MARDIYANI, NABILAH (2023) PENGARUH KENAIKAN TARIF PPN 11%, INFLASI, DAN PENAGIHAN PAJAK PADA MASA PANDEMI COVID-19 TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (Studi Kasus pada Kantor Pelayanan Pajak Pratama Tangerang Timur). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The Covid-19 pandemic has had a major and significant impact on the Indonesian economy. Various policies were formed to seek the recovery of the Indonesian economy, particularly policies in an effort to increase the revenue of Value Added Tax (VAT). This study aims to analyze the effect of the 11% VAT rate increase, inflation, and tax collection during the Covid-19 pandemic on Value Added Tax (VAT) receipts. The independent variables used in this study are the 11% VAT rate increase, inflation, and tax collection during the Covid19 pandemic. The dependent variable used in this study is the receipt of Value Added Tax (VAT). The number of samples used in this study were 100 taxable enterprises registered at the East Tangerang Primary Tax Service Office using a purposive sampling method. Data collection was carried out by distributing a questionnaire (questionnaire) via the Google Form. The results showed that the 11% VAT Rate Increase and Tax Collection During the Covid-19 Pandemic had an effect on Value Added Tax Receipts, while Inflation had no effect on Value Added Tax Receipts. This research uses SPSS version 25 software. Keywords: 11% VAT Rate Increase, Inflation, Tax Collection During the Covid19 Pandemic, Value Added Tax Revenue Pandemi Covid-19 yang melanda memberikan dampak yang besar dan signifikan terhadap perekonomian Indonesia. Berbagai kebijakan dibentuk untuk mengupayakan pemulihan perekonomian Indonesia, khususnya kebijakan dalam upaya meningkatkan penerimaan Pajak Pertambahan Nilai (PPN). Penelitian ini bertujuan untuk menganalisis tentang pengaruh kenaikan tarif PPN 11%, inflasi, dan penagihan pajak pada masa pandemi covid-19 terhadap penerimaan Pajak Pertambahan Nilai (PPN). Variabel independen yang digunakan dalam penelitian ini adalah kenaikan tarif PPN 11%, inflasi, dan penagihan pajak pada masa pandemi covid-19. Variable dependen yang digunakan dalam penelitian ini adalah penerimaan Pajak Pertambahan Nilai (PPN). Jumlah sampel yang digunakan pada penelitian ini sebanyak 100 Pengusaha Kena Pajak yang terdaftar di Kantor Pelayanan Pajak Pratama Tangerang Timur dengan metode purposive sampling. Pengumpulan data dilakukan dengan penyebaran angket (kuesioner) melalui Google Form. Hasil penelitian menunjukkan Kenaikan Tarif PPN 11% dan Penagihan Pajak Pada Masa Pandemi Covid-19 berpengaruh terhadap Penerimaan Pajak Pertambahan Nilai, sedangkan Inflasi tidak berpengaruh terhadap Penerimaan Pajak Pertambahan Nilai. Penelitian ini menggunakan software SPSS version 25. Kata Kunci : Kenaikan Tarif PPN 11%, Inflasi, Penagihan Pajak pada Masa Pandemi Covid-19, Penerimaan Pajak Pertambahan Nilai
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