The Effect of Macro Economic Variables on Value Added Tax (VAT)

The Effect of Macro Economic Variables on Value
Added Tax (VAT)

 

 

Ketua : Dr.  LILIS PUSPITAWATI S.E., M.Si, Ak

Departemen Akuntansi
Universitas Komputer Indonesia
Bandung, Indonesia
Email : lilis.puspitawati@email.unikom.ac.id

 

Anggota : Wiko Ramdhani Hartono

Departemen Akuntansi
Universitas Komputer Indonesia
Bandung, Indonesia
Email : wikoramdhani@yahoo.com

 

 

Abstract— Tax is one of the sources of state income that used to
finance expenditures in a country. Therefore tax revenue is the
dominant factor in sustaining national development in a
country. The problem that occurred at this time that there is a
condition of an increase in the number of taxable
entrepreneurs, but the Value Addition Tax (VAT) receipt had
decreased from 2014 to 2016. Based on the problem, the
purpose of this study is to determine the factors that affected
VAT receipts in Bandung-Indonesia. The methods used are
descriptive and verification analysis, the data analysis used
multiple regression. The sampling technique in this study used
the saturated sample method. The population in this study is 60
monthly report data from 2012 to 2016. The results of this
study prove that simultaneously, the number of taxable
employers and VAT refunds has a significant effect on VAT
receipts. In addition, this study shows the number of taxable
employers partially significantly influences VAT receipts, and
VAT refunds influence the receipt of VAT substantially.
Finally, we can conclude that the increase in VAT revenues
depends on the number of Taxable Employers and VAT
refunds.