Browsing by Author "Cantika, Erviananda"

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    VALUE ADDED TAX REVENUE IN RELATION WITH INFLATION, INTEREST RATE, AND EXCHANGE RATE
    (Solid State Technology Volume: 63 Issue: 4, 2020) Novianto, Robertus Ary; Janggur, Aloysia Maria Nadila; Cantika, Erviananda; Fetasari, Kristanti; Boli, Abong; Sobariah, Siti
    Tax is the most important revenue for the government. One of them is from the value added tax. Despite the fixed value added tax rate, the revenue from it could increase or decrease, depending on many factors affecting the consumption pattern of the society. This study aims to determine whether three factors which assumed to influence consumption pattern would have an impact on the value added tax revenue. Those factors were the inflation rate, interest rate of the Indonesian Central Bank Certificate, and the rupiah exchange rate. The type of data used for this research was secondary data in the period of 206 - 2019. The partial test results showed that the rupiah exchange rate does not have a significant effect on value added tax revenue, while the other two variables, which were the inflation rate and the Indonesian Central Bank Certificate interest rate had a partial effect on the VAT revenue.