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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Frenadi Irianto
Unknown Affiliation
Economics, Econometrics & Finance

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Factors affecting VAT Receipts: Amount of PKP, Tax Incentives, Consumption and Inflation (Literature Review MKN) Yunintasari, Herty Safitry; Frenadi Irianto; Cris Kuntadi
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 2 (2023): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i2.1852

Abstract

In a research or scientific work, previous research or related research is very important. Previous or relevant research helps strengthen the theories and phenomena that underlie the relationship or influence between variables. This article examines the aspects that influence the application of VAT, namely: the amount of PKP, tax and consumption incentives, a literature study on state financial management. The aim of this article is to provide hypotheses about factor influence for use in future studies. The findings from this literature review are as follows: Amount of PKP, Tax Incentives, Consumption and Inflation affect VAT Receipts.
Co-Authors Cris Kuntadi Yunintasari, Herty Safitry