Could Economic Growth and Inflation Affect the Acceptance of Value Added Taxes?

DOI

10.2991/icebef-18.2019.84How to use a DOI?

Keywords

economic growth; inflation; value added tax revenues

Abstract

In Indonesia, the acceptance of the value added tax is the second largest source of acceptance upon receipt of income tax. This certainly indicates that the value added tax revenues should continue to be maintained in order to achieve the optimal tax revenue target. This research aims to know and analyze the effect of economic growth and inflation against the acceptance of the value added tax. The population in this research is the entire Taxable Employers registered in the Kuningan Tax Office with working area Majalengka Regency. Sampling techniques using the technique of nonprobability sampling by the number of observations as much as 36 samples. Analytical techniques used was multiple linear regression analysis. The results showed that the economic growth effect on value added tax revenues, while inflation has no effect against the acceptance of the value added tax.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Moh Yudi Mahadianto
AU  - Nelia Fariani Siregar
AU  - Dewi Budi Rahayu
AU  - Arinal Muna
AU  - Ayatulloh Michael Musyaffi
PY  - 2019/05
DA  - 2019/05
TI  - Could Economic Growth and Inflation Affect the Acceptance of Value Added Taxes?
BT  - Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018)
PB  - Atlantis Press
SP  - 376
EP  - 381
SN  - 2352-5428
UR  - https://doi.org/10.2991/icebef-18.2019.84
DO  - 10.2991/icebef-18.2019.84
ID  - Mahadianto2019/05
ER  -