Analysis of Factors Affecting State Revenue Receipts From the Taxation Sector

Wanti Ernawati, WE and Abdul Aziz, AZ and Jaya Mualimin, JM (2022) Analysis of Factors Affecting State Revenue Receipts From the Taxation Sector. Journal of Finance and Business Digital (JFBD), 1 (3). pp. 157-170. ISSN 2964-8688

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Abstract

State revenues reflected in the APBN can be understood as total state financial revenues. This study aims to describe state revenues from the tax sector. The research method uses explanations from secondary data sources, especially from BPS. The conclusion obtained is that domestic tax revenues sourced from income tax, value added tax and income tax on luxury goods, land and building taxes, excise and other taxes have a direct effect on state financial revenues. The second international trade tax still does not make a significant contribution even though the import duty tax revenue is quite good, and the export tax is still not significant. The contribution of overall tax revenue in Indonesia to state finances is very high.

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Item Type: Article
Uncontrolled Keywords: Tax, Domestic, Foreign, Development, APBN
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: Fakultas Pascasarjana > Program Magister > Ekonomi Syariah
Depositing User: abdul aziz
Date Deposited: 15 Dec 2022 04:10
Last Modified: 15 Dec 2022 04:10
URI: http://repository.syekhnurjati.ac.id/id/eprint/8638

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