PENGARUH INFLASI DAN PDB TERHADAP PENERIMAAN PPN DI INDONESIA TAHUN 1992-2022
Abstract
Value Added Tax (VAT) revenue is one of the significant sources of government income. VAT plays a crucial role in supporting the country’s financial sustainability and financing various development programs. It is a consumption tax levied on the value added at each stage of production and distribution of goods and services. The purpose of this research is to examine the impact of inflation and Gross Domestic Product (GDP) on VAT revenue in Indonesia from 1992 to 2022. The study was conducted in Indonesia using observation methods on the websites of the Central Statistics Agency and Bank Indonesia, along with literature review and documentation. A saturated sample was used, covering 31 years of time series data. The data were analyzed using SPSS version 26, including classical assumption tests, multiple linear regression, and hypothesis testing. The partial results indicate that inflation has a negative and insignificant effect on VAT revenue. However, on the other hand, GDP significantly influences VAT revenue. This is due to increased productivity of goods and services in the economy, as well as an increase in the number of taxable objects (goods and services subject to taxation), leading to higher VAT revenue. Simultaneously, both inflation and GDP have a significant impact on VAT revenue.
References
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[2] Kemenkeu, “Buku II Nota Keuangan Tahun Anggaran 2023,” pp. 131–132, 2022.
[3] A. Munandar, “Analisis Regresi Data Panel Pada Pertumbuhan Ekonomi Di Negara €“ Negara Asia,” J. Ilm. Ekon. Glob. Masa Kini, vol. 8, no. 1, pp. 59–67, 2017, doi: 10.36982/jiegmk.v8i1.246.
[4] E. Haryono, “INFLASI AGUSTUS 2023 TETAP TERJAGA,” Bank Indonesia. https://www.bi.go.id/id/publikasi/ruang-media/news-release/Pages/sp_2524123.aspx (accessed Sep. 20, 2023).
[5] Bank Indonesia, “Data Inflasi,” Bank Indonesia. https://www.bi.go.id/id/statistik/indikator/data-inflasi.aspx (accessed Sep. 20, 2023).
[6] Y. Sapridawati, N. Indrawati, A. Sofyan, and Zirman, “Pengaruh Inflasi Dan Nilai Tukar Rupiah Terhadap Penerimaan Pajak Pertambahan Nilai,” J. Civitation Tax Cent., vol. 2, no. 1, pp. 2722–5437, 2021.
[7] J. Setiawan, H. Fadjar, and Suharno, “Pengaruh Inflasi, Nilai Tukar Rupiah, Suku Bunga dan Self Assessment System Terhadap Penerimaan Pajak Pertambahan Nilai di Kantor Wilayah Direktorat Jendral Pajak Jawa Tengah II,” pp. 311–321, 2020.
[8] Royda and D. Riana, “Analisis Kemandirian dan Kemampuan Keuangan Daerah serta Pengaruhnya Terhadap Pertumbuhan Ekonomi Kabupaten/Kota di Provinsi Sumatera Selatan,” Akunt. dan Manaj., vol. 14, no. 2, pp. 50–64, 2021, doi: 10.30630/jam.v14i2.25.
[9] Bank Indonesia, “Inflasi,” Bank Indonesia, 2024. www.bi.go.id
[10] O. Coibion, Y. Gorodnichenko, and T. Ropele, “Inflation Expectations and Firm Decisions: New Causal Evidence*,” Q. J. Econ., vol. 135, no. 1, pp. 165–219, Feb. 2020, doi: 10.1093/qje/qjz029.
[11] M. Fajar, “Indikator Pengukur Inflasi,” Researchgate.Net, no. January, 2019, doi: 10.13140/RG.2.2.34654.28482.
[12] Sigapura, “Definisi Inflasi,” Bali Media Center, 2016. https://bmc.baliprov.go.id/news/title/definisi-inflasi
[13] A. Munandar, “Analisis Produk Domestik Regional Bruto, Inflasi dan Net Ekspor Provinsi di Indonesia,” J. Ecoment Glob., vol. 1, no. 1, pp. 51–62, 2016.
[14] S. Sukirno, “Makro ekonomi teori pengantar edisi ketiga,” Rajawali Pers, Jakarta, vol. 90, 2011.
[15] Badan Pusat Statistik, “PRODUK DOMESTIK BRUTO INDONESIA TRIWULANAN QUARTERLY,” Badan Pus. Stat., 2023.
[16] Badan Pusat Statistik, “Pendapatan Nasional,” Badan Pusat Statistik, 2023. https://pidiekab.bps.go.id/subject/11/produk-domestik-bruto--lapangan-usaha-.html
[17] R. Maulida, “No Title,” Online Pajak, 2023. https://www.online-pajak.com/tentang-ppn-efaktur/cara-menghitung-ppn
[18] N. Darmayanti, “Analisis Perhitungan Pajak Pertambahan Nilai (PPN) Pada CV. Sarana Teknik Kontrol Surabaya,” J. Manaj. dan Akunt., vol. 1, no. 3, 2012.
