Kanidia Andini, . (2024) PENGARUH INFLASI DAN PRODUK DOMESTIK BRUTO TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI DI INDONESIA DENGAN INDEKS PEMBANGUNAN MANUSIA SEBAGAI PEMODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This research is a quantitative study aimed at examining the effect of inflation and Gross Domestic Product (GDP) on Value Added Tax (VAT) revenue in Indonesia, with the Human Development Index (HDI) as a moderating variable. The study utilizes secondary data obtained from the Central Bureau of Statistics, the World Bank, and the Central Government Financial Reports. The population includes data on inflation, GDP, HDI, and VAT revenue in Indonesia from the period of 1990 to 2022. The analytical method used is Moderated Regression Analysis (MRA), supported by the SPSS 23 software. The results of the analysis indicate that inflation negatively affects VAT revenue, while GDP positively influences VAT revenue. On the other hand, HDI does not moderate or significantly affect the relationship between inflation and VAT revenue or between GDP and VAT revenue. HDI, as a moderating variable, weakens the effect of inflation on VAT revenue because a higher HDI reflects a population with better education and income levels, which tend to maintain more stable consumption patterns despite inflationary pressures. HDI focuses on social aspects (education, health, and income) that do not directly influence the relationship between GDP and VAT revenue, as VAT revenue is predominantly driven by consumption.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 2110112072] [Pembimbing: Suparna Wijaya] [Penguji 1: Ferry Irawan] [Penguji 2: Masripah] |
| Uncontrolled Keywords: | inflation, gross domestic product, value added tax, human development index |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | KANIDIA ANDINI |
| Date Deposited: | 13 Feb 2025 08:02 |
| Last Modified: | 13 Feb 2025 08:02 |
| URI: | http://repository.upnvj.ac.id/id/eprint/35058 |
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