The Effect of Direct and Indirect Non-Oil and Gas Taxes on Domestic Revenue in Timor Leste

Authors

  • Carlos Afonso BARRETO Universitas Da Paz, Timor Leste

DOI:

https://doi.org/10.38142/ijesss.v1i3.43

Abstract

This study aims to determine the effect of direct and indirect non-oil taxes on domestic revenues. Secondary data are obtained from the tax office or the East Timor Revenue Service (ETRS). To determine the effect of direct and indirect non-oil and gas taxes on domestic revenues in Timor Leste, multiple regressions are used. Testing the Multiple Regression Hypothesis using the t test. The results obtained are that the non-oil and gas tax variable directly and has no positive effect on the state revenue variable. The results of the study show that direct and indirect non-oil and gas taxes together have an effect on the state revenue variable. From the regression equation, the results obtained from the effect of direct non-oil taxes on domestic revenues are $ 2,667. Meanwhile, the indirect non-oil and gas tax on domestic revenues was $ 1,525.

Downloads

Download data is not yet available.

References

Busso, M., Dinkelman, T., Claudia Martínez, A., & Romero, D. (2017). The effects of financial aid and returns information in selective and less selective schools: Experimental evidence from Chile. Labour Economics, 45(November 2016), 79–91. https://doi.org/10.1016/j.labeco.2016.11.001

Blunt, P. (2009). The political economy of accountability in Timor?Leste: Implications for public policy. Public Administration and Development: The International Journal of Management Research and Practice, 29(2), 89-100.

Cotton, J. (2007). Timor-Leste and the discourse of state failure. Australian Journal of International Affairs, 61(4), 455-470.

Dewi, C. I. R. S., Surya, L. P. L. S., & Saputra, K. A. K. (2019). Pengaruh Kepemilikan Manajerial dan Kepemilikan Institusional Terhadap Pemilihan Kantor Akuntan Publik pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia. DIALEKTIKA?: Jurnal Ekonomi Dan Ilmu Sosial, 4(1), 26–33. https://doi.org/10.36636/dialektika.v4i1.283

Figueroa B., E., Orihuela R., C., & Calfucura T., E. (2010). Green accounting and sustainability of the Peruvian metal mining sector. Resources Policy, 35(3), 156–167. https://doi.org/10.1016/j.resourpol.2010.02.001

Jensen, M. C. (2005). Takeovers: Their Causes and Consequences. SSRN Electronic Journal, 2(1), 21–48. https://doi.org/10.2139/ssrn.173455

Mironiuc, M., Chersan, I.-C., & Robu, I.-B. (2013). Ethics in Providing Non-Audit Services to Ensure Transparency in Financial Reporting. Procedia - Social and Behavioral Sciences, 81, 474–478. https://doi.org/10.1016/j.sbspro.2013.06.463

Molnar, A. K. (2009). Timor Leste: Politics, history, and culture (Vol. 27). Routledge.

Nygaard-Christensen, M. (2016). Timor-Leste In 2015. Southeast Asian Affairs, 347-360.

Priliandani, N. M. I., & Saputra, K. A. K. (2019). Pengaruh Norma Subjektif Dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Hotel Dan Restoran. Krisna: Kumpulan Riset Akuntansi, 11(1), 13–25.

Saputra, K. A. K., Subroto, B., Rahman, A. F., & Saraswati, E. (2020). Issues of morality and whistleblowing in short prevention accounting. International Journal of Innovation, Creativity and Change, 12(3), 77–88.

Sawani, Y., Abdillah, A., Rahmat, M., Noyem, J. A., & Sirat, Z. (2016). Employer’s Satisfaction on Accounting Service Performance: A Case of Public University Internship Program. Procedia - Social and Behavioral Sciences, 224(August 2015), 347–352. https://doi.org/10.1016/j.sbspro.2016.05.386

Scheiner, C. (2015). Can the Petroleum Fund exorcise the resource curse from Timor-Leste?. A new era, 73-101.

Sujana, E., Saputra, K. A. K., & Manurung, D. T. H. (2020). Internal control systems and good village governance to achieve quality village financial reports. International Journal of Innovation, Creativity and Change, 12(9), 98–108.

Tang, T., Mo, P. L. L., & Chan, K. H. (2017). Tax collector or tax avoider? An investigation of intergovernmental agency conflicts. Accounting Review, 92(2), 247–270. https://doi.org/10.2308/accr-51526

Tilley, A., Hunnam, K. J., Mills, D. J., Steenbergen, D. J., Govan, H., Alonso-Poblacion, E., ... & Cohen, P. (2019). Evaluating the fit of co-management for small-scale fisheries governance in Timor-Leste. Frontiers in Marine Science, 6, 392.

Viaene, J. M., & Zilcha, I. (2013). Public funding of higher education. Journal of Public Economics, 108, 78–89. https://doi.org/10.1016/j.jpubeco.2013.09.008

Downloads

Published

2021-02-02