Pengaruh Inflasi, Kurs, dan Industri terhadap Penerimaan Pajak di Indonesia
Abstract
This study aims to analyze the influence of the Industrial Production Index, inflation, and the rupiah exchange rate on tax revenue in Indonesia. The method used is multiple linear regression with classical assumption tests to ensure the feasibility of the model, supported by secondary time-series data processed through a quantitative approach. The results of the study show that the Industrial Production Index, inflation, and the rupiah exchange rate have a significant effect on tax revenue. Simultaneously, the three independent variables are proven to significantly influence tax revenue. The implications of this study highlight the importance of macroeconomic stability in supporting the optimization of state revenue, indicating that the government needs to maintain conducive industrial conditions and exchange rate stability. These findings may also serve as a reference for future research in developing more comprehensive tax revenue prediction models.
Keywords
Full Text:
PDFReferences
Ahmad, Siti Hadijah, Muhammad Su’un, and Roslina Alam. 2023. “Pengaruh Inflasi Dan Nilai Tukar Rupiah Terhadap Penerimaan Pajak Pertambahan Nilai (Studi Kasus Pada Kantor KPP Makassar Utara).” Jurnal Disrupsi Bisnis 6(6):596–604. doi:10.32493/drb.v6i6.32504.
Amelia, Nadia, and Tri Kunawangsih. 2023. Pengaruh Inflasi, Nilai Tukar Rupiah, Dan Produk Domestik Bruto Terhadap Penerimaan PPN Di Indonesia Periode 2005 – 2020. Vol. 1. doi:doi.org/10.58192/wawasan.v1i2.524.
Ariyani, Diyah, Ida Latifattul Ummah, and Dian Fitria Nuraini. 2024. “Macroeconomic Determinants of Indonesia’s Economic Growth: Integrating Industrial Production Index, Inflation, and Foreign Direct Investment within an Islamic Welfare.” Management, and Business (JIEMB) 6(1):87–104. doi:10.21580/jiemb.2024.6.1.22257.
BI. 2025. “Data Inflasi Bulanan – Indikator.” Bank Indonesia.
BPS. 2024a. “Indeks Produksi Bulanan Industri Besar Dan Sedang Menurut KBLI 2 Digit (KBLI 2009–2010=100).” Badan Pusat Statistik.
BPS. 2024b. “Kurs Tengah Beberapa Mata Uang Asing Terhadap Rupiah Di Bank Indonesia Dan Harga Emas Di Jakarta.” Badan Pusat Statistik.
BPS. 2024c. “Realisasi Pendapatan Negara.” Badan Pusat Statistik.
Chikwira, Collin, and Mohammed Iqbal Jahed. 2024. “Analysis of Exchange Rate Stability on the Economic Growth Process of a Developing Country: The Case of South Africa from 2000 to 2023.” Economies 12(11). doi:10.3390/economies12110296.
Fadilah, Azmi Difa, Nisrina Tiara Adinda, Maziyya Mughniati Rahma, Ribby Septiani Lauda, and Lilis Suminar. 2024. Dampak Kenaikan Tarif PPN Terhadap Inflasi Dan Daya Beli Masyarakat Indonesia. Vol. 9. doi:https://doi.org/10.52447/map.v9i2.7940.
Hibatullah, Afgan Yuan, and Diamonalisa Sofianty. 2022. “Tingkat Inflasi Dan Nilai Tukar Rupiah Terhadap Penerimaan PPN.” 2:862–68. doi:10.29313/bcsa.v2i1.2221.
Islamiyati, Dina, and Ira Humaira Hany. 2021. “Pengaruh Inflasi, Indeks Produksi Industri, Dan Kurs Terhadap Penghimpunan Zakat, Infaq, Dan Sedekah.” Ira Humaira Hany) TB 20(2):25–36. doi:https://doi.org/10.35917/tb.v20i2.167.
Junianto, Setiawan, Fadjar Harimurti, and Suharno. 2020. “Pengaruh Inflasi, Nilai Tukar Rupiah, Suku Bunga Dan Self Assessment System Terhadap Penerimaan Pajak Pertambahan Nilai Di Kantor Wilayah Direktorat Jendral Pajak Jawa Tengah II.” Jurnal Akuntansi Dan Sistem Teknologi Informasi Universitas Slamet Riyadi Surakarta 16. doi:https://doi.org/10.33061/jasti.v16i3.4439.
Ofori, Isaac Kwesi, Camara Kwasi Obeng, and Peter Yeltulme Mwinlaaru. 2021. Effect of Exchange Rate Volatility on Tax Revenue Performance in Sub-Saharan Africa. Kiel, Hamburg. https://hdl.handle.net/10419/233984.
Sapridawati, Yeni, Novita Indrawati, Azhari Sofyan, and Zirman. 2021. “Pengaruh Inflasi Dan Nilai Tukar Rupiah Terhadap Penerimaan Pajak Pertambahan Nilai.” 2(1):2722–5437. doi:http://dx.doi.org/10.24014/jot.v2i1.14247.
Sinambela, Tongam, and Suci Rahmawati. 2019. Pengaruh Inflasi, Nilai Tukar Rupiah Dan Jumlah Pengusaha Kena Pajak Terhadap Penerimaan Pertambahan Nilai.
Tambun, S., & Aryanto, Y. (2024). Pengawasan dan Pemeriksