Dinasti International Journal of Management Science
Vol 1 No 4 (2020): Dinasti International Journal of Management Science (March - April 2020)

EFFECT OF IHSG, MONEY ALLOCATED, AND IMPORT VALUE ON VAT RECEIPT IN INDONESIA

Suparna Wijaya (Politeknik Keuangan Negara STAN)
Utari Ayu Surinawa (Politeknik Keuangan Negara STAN)
Waidatin Nur Azizah (Politeknik Keuangan Negara STAN)



Article Info

Publish Date
26 Mar 2020

Abstract

Value Added Tax has a role that is quite large in state revenue. And the Composite Stock Price Index (IHSG) is a reflection of stock performance or good financial performance. If financial performance is good, sales and VAT will increase. Money supply reflects level of domestic consumption, if money supply rises, level of consumption increases, VAT will growth. Import value is a reflection of the import itself. If imports increase, the supply of goods from abroad to the country increases. If supply increases, consumption also increase, so VAT will grow. The purpose of this study was to examine the effect of IHSG, Money Supply, and Import Value on VAT receipts. The research method used is quantitative. The results showed that IHSG did not affect VAT receipts. Whereas Money Supply and Import Value have a significant influence on VAT receipts. However, IHSG, Money Supply, and Import Value simultaneously influence VAT revenue.

Copyrights © 2020






Journal Info

Abbrev

DIJMS

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Other

Description

This research was carried out on Build Operate Transfer investment in Business cooperation model to metering system development project by examinated those criterias by technology preparedness level (TKT) evaluation method, Innovation preparedness level and political, social economic, technology, ...