Journal of Accounting and Finance Management (JAFM)
Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)

The Effect of Inflation Rate, Interest Rate and Rupiah Exchange Rate on Value Added Tax (VAT) Revenue at KPP Pratama Cirebon 1 Period 2021-2024

Galih Randiyanto, Rama (Unknown)
Kurnia Syaharani, Fitri (Unknown)
Anand, Dev (Unknown)



Article Info

Publish Date
23 Jul 2025

Abstract

This study analyzes the impact of inflation, interest rates, and the rupiah exchange rate on value-added tax (VAT) revenue. VAT is a tax levied on the consumption of goods and services within customs territories. The research population encompasses monthly data from 2021 to 2024, comprising inflation rates in West Java, Bank Indonesia's benchmark interest rates, the exchange rate of the rupiah against the US dollar (USD), and VAT revenue at the KPP Pratama Cirebon I. The data analysis techniques employed in this study encompass descriptive statistical analysis, classical assumption tests, and the coefficient of determination. The results indicate that there is a significant negative relationship between inflation and VAT revenue. In contrast, the benchmark interest rate and the exchange rate of the rupiah do not exert a substantial influence on VAT revenue.

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Journal Info

Abbrev

JAFM

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Accounting and Finance Management (JAFM) is a peer-reviewed journal published by Dinasti Research, Dinasti Foundation, Indonesia six times a year. JAFM aims to publish articles in the fields of accounting, finance, and management that make a significant contribution to the development of ...