Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Vol 5, No 2 (2022): Budapest International Research and Critics Institute May

Effect of Gross Domestic Product and Interest Rate on Tax Revenue in Indonesia

Anizir Ali Murad (Unknown)
Deviyantoro Deviyantoro (Unknown)
Kamaluddin Kamaluddin (Unknown)
Dedik Wiryawan (Unknown)
Efriyani Sumastuti (Unknown)



Article Info

Publish Date
28 Apr 2022

Abstract

Taxes play an important role in the life of the state, especially in the implementation of development because the revenue in the tax sector can finance the development expenditure of a country. This study aims to determine and analyze the effect of gross domestic product and interest rate on tax revenue in Indonesia. In this study, data from 1990 to 2020 were used which were obtained from various sources. This study uses a multiple linear regression model with the least squares method with the Eviews 7 application. The results show that gross domestic product has significant effect on tax revenue in Indonesia. Interest rate has significant effect on tax revenue in Indonesia.

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Journal Info

Abbrev

birci

Publisher

Subject

Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

Description

Budapest International Research and Critics Institute (BIRCI-Journal) : Humanities and Social Sciences is a peer-reviewed journal published in February, May, August and November by Budapest International Research and Critics University Journal (BIRCU-Journal). BIRCI welcomes research papers in ...