2018
DOI: 10.31334/trans.v9i1.85
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Pengaruh Nilai Tukar Rupiah Serta Tingkat Suku Bunga Terhadap Penerimaan Pajak Pada Direktorat Jenderal Pajak

Abstract: Abstrak. Penerimaan Pajak merupakan salah satu sumber penerimaan negara yang paling besar dibandingkan dengan penerimaan dari sektor migas dan penerimaan negara lainnya. Pajak memberikan kontribusi penerimaan sebesar 70,46 % terhadap APBN tahun 2007. Penerimaan Pajak tidak dapat berdiri sendiri terpisah dari faktor makro ekonomi lainnya sebagimana telah disumsikan pada saat penyusunan APBN, seperti pertumbuhan ekonomi, nilai tukar rupiah, tingkat suku bunga, tingkat harga minyak pada pasar internasional, dan t… Show more

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Cited by 5 publications
(3 citation statements)
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“…The insignificance of interest rates with tax revenues is in line with previous research by (Nungki, 2021) and (Imilda, 2021), where interest rates did not have a significant effect on tax revenues. Where according to (Sumidartini, 2018) that interest rates do not significantly affect tax revenues. This happens because interest rates do not cause an increase or decrease in operating costs so that it does not affect company profits and tax revenues.…”
Section: Effect On Interest Rates On Receipts Taxmentioning
confidence: 97%
“…The insignificance of interest rates with tax revenues is in line with previous research by (Nungki, 2021) and (Imilda, 2021), where interest rates did not have a significant effect on tax revenues. Where according to (Sumidartini, 2018) that interest rates do not significantly affect tax revenues. This happens because interest rates do not cause an increase or decrease in operating costs so that it does not affect company profits and tax revenues.…”
Section: Effect On Interest Rates On Receipts Taxmentioning
confidence: 97%
“…For example, a study conducted by Mispiyanti & Kristanti (2018) showed that the impact of the exchange rate on tax receipts is negative and negligible. In the meanwhile, studies by Sumidartini (2018), a different set of findings, namely that the impact of the exchange rate on tax collection is both favorable and considerable.…”
Section: Effect Of Exchange Rates (Ntr)mentioning
confidence: 99%
“…Penyusunan APBN disesuaikan dengan kebutuhan penyelenggaraan negara dan kemampuan negara dalam menghimpun pendapatan negara demi terwujudnya perekonomian Nasional berdasarkan asas demokrasi ekonomi. Demokrasi ekonomi menganut prinsip kebersamaan, efisiensi berkeadilan, berkelanjutan, berwawasan lingkungan, kemandirian dan menjaga keseimbangan kemajuan dan kesatuan ekonomi nasional (Syahputri & Merliyana, 2020). Pertumbuhan ekonomi seringkali diukur melalui Pendapatan Domestik Bruto (PDB) (Damayanti et al, 2016).…”
Section: Abdi Asmo Rozalinda Ahmad Wira 125unclassified