Inflation and taxation; Tax revenue estimating
• Online Access: http://ir.uitm.edu.my/id/eprint/41036/1/41036.pdf; http://ir.uitm.edu.my/id/eprint/41036/

This paper provides a factor that influences tax revenue in Malaysia. There are independent variables are the gross domestic product, inflation, and trade with the dependent variables which is tax revenue. This study to want to know the relationship between the independent and dependent variable. It is because from the previous study there are different result have been found. So, this study examines the relationship using Eviews9 to run the data. This study used time-series data that cover one country is Malaysia for 30 years from 1988 until 2017. Based on the results from the test that is conducted in this study, gross domestic product and inflation have a negative relationship on the tax revenue. Meanwhile, the trade has a positive relationship with the tax revenue.