EFFECT OF IHSG, MONEY ALLOCATED, AND IMPORT VALUE ON VAT RECEIPT IN INDONESIA

Authors

  • Suparna Wijaya Politeknik Keuangan Negara STAN
  • Utari Ayu Surinawa Politeknik Keuangan Negara STAN
  • Waidatin Nur Azizah Politeknik Keuangan Negara STAN

DOI:

https://doi.org/10.31933/dijms.v1i4.203

Keywords:

Value Added Tax, Consumption Tax, Cspi, Money Supply, Import Value, Supply

Abstract

Value Added Tax has a role that is quite large in state revenue. And the Composite Stock Price Index (IHSG) is a reflection of stock performance or good financial performance. If financial performance is good, sales and VAT will increase. Money supply reflects level of domestic consumption, if money supply rises, level of consumption increases, VAT will growth. Import value is a reflection of the import itself. If imports increase, the supply of goods from abroad to the country increases. If supply increases, consumption also increase, so VAT will grow. The purpose of this study was to examine the effect of IHSG, Money Supply, and Import Value on VAT receipts. The research method used is quantitative. The results showed that IHSG did not affect VAT receipts. Whereas Money Supply and Import Value have a significant influence on VAT receipts. However, IHSG, Money Supply, and Import Value simultaneously influence VAT revenue.

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Published

2020-03-26

How to Cite

Wijaya, S., Utari Ayu Surinawa, & Waidatin Nur Azizah. (2020). EFFECT OF IHSG, MONEY ALLOCATED, AND IMPORT VALUE ON VAT RECEIPT IN INDONESIA. Dinasti International Journal of Management Science, 1(4), 607–618. https://doi.org/10.31933/dijms.v1i4.203

Issue

Vol. 1 No. 4 (2020): Dinasti International Journal of Management Science (March - April 2020)

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