FAKTOR FAKTOR YANG MEMENGARUHI PENERIMAAN PAJAK PERTAMBAHAN NILAI (STUDI KASUS PADA KANTOR PELAYANAN PAJAK PRATAMA KOTA YOGYAKARTA)
Abstract
This research aims to examine the factors that affect the Value added tax revenue, including the rupiah exchange rate, Inflation and the number of taxable entrepreneurs. This research was conducted at Tax service office of Yogyakarta with the sampling period from January 2013 to December 2017. The data were analyzed using multiple regression.
The results of this research show that inflation and the number of taxable entrepreneurs simultaneously has a positief effect on value added tax revenue. While the rupiah exchange rate doesn't have a positive effect on value added tax at the tax service office of Yogyakarta.