ANALISIS PPH, PPN&PPnBM, DAN CUKAI TERHADAP  PENERIMAAN PAJAK : ANALISIS PPH, PPN&PPnBM, DAN CUKAI TERHADAP  PENERIMAAN PAJAK

Syska Lady Sulistyowatie; Sigit Adhi Pratomo; Rizky Windar Amelia; Rismanto Gatot Trisilo

doi:10.52429/smj.v7i1.6

Authors

Syska Lady Sulistyowatie Program Vokasi, Universitas Widya Dharma Klaten
Sigit Adhi Pratomo Fakultas Keguruan dan Ilmu Pendidikan, Universitas Widya Dharma Klaten
Rizky Windar Amelia Program Vokasi, Universitas Widya Dharma Klaten
Rismanto Gatot Trisilo Program Vokasi, Universitas Widya Dharma Klaten

DOI:

https://doi.org/10.52429/smj.v7i1.6

Keywords:

PPh, PPnBM,, Excise, Tax Revenue

Abstract

A country in order to organize a government requires funds to finance state spending.
The state budget in Indonesia is mostly obtained from taxes because it is considered that
it can no longer rely on natural resources. Taxes are levies that can be imposed on the
community because they are regulated by law without receiving direct compensation.
Facilities that can be enjoyed from paying taxes are scholarships, health, hospitals,
roads, and so on. The greater the government's spending, the more the tax authorities
must maximize tax revenues (Simamora & Suryaman, 2015). Over the past ten years, tax
revenues in Indonesia have experienced ups and downs, coupled with the Covid 19
pandemic. The purpose of this study was to determine whether there was an influence of
PPh, PPnBM, and Excise on tax revenues in Indonesia. The research method used was
descriptive quantitative using multiple linear regression analysis tools. Based on the
results of the data analysis, it shows that PPh, PPN & PPnBM, Excise have a positive
and significant effect on Tax Revenues. The results of this study are expected to provide a
contribution to thinking about tax revenues on state finances in Indonesia, so that tax
revenues can be maximized.

ANALISIS PPH, PPN&PPnBM, DAN CUKAI TERHADAP PENERIMAAN PAJAK