PENGARUH CONSUMPTION RATE DAN PDB TERHADAP PENERIMAAN PPN DAN 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.