Jurnal Pajak Indonesia (Indonesian Tax Review)
Vol 7 No 2 (2023): Perkuat Perekonomian Melalui Transformasi yang Berkelanjutan

Potensi Penerimaan Pajak Penghasilan di Indonesia: Sebuah Analisis Deret Waktu

Sinurat, Ronaldo Putra Pratama (Unknown)



Article Info

Publish Date
11 Dec 2023

Abstract

Income tax has an important role in state revenue. Optimization of income tax revenue will certainly make revenue in Indonesia will increase This study aims to analyze the potential for income tax revenue and the factors that influence it. Income tax potential is analyzed using the ARIMA (2,1,1) model, which shows that income tax potential tends to fluctuate and shows an increasing trend. In addition, multiple linear regression analysis was conducted by considering variables such as gross domestic product, exchange rate, inflation, and labor as independent variables. The analysis results show that, both simultaneously and partially, the four variables have a positive and significant influence on income tax revenue in Indonesia

Copyrights © 2023






Journal Info

Abbrev

JPI

Publisher

Subject

Economics, Econometrics & Finance

Description

Perpajakan, termasuk: Pajak Penghasilan, Pajak Pertambahan Nilai dan PPn BM, KUP, Bea Meterai, Penagihan Pajak dengan Surat Paksa, Sengketa dan Pengadilan Pajak, Akuntansi Pajak, Perencanaan Pajak (Tax Planning), Pemeriksaan, Pemeriksaan Buper dan Penyidikan Pajak, Perpajakan Internasional, PBB, ...