Media Riset Akuntansi
Vol 11, No 1 (2021): FEBRUARI


Article Info

Publish Date
01 Aug 2022


The object of this research is to analyze the role of PPN and PPnBM in an effort to increase state revenue and to analyze the government’s efforts to overcome the obstacles experienced in order to increase state revenue from the taxation sector. The methods used are documentation, library research and interviews. The data used is the official data in the form of the State Budget published by the Ministry of Finance, Directorate General of Taxes on its official website. The results of the research that have been carried out show that since    the initial introduction and implementation of PPN and PPnBM revenues in 1985, tax revenues of the types of PPN and PPnBM have always contributed greatly to state revenues. This is because PPN and PPnBM have a strategic role and position for tax revenue with the amount of achievement that continues to increase every year. PPNand PPnBM types of taxes have a very important role for taxation, because PPNand PPnBM revenues have contributed 30-40% of total tax revenue. In order to increase state revenue, the government has carried out various kinds of efforts, but during these efforts the government experienced several obstacles, one of which was resistance from taxpayers, both active and passive. In overcoming these obstacles, there are several solutions so that the efforts that were carried out at the beginning can be continued and the obstacles can be slowly overcome.

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Journal Info





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


Jurnal MEDIA RISET AKUNTANSI merupakan jurnal ilmiah yang menyajikan artikel orisinal tentang pengetahuan dan informasi riset atau aplikasi riset dan pengembangan terkini dalam bidang Akuntansi. Jurnal Media Riset Akuntansi dikelolah oleh Program Studi Akuntansi Fakultas Ekonomi dan Ilmu Sosial ...