Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Vol. 4 No. 2 (2023): Dinasti International Journal of Economics, Finance & Accounting (May - June 20

Factors affecting VAT Receipts: Amount of PKP, Tax Incentives, Consumption and Inflation (Literature Review MKN)

Yunintasari, Herty Safitry (Unknown)
Frenadi Irianto (Unknown)
Cris Kuntadi (Unknown)

Article Info

Publish Date
17 May 2023

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.

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Journal Info
Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Website

Abbrev

DIJEFA

Publisher

Dinasti Publisher

Subject

Economics, Econometrics & Finance

Description

The author is invited to submit a paper for Dinasti International Journal of Economics, Finance & Accounting (DIJEFA). Topics related to this journal include but are not limited to: Accounting and financial reporting Audit Accounting management Taxation Corporate finance Personal finance Financial ...