ANALISIS PPH, PPN&PPnBM, DAN CUKAI TERHADAP PENERIMAAN PAJAK

Syska Lady Sulistyowatie, Sigit Adhi Pratomo, Rizky Windar Amelia, Rismanto Gatot Trisilo

Abstract


A country in order to organize a government requires funds to finance state spending. The state budget in Indonesia is mostly obtained from taxes because it is considered that it can no longer rely on natural resources. Taxes are levies that can be imposed on the community because they are regulated by law without receiving direct compensation. Facilities that can be enjoyed from paying taxes are scholarships, health, hospitals, roads, and so on. The greater the government's spending, the more the tax authorities must maximize tax revenues (Simamora & Suryaman, 2015). Over the past ten years, tax revenues in Indonesia have experienced ups and downs, coupled with the Covid 19 pandemic. The purpose of this study was to determine whether there was an influence of PPh, PPnBM, and Excise on tax revenues in Indonesia. The research method used was descriptive quantitative using multiple linear regression analysis tools. Based on the results of the data analysis, it shows that PPh, PPN & PPnBM, Excise have a positive and significant effect on Tax Revenues. The results of this study are expected to provide a contribution to thinking about tax revenues on state finances in Indonesia, so that tax revenues can be maximized.


Keywords


PPh, PPnBM, Excise, Tax Revenue

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References


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DOI: http://dx.doi.org/10.52429/smj.v7i1.1498

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