JAAF (Journal of Applied Accounting and Finance)
Vol 7, No 1 (2023): JAAF (JOURNAL OF APPLIED ACCOUNTING AND FINANCE)

Indonesia’s tax revenue: The effect of inflation rate and economic growth

Deni Hamdani (Accounting Division, Business and Economic Faculty, Indonesia Membangun University, Bandung, Indonesia)
Ridwan . (Accounting Division, Business and Economic Faculty, Indonesia Membangun University, Bandung, Indonesia)



Article Info

Publish Date
31 Mar 2023

Abstract

In order to ascertain and analyze the impact of Indonesia's inflation rate and economic growth on tax collections, between 2012 and 2020, the Ministry of Finance's Directorate General of Taxes performed research. Data collection approaches were acquired through literature and documentation for this research, which is categorized as descriptive and verificative research with a quantitative approach. The sampling method employs non-probability sampling, which creates a saturated sample by taking samples from the entire population. Multiple linear regression analysis is used to analyze data, while the t-test and f-test are used to assess hypotheses. The results show that inflation rate has no significant positive effect on tax revenue. Besides, economic growth has no significant negative effect on tax revenue. It is hoped that government will pay attention for tax revenue every year.

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Journal Info

Abbrev

JAAF

Publisher

Subject

Economics, Econometrics & Finance

Description

JAAF Journal of Applied Accounting and Finance is a biannual double blind peer reviewed journal published in two period, March and September. This professional journal devoted to the development of accounting and financial disciplines both in theory and practice. The policy of the journal is to ...