[19] M. Sari, L. Hertati, and V. Meiriasari, “THE EFFECT OF CONSUMER PURCHASING POWER ON VALUE ADDED TAX (PPN) IMPLICATIONS ON SALES TAX ON LUXURY GOODS (PPNBM):(Survey on Electronics Consumers at Informa Elektronik PIM Palembang),” J. Manag. ACCOUNTING, Gen. Financ. Int. Econ. ISSUES, vol. 2, no. 3, pp. 784–793, 2023.
[20] A. R. Putri, D. Permatasari, T. Nurhasanah, A. A. Raudhah, and Y. Tantular, “Pengaruh Produk Domestik Bruto, Inflasi, Dan Nilai Tukar Terhadap Penerimaan Pajak Pertambahan Nilai Di Indonesia,” 2020.
[21] A. R. Putri, D. Permatasari, T. Nurhasanah, A. A. Raudhah, and Y. T. Rachman, “The effect of gross domestic product constant prices and inflation on value added tax revenue in Indonesia,” Int. J. Appl. Bus. Econ. Res., vol. 13, no. 7, pp. 5139–5157, 2020.
[22] P. D. Sugiyono, “Metode penelitian bisnis: pendekatan kuantitatif, kualitatif, kombinasi, dan R&D,” Penerbit CV. Alf. Bandung, vol. 225, p. 87, 2017.
[23] R. Aziatul, R. Sari, and L. Syafitri, “PENGARUH STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP RASIO HARGA LABA MASA COVID 2019 salah satu pe nde katan yang digu nakan u ntu k me nyampaikan ku alitas pe ru sahaan , me ngu rangi asime tri informasi , dan me narik calon inve stor ( Ahle rs e t al,” pp. 295–302, 2021.
[24] M. Rizqi and L. Ekowati, “Analisis Faktor-Faktor yang Mempengaruhi Penerimaan Pajak Pertambahan Nilai di Indonesia Tahun 2015-2021,” Pros. SNAM PNJ, 2022.
[25] F. Muttaqin and R. E. Halim, “The Effect of Economic Growth and Inflation on Tax Revenue: Analysis on Areas with Dominant Economic Activities in Agriculture, Plantation, and Fisheries Sectors,” vol. 135, no. Aicmbs 2019, pp. 27–33, 2020, doi: 10.2991/aebmr.k.200410.005.
[26] P. V. Puspitha and N. L. Supadmi, “Pengaruh Pertumbuhan Ekonomi dan Inflasi Pada Penerimaan PPN (Studi Kasus pada Kantor Pelayanan Pajak se-Bali),” vol. 22, pp. 1530–1556, 2018.
[27] M. J. S. Dala, Pengaruh Tingkat Inflasi dan Nilai Tukar Rupiah Terhadap Penerimaan PPN (Pajak Pertambahan Nilai) Tahun 2015-2017. 2018. [Online]. Available: http://repository.ub.ac.id/162539/1/Margareth Juniarti Song Dala.pdf
[28] D. Silitonga, “Pengaruh Inflasi Terhadap Produk Domestik Bruto (Pdb) Indonesia Pada Periode Tahun 2010-2020,” ESENSI J. Manaj. Bisnis, vol. 24, no. 1, p. 2021, 2021.
[29] N. Amelia and T. Kunawangsih, “Pengaruh Inflasi, Nilai Tukar Rupiah, dan Produk Domestik Bruto Terhadap Penerimaan PPN di Indonesia Periode 2005-2020,” J. Ilmu Manajemen, Ekon. dan Kewirausahaan, vol. 1, no. 2, pp. 1–16, 2023.
[30] E. Masyitah, “Faktor - Faktor Yang Mempengaruhi Penerimaan PPN dan PPnBm,” Accumulated J., vol. 1, no. 2, pp. 89–103, 2019.
Published
2024-06-30
How to Cite
OKTAVIANI, Widya; SYAFITRI, Lili; MUNANDAR, Aris.
PENGARUH INFLASI DAN PDB TERHADAP PENERIMAAN PPN DI INDONESIA TAHUN 1992-2022.
Jurnal Ekonomi dan Bisnis (EK dan BI), [S.l.], v. 7, n. 1, p. 169-183, june 2024.
ISSN 2621-4695.
Available at: <https://jurnal.murnisadar.ac.id/index.php/EKBI/article/view/1377>. Date accessed: 05 oct. 2024.
doi: https://doi.org/10.37600/ekbi.v7i1.1377.
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