International Journal of Applied Finance and Business Studies
Vol. 12 No. 2 (2024): September: Applied Finance and Business Studies

The influence of taxable entrepreneurs and the rupiah exchange rate on value-added tax revenues in Indonesia

Susilawaty, Tengku Eka (Unknown)
Siregar, Nancy Mayriski (Unknown)
Cheviandri, Rifqy (Unknown)

Article Info

Publish Date
23 Jul 2024

Abstract

Value-added tax is a type of tax that is the second-largest contributor to income in the taxation system. This research aims to understand and empirically test the determinants of VAT revenue. The research was conducted in Indonesia during the period 1993–2022, with a sample size of 30 observations. The sampling method used was a nonprobability sampling method with a saturated sampling technique, where the entire population was sampled. The analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it is concluded that partially entrepreneurs are taxed and the rupiah exchange rate influences value-added tax revenues. Simultaneously, taxable entrepreneurs and the Rupiah exchange rate together have an influence on VAT revenues.

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Journal Info
International Journal of Applied Finance and Business Studies
Website

Abbrev

ijafibs

Publisher

Trigin Institute

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

International Journal of Applied Finance and Business Studies is published with both online and print versions devoted to provide the publication of research finding in finance and business research studies. Objectives The main goal of ijafibs is to present outstanding, high quality research ...