PENGARUH CONSUMPTION RATE DAN PDB TERHADAP PENERIMAAN PPN DAN PPNBM
Achmad Zamrud Fuadi
PKN STAN
Keywords:
consumption, correlation, GDP, VAT and PPnBM
Abstract
VAT and PPnBM are imposed on consumption
activities. According to theory, there is a
correlation between income and consumption.
Meanwhile, consumption has a correlation with
VAT and PPnBM so that indirectly there is a
correlation between income and VAT and PPnBM.
This research was conducted to prove this theory
using GDP data, household consumption, as well
as VAT and PPnBM Indonesia for 2017-2022 using
the multiple linear regression test. The results
obtained show that there is a positive correlation
between GDP and VAT and PPnBM and a negative
correlation between consumption and VAT and
PPnBM.