Abstract
This study aims is to determine the effect of macroeconomic variables on inflation and the Number of Taxable Entrepreneurs (NTE) both partially and simultaneously on the receipt of Value Added Tax (VAT). This study uses a quantitative approach. The sampling technique used is purposive sampling. The sample in this study were 3 KPPs in West Java that are KPP Majalaya, KPP Sukabumi, and KPP Tasikmalaya with monthly data of the research period July 2013 - June 2016, the number of sample data used was 108, and analyzed using multiple regression analysis. The results of the study show that inflation partially has a negative and significant effect on VAT receipts. While simultaneously inflation, the number of NTE has a positive and significant effect on VAT receipts
Highlights
In the era of globalization, countries in the world are required to compete in all fields, including technology, information, culture, social, business, and economics
The effect of rising inflation coupled with the length of the distribution channel will cause the price of goods and services to increase, this will have an impact on purchasing power and transactions of goods and services that will reduce Value Added Tax (VAT) receipts (Sinaga, 2010: 25)
The results of this study support the previous research which stated that inflation partially had a significant negative effect on VAT receipts conducted by Sinaga (2010), Muibi
Summary
In the era of globalization, countries in the world are required to compete in all fields, including technology, information, culture, social, business, and economics. To face the era of globalization and global competition, the Indonesian government seeks to increase economic growth, as stipulated in the 2015-2019 National Medium-Term Development Plan (RPJMN) at an average of 7% in five years and 5.2% for 2016 in accordance with the target of the 2016 State Budget Amendment (APBN-P) One of the government’s efforts in increasing economic growth is by maximizing the potential in the field of tax revenue. The government is determined to optimize tax revenues and maximize state revenues from the taxation sector. The government will strive to optimize tax revenues while maintaining a healthy investment climate and encouraging business growth
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