PENGARUH INFLASI DAN NILAI TUKAR RUPIAH TERHADAP PENERIMAAN PPN PADA KPP PRATAMA SERPONG TAHUN 2019-2023

Abstract

This study aims to analyze the effect of inflation and the exchange rate on Value Added Tax (VAT) revenue at the Serpong Pratama Tax Office (KPP Pratama) for the 2019–2023 period. The objective is to determine the effect of inflation and the rupiah exchange rate on VAT revenue. The data population used includes inflation data and the rupiah exchange rate against the US dollar obtained from Bank Indonesia, as well as VAT revenue realization data from the Serpong Pratama Tax Office. The research method used a quantitative approach in the form of multiple linear regression analysis. This study used the entire population as a sample of 60. The data source used was secondary data, with data testing using SPSS version 29. The results of this study indicate that inflation has a partial positive and significant effect on VAT revenue, while the exchange rate has no partial effect on VAT revenue. Inflation and the exchange rate simultaneously influence VAT revenue at the Serpong KPP.