Analisis Pengaruh Kurs Paritas daya Beli dan Jumlah Pengusaha Kena Pajak Terhadap Penerimaan Pajak Pertambangan Nilai

Anggara, Yuwan Eka (2010) Analisis Pengaruh Kurs Paritas daya Beli dan Jumlah Pengusaha Kena Pajak Terhadap Penerimaan Pajak Pertambangan Nilai. S1 thesis, Universitas Mercu Buana.

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Abstract

ANALYSIS OF THE EFFECT OF PURCHASING POWER PARITY EXCHANGE RATES AND THE AMOUNT OF TAXABLE ENTREPRENEUR TOWARDS VALUE ADDED TAX REVENUE BY : YUWAN EKA ANGGARA 43208110004 The topic in this research is to identify and analyze the effect of Purchasing Power Parity exchange rates and the amount of Taxable Entrepreneur towards Value Added Tax revenue from January 2004 until December 2009. Several studies were conducted in different researches that showed contradictory results which are interesting to discuss. This study will be conducted using the SPSS program using the tools to test the classical assumption and hypothesis testing. This research is described using the method of causality, by which in this thesis will show the influence of independent variables on the dependent variable. The conclusions in this research is that the Purchasing Power Parity exchange rates variable and the amount of Taxable Entrepreneur variable influenced the Value Added Tax revenue. However, the amount of the Taxable Entrepreneur variable has a stronger influence during the observation period compared to the Purchasing Power Parity variable.

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