CD Tesis
Pengaruh Inflasi Dan Nilai Tukar Rupiah Terhadap Penerimaan Pajak Pertambahannilai (Studi Pada Kantor Pajak Di Wilayah Kota Pekanbaru Senapelan Tahun 2015-2019)
This study aims to determine and analyze the effect of inflation and the rupiah exchange rate on VAT revenues. This study uses quantitative methods using statistical analysis through multiple regression approaches, which is an analysis that measures the influence between variables involving more than one independent variable on the dependent variable. Data analysis was performed with the help of a computer application, namely the SPSS program. The sample in this study was at the Pekanbaru Senapelan Pratama Tax Office for the period 2015-2019 with a purposive sampling technique. The measuring instrument used in this study uses the Classical Assumption Test including Normality Test, Multicolonierity Test, Heteroscedasticity Test, Autocorrelation Test and Hypothesis Test including the Determination Coefficient Test (R2), t Statistical Test, F Statistical Test.
The results showed that the higher the inflation rate, the higher the value added tax (VAT) revenue. Likewise, the Rupiah Exchange Rate variable which decreases will affect Value Added Tax (VAT) revenues. The independent variables used in this study are inflation and the rupiah exchange rate, while the dependent variable is VAT revenue.
Key words: Inflation, rupiah exchange rate, VAT receipts.
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