Efektivitas Pajak Pertambahan Nilai dalam Meningkatkan Penerimaan Negara
DOI:
https://doi.org/10.61722/jaem.v3i3.11401Keywords:
Value Added Tax; state revenue; tax effectiveness; taxpayer compliance; tax policyAbstract
Value Added Tax (VAT) is one of the main sources of state revenue and plays a strategic role in supporting national development financing. This study aims to analyze the effectiveness of VAT in increasing state revenue and to identify the factors influencing its optimal collection in Indonesia. The research employs a quantitative approach with a descriptive research type, using secondary data obtained from government financial reports and tax statistics.
VAT contributes significantly to total state revenue due to its broad tax base applied at every stage of production and distribution of goods and services. However, the effectiveness of VAT is influenced by several factors, including taxpayer compliance, the quality of tax administration systems, national economic conditions, and government policies related to VAT rates. In addition, the growth of the digital economy and VAT rate adjustments also affect tax revenue performance and public purchasing power
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