Determinants of Tax Revenues and Their Impact for The Public Welfare in Five Asean Countries

Abstract : This study was conducted to determining factors of tax revenues and the impact on people’s well-being in five ASEAN countries, namely Indonesia, the Philippines, Malaysia, Thailand, and Vietnam. In this study, the variables interest rates, number of companies, inflation and gross domestic product, tax revenues, and public welfare were used. This research uses secondary data and is analyzed using the Eviews app. The results of this study show that there is a significant negative impact of interest and inflation on tax revenues. At the same time, the number of companies and gross domestic brutto have a positive and significant impact on tax revenues. And tax revenues have a positive and significant impact on the well-being of the community.