JURNAL RISET AKUNTANSI DAN KEUANGAN, 8 (3), 2020, 455-464 455 | Jurnal Riset Akuntansi dan Keuangan Vol.8 | No.3 | 2020 Empirical Test of Tax Ratio: (Empirical Studies in ASEAN 2011-2017) Rosita Wulandari 1 , Syafrizal 2 , Ali Mubarok 3 1,2 Program Studi S1 Akuntansi Fakultas Ekonomi Universitas Pamulang, Tangerang Selatan, Indonesia 3 Program Studi Manajemen, Fakultas Ekonomi Universitas Pamulang, Tangerang Selatan, Indonesia Abstract . The purpose of this study is to show the effect of per capita income, and economic structure on tax ratios in ASEAN countries for the period 2011-2017. This study uses data sourced from the official website of the World Bank. The population of this study is data on the amount of tax revenue, GDP, GDP per sector, and economic structure. The sample is taken from time series data on the amount of tax revenue, GDP, GDP per sector, tax rates, and economic structure in ASEAN countries for 7 years from 2011-2017. The method used in determining the sample is a purposive sampling method that is sampling based on certain criteria that have been determined by researchers. The sample obtained in this study amounted to 8 countries in ASEAN. The data analysis method used in this study is panel data regression analysis. Based on the results of research conducted, the partial test results obtained indicate that income per capita, and economic structure affect the tax ratio. Simultaneous test results in this study also indicate per capita income, and economic structure have an influence on tax ratios in ASEAN countries 2011-2017. Keywords. Economic Structure; Per capita income; Tax Ratio. Corresponding author. Email:rosita_1882@yahoo.co.id 1 , dosen00630@unpam.ac.id 2 , alimubarok1310@g ma il.c o m 3 How to cite this article. Wulandari, R., Syafrizal, & Mubarok A., (2020). Empirical Test of Tax Ratio: (Empirical Studies in ASEAN 2011-2017). Jurnal Riset Akuntansi dan Keuangan, 8(3), 455-464, History of article. Received: Agustus 2020, Revision: Oktober 2020, Published: Desember 2020 Online ISSN: 2541-061X.Print ISSN: 2338-1507. DOI: 10.17509/ jra k.v8i3.29422 Copyright©2020. Published by Jurnal Riset Akuntansi dan Keuangan. Program Studi Akuntansi. FPEB. UPI INTRODUCTION Association of Southeast Asian Nations, or more popularly known as the Association of Southeast Asian Nations (ASEAN) is an organization of geo-politics and the economy of the countries in Southeast Asia, which was established in Bangkok, August 8th, 1967 by the Bangkok Declaration by Indonesia, Malaysia, Philippines, Singapore, and Thailand. The organization aims to promote economic growth, social progress and cultural development of its member countries, promoting peace stability at regional level, as well as increasing the opportunity to discuss the differences between its members with peace. For governments in countries in the ASEAN region is a country with a majority of its members growing conditions, a source of income tax revenue the state relied upon by governments around the world, both the developed and developing countries. Tax revenue is a revenue source of the most dominant. According Sinaga (2010) since the early 1980s, the Indonesian government on tax revenues as a source of revenue for the state, because the state revenue from oil and gas sector can not be relied upon due to lower international oil prices. With a variety of tax information that has been truly global, the term tax ratio is not something that is familiar to the people. According to(Way, 2014)The tax ratio is the ratio of tax revenue to gross domestic product (GDP). Tax rate is one indicator for assessing the performance of tax revenues. Although the actual tax rate is not the only indicator in assessing the performance of a state tax, but until now the ratio of tax to a size that is considered to give a general overview of a country's tax situation (Aeny, 2017), Some countries will raise the ratio of tax to gross domestic product to cover the shortfall in state revenue budget up to a few percent. When the tax revenue growth is lower than the growth in gross domestic product of a country then the tax rate will decrease. By dividing the nationa l tax revenue to gross domestic product that is a