Tax Revenue and Human Development Index in the Seven ASEAN Countries

Abstract : This research is motivated by curiosity about tax revenues and human development indices in 7 (seven) ASEAN countries that are influenced by tax revenues. The aim of this study is to show the impact of taxes on the Human Development Index in 7 ASEAN countries. Examples of this study include Indonesia, Malaysia, the Philippines and Thailand, Myanmar, Cambodia, and Vietnam. The second data used in this study covers the period from 2010 to 2023. The regression of the panel data was used in the processing of the study data. At the same time, this study significantly illustrates the influence of independent variables on related variables. Variable inflation had a significant negative impact on tax revenues, while variable market capitalization and tourist visits had a positive and significant correlation with tax revenues. Tax revenues also have a positive impact on the economic growth of ASEAN countries (Indonesia, Malaysia, the Philippines, Thailand, Myanmar, Cambodia and Vietnam).