eprintid: 135105 rev_number: 85 eprint_status: archive userid: 216050 dir: disk0/00/13/51/05 datestamp: 2025-08-08 02:58:33 lastmod: 2025-08-08 02:58:33 status_changed: 2025-08-08 02:58:33 type: thesis metadata_visibility: show creators_name: Muhamad Herdyansyah, - creators_nim: NIM2109267 creators_id: muherdyansyaah@upi.edu contributors_type: http://www.loc.gov/loc.terms/relators/THS contributors_type: http://www.loc.gov/loc.terms/relators/THS contributors_name: Ida Farida Adi Prawira, - contributors_name: Mimin Widaningsih, - contributors_nidn: NIDN0410127702 contributors_nidn: NIDN0001077908 contributors_id: ida.farida@upi.edu contributors_id: mimin.widaningsih@upi.edu title: PENGARUH KUALITAS REGULASI, KEMAPANAN INFRASTRUKTUR, DAN PENGGUNAAN TEKNOLOGI INFORMASI TERHADAP REALISASI PENERIMAAN PAJAK DI NEGARA-NEGARA ASEAN ispublished: pub subjects: HF5601 subjects: HG subjects: QA75 divisions: AK full_text_status: restricted keywords: Kualitas Regulasi, Kemapanan Infrastruktur, Penggunaan Teknologi Informasi, Kepatuhan Pajak, ASEAN Regulatory Quality, Infrastructure Maturity, Information Technology, Tax Revenue Realization, ASEAN note: https://scholar.google.com/citations?view_op=list_works&hl=id&user=q_3OiQEAAAAJ ID SINTA Dosen Pembimbing: Ida Farida Adi Prawira: 6027190 Mimin Widaningsih: 6140348 abstract: Penelitian ini mengkaji pengaruh kualitas regulasi, kemapanan infrastruktur, dan penggunaan teknologi informasi terhadap realisasi penerimaan pajak di negara-negara ASEAN. Tujuan penelitian adalah menganalisis hubungan ketiga faktor tersebut guna memberikan dasar empiris bagi kebijakan perpajakan yang lebih efektif dan adaptif di kawasan ASEAN. Penelitian ini menggunakan metode kuantitatif asosiatif dengan pendekatan deskriptif. Data sekunder dikumpulkan dari World Governance Indicators, Statistical Performance Indicators, International Telecommunication Union, dan Government Revenue Dataset untuk delapan negara ASEAN tahun 2016-2023. Analisis dilakukan menggunakan regresi data panel dengan perangkat lunak Eviews 12. Hasil penelitian menunjukkan bahwa kualitas regulasi dan penggunaan teknologi informasi berpengaruh signifikan terhadap realisasi penerimaan pajak di negara-negara ASEAN, sedangkan kemapanan infrastruktur tidak berpengaruh signifikan. Secara simultan, ketiga variabel tersebut signifikan terhadap realisasi pajak. Model terbaik yang digunakan adalah Random Effect Model, dengan nilai R² sebesar 14,65%, menunjukkan bahwa variabel independen menjelaskan sebagian kecil variabilitas penerimaan pajak, sementara sisanya dipengaruhi oleh faktor eksternal lainnya.Kualitas regulasi dan penggunaan teknologi informasi terbukti signifikan meningkatkan penerimaan pajak negara-negara ASEAN, sementara kemapanan infrastruktur belum menunjukkan pengaruh langsung. Disarankan agar pemerintah memperkuat sinergi antara regulasi, infrastruktur, dan teknologi, serta melibatkan variabel tambahan dan metode lanjutan dalam penelitian selanjutnya untuk hasil yang lebih komprehensif. This study examines the influence of regulatory quality, infrastructure maturity, and information technology usage on tax revenue realization in ASEAN countries. The aim is to analyze the relationship among these three factors to provide an empirical basis for more effective and adaptive tax policies in the ASEAN region. This research employs an associative quantitative method with a descriptive approach. Secondary data were collected from the World Governance Indicators, Statistical Performance Indicators, International Telecommunication Union, and Government Revenue Dataset for eight ASEAN countries from 2016 to 2023. The analysis was conducted using panel data regression with EViews 12 software. The findings reveal that regulatory quality and information technology usage have a significant effect on tax revenue realization in ASEAN countries, while infrastructure maturity does not show a significant impact. Simultaneously, the three variables significantly affect tax revenue. The best-fit model is the Random Effect Model, with an R² value of 14.65%, indicating that the independent variables explain a small portion of the variability in tax revenue, while the remainder is influenced by other external factors. Regulatory quality and information technology usage are proven to significantly enhance tax revenue in ASEAN countries, whereas infrastructure maturity has not shown a direct effect. It is recommended that governments strengthen the synergy between regulation, infrastructure, and technology, and consider additional variables and advanced methods in future research for more comprehensive results. date: 2025-07-23 date_type: published institution: Universitas Pendidikan Indonesia department: KODEPRODI62201#Akuntansi_S1 thesis_type: other thesis_name: other official_url: https://repository.upi.edu related_url_url: https://perpustakaan.upi.edu related_url_type: org citation: Muhamad Herdyansyah, - (2025) PENGARUH KUALITAS REGULASI, KEMAPANAN INFRASTRUKTUR, DAN PENGGUNAAN TEKNOLOGI INFORMASI TERHADAP REALISASI PENERIMAAN PAJAK DI NEGARA-NEGARA ASEAN. S1 thesis, Universitas Pendidikan Indonesia. document_url: http://repository.upi.edu/135105/1/S_PEA_2109267_Appendix.pdf document_url: http://repository.upi.edu/135105/4/S_PEA_2109267_Chapter1.pdf document_url: http://repository.upi.edu/135105/2/S_PEA_2109267_Chapter2.pdf document_url: http://repository.upi.edu/135105/6/S_PEA_2109267_Chapter3.pdf document_url: http://repository.upi.edu/135105/7/S_PEA_2109267_Chapter4.pdf document_url: http://repository.upi.edu/135105/3/S_PEA_2109267_Chapter5.pdf document_url: http://repository.upi.edu/135105/5/S_PEA_2109267_Title.pdf