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GOVERNANCE QUALITY, ECONOMIC SUSTAINABILITY, AND TAX REVENUE: A MODERATION ANALYSIS

Jurnal Ilmiah Ilmu Terapan Universitas Jambi · Vol. 10 No. 2 (2026) · hlm. 734–752

DOI
10.22437/jiituj.v10i2.54193
ISSN
2580-2259, 2580-2240
Terbit
2026-04-30
Penerbit
LPPM Universitas Jambi
Bahasa
en
Lisensi
creativecommons.org/licenses/by/4.0

Abstrak

This study examines the effect of governance quality on tax revenue and investigates the moderating role of economic sustainability. Grounded in the Quality of Governance (QoG) framework, Agency Theory, and Sustainable Growth Theory, this research explains how institutional quality influences fiscal capacity and how economic sustainability conditions this relationship. The study employs an explanatory quantitative design using an unbalanced panel dataset of seven ASEAN countries over the period 1996–2023, comprising 196 observations selected through purposive sampling based on data availability and consistency. Secondary data are obtained from the World Bank’s Worldwide Governance Indicators (WGI), World Development Indicators (WDI), and the International Country Risk Guide (ICRG). The analysis is conducted using panel data regression and Moderated Regression Analysis (MRA) with robust standard errors to address heteroskedasticity and autocorrelation. The results show that government effectiveness, regulatory quality, rule of law, and voice and accountability have positive and significant effects on tax revenue, while control of corruption and political stability exhibit negative short-term effects. Furthermore, economic sustainability strengthens the positive relationship between governance quality and tax revenue while weakening the effects of certain governance dimensions. These findings indicate that governance reforms alone are insufficient without supportive and sustainable economic conditions. This study contributes by integrating governance quality and economic sustainability into a unified framework and provides policy implications for developing countries in designing integrated strategies to enhance tax revenue performance.

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21 penulis · 55 tautan kepenulisan bersama · 29 lintas organisasi

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  • Sriwijaya University
  • National Research and Innovation Agency
  • Universitas Islam Malang
  • Universitas Halu Oleo
  • RSUD Prof. Dr. Saiful Anwar Malang
  • Hasanuddin University
  • University of Brawijaya
  • Afiliasi tidak diketahui
  • Organisasi berbeda
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Rekan penulisOrganisasiArtikel bersama
Rika Henda SafitriSriwijaya University2
Hasni YusriantiSriwijaya University2
Asnani AsnaniUniversitas Halu Oleo1
Kobajashi Togo IsamuUniversitas Halu Oleo1
Azwardi AzwardiSriwijaya University1
Ahmad SyathiriSriwijaya University1
Bambang RahardjoRSUD Prof. Dr. Saiful Anwar Malang1
Siti Candra Windu BaktiyaniRSUD Prof. Dr. Saiful Anwar Malang1
Sultanah ZahariahAfiliasi tidak diketahui1
Sri WinarsihUniversity of Brawijaya1
Pia Alpiah Rosa MelindaUniversitas Islam Malang1
Dewi MasyithohUniversitas Islam Malang1
Kenny HalfiUniversitas Islam Malang1
Setiasih SetiasihNational Research and Innovation Agency1
Eni Siti RohaeniNational Research and Innovation Agency1
Mewa ArianiNational Research and Innovation Agency1
Yenny Nur AnggraenyNational Research and Innovation Agency1

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Sumber metadata: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/JIITUJ/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">GOVERNANCE QUALITY, ECONOMIC SUSTAINABILITY, AND TAX REVENUE: A MODERATION ANALYSIS</dc:title>
	<dc:creator xml:lang="en">Kalsum, Umi</dc:creator>
	<dc:creator xml:lang="en">Susetyo, Didik</dc:creator>
	<dc:creator xml:lang="en">Saftiana, Yulia</dc:creator>
	<dc:creator xml:lang="en">Fuadah, Luk Luk</dc:creator>
	<dc:subject xml:lang="en">ASEAN Countries</dc:subject>
	<dc:subject xml:lang="en">Economic Sustainability</dc:subject>
	<dc:subject xml:lang="en">Governance Quality</dc:subject>
	<dc:subject xml:lang="en">Revenue</dc:subject>
	<dc:description xml:lang="en">This study examines the effect of governance quality on tax revenue and investigates the moderating role of economic sustainability. Grounded in the Quality of Governance (QoG) framework, Agency Theory, and Sustainable Growth Theory, this research explains how institutional quality influences fiscal capacity and how economic sustainability conditions this relationship. The study employs an explanatory quantitative design using an unbalanced panel dataset of seven ASEAN countries over the period 1996–2023, comprising 196 observations selected through purposive sampling based on data availability and consistency. Secondary data are obtained from the World Bank’s Worldwide Governance Indicators (WGI), World Development Indicators (WDI), and the International Country Risk Guide (ICRG). The analysis is conducted using panel data regression and Moderated Regression Analysis (MRA) with robust standard errors to address heteroskedasticity and autocorrelation. The results show that government effectiveness, regulatory quality, rule of law, and voice and accountability have positive and significant effects on tax revenue, while control of corruption and political stability exhibit negative short-term effects. Furthermore, economic sustainability strengthens the positive relationship between governance quality and tax revenue while weakening the effects of certain governance dimensions. These findings indicate that governance reforms alone are insufficient without supportive and sustainable economic conditions. This study contributes by integrating governance quality and economic sustainability into a unified framework and provides policy implications for developing countries in designing integrated strategies to enhance tax revenue performance.</dc:description>
	<dc:publisher xml:lang="en">LPPM Universitas Jambi</dc:publisher>
	<dc:date>2026-04-30</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://online-journal.unja.ac.id/JIITUJ/article/view/54193</dc:identifier>
	<dc:identifier>10.22437/jiituj.v10i2.54193</dc:identifier>
	<dc:source xml:lang="en">Jurnal Ilmiah Ilmu Terapan Universitas Jambi; Vol. 10 No. 2 (2026): Volume 10, Nomor 2, April 2026; 734-752</dc:source>
	<dc:source>2580-2259</dc:source>
	<dc:source>2580-2240</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://online-journal.unja.ac.id/JIITUJ/article/view/54193/24124</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2026 Umi Kalsum, Mr, Mrs, Mrs</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>