Analisis Faktor-Faktor Yang Mempengaruhi Penerimaan Pajak Pertambahan Nilai Di Jawa Tengah Tahun 2011-2015 (Studi pada Kantor Wilayah DJP Jawa Tengah II)

Value added tax is a tax imposed on the consumption of goods and services within the customs area. This study aims to determine the factors that affect the income tax revenue in Central Java in 2011-2015. There are three independent variables used in this study, they are economic growth, inflation, and the number of taxable entrepreneurs. This study uses secondary data and the analysis method used is panel data regression analysis. The results showed that the cross section variable of taxable entrepreneurs have a significant influence on value added tax revenues while economic growth and inflation did not significantly affect the value added tax. In time series the variable of economic growth and the number of taxable entrepreneurs had a significant effect on value added tax revenue while inflation had no significant effect on the acceptance of value added tax. Simultaneous test results (Test F) showed that economic growth, inflation, and the number of taxable entrepreneurs simultaneously or collectively affect the acceptance of value added taxes in Central Java province