VALUE ADDED TAX REVENUE IN RELATION WITH INFLATION, INTEREST RATE, AND EXCHANGE RATE
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Date
2020
Journal Title
Journal ISSN
Volume Title
Publisher
Solid State Technology Volume: 63 Issue: 4
Abstract
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.
Description
Keywords
Inflation, Interest Rate, Exchange Rate, Value Added Tax