DETERMINING FACTORS OF TIMOR-LESTE TAX REVENUE OPTIMIZATION
This research aims to test and find evidence regarding efforts to increase tax revenues, namely extensification of taxes and levies, tax reform, the effectiveness of tax audits, tax knowledge, and foreign investment as determining factors in optimizing tax sector revenues in Timor Leste. The methods used in this research include research approaches, research stages, and data analysis. This research uses quantitative methods to test and analyze the influence of each independent variable on the dependent variable, namely increasing tax sector revenue, with the data collection technique being the survey method. The findings of this research can be helpful for the government in helping to increase tax sector revenues to reduce dependence on the oil and gas sector. The novelty regarding increasing tax revenue, especially in Timor Leste, is seen from various aspects that have the potential to increase tax revenue, namely extensification of tax potential, potential extensification of levies, tax reform, the effectiveness of tax audits, tax knowledge, and foreign direct investment (FDI). Based on the research results, it is known that extensification of tax potential, potential levies, tax reform, the effectiveness of tax audits, tax knowledge, and Foreign Direct Investment (FDI) have a positive and significant effect on increasing tax sector revenues.
Foreign Direct Investment (FDI), Tax Sector, Effectiveness of Tax Audits, Oil and Gas Sector.