THE EFFECT OF GROSS DOMESTIC PRODUCTS, INFLATION, EXCHANGE VALUE ON VALUE ADDED TAX (VAT) RECEIVABLES IN INDONESIA
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Date
2020
Journal Title
Journal ISSN
Volume Title
Publisher
Solid State Technology Volume: 63 Issue: 4
Abstract
VAT has fluctuated, where in the 2015 to 2016 period it was decreased, but in the 2016 to
2019 period it had increased. This is interesting to study academically because VAT can be a
benchmark for economic growth in Indonesia. Then besides being able to be a benchmark for
the country's economic growth, VAT is also very directly related to conditions of
macroeconomic variables because the source of VAT is obtained directly from trading
activities. Macroeconomic policy variables that affect tax revenue, especially VAT, include
Gross Domestic Product (GDP), inflation, and exchange rates. Based on this, the researcher
is interested in examining the extent of the influence of GDP, inflation and exchange rates on
VAT. The research method used is descriptive method of quantitative analysis through
multiple linear regression.
Description
Keywords
VAT, GDP, Inflation, Kurs, Macro Economic