Pengaruh Inflasi, Tingkat Suku Bunga, Dan Nilai Tukar Rupiah Terhadap Penerimaan Pajak Pertambahan Nilai (PPN)
Keywords:
Inflation, Interest Rate, Rupiah Exchange Rate, Value Added Tax (VAT) RevenueAbstract
This study aims to analyze and examine the effect of Inflation, Interest Rates and Rupiah Exchange Rates on Value Added Tax (VAT) Revenue at KPP Pratama Serpong for the period 2015 – 2020. The type of research used in this study is a quantitative research type. This study uses the saturated sample method. The number of samples used in this study were 72 units of analysis. Data analysis in this study used multiple linear regression using Eviews version 9. The results showed that Inflation, Interest Rates and Rupiah Exchange Rate together had an effect on Value Added Tax Revenue (VAT). The conclusion is that inflation has an effect on Value Added Tax Revenue (PPN), interest rates have no effect on Value Added Tax Revenue (PPN), while the rupiah Exchange Rate has an effect on Value Added Tax Revenue (VAT)References
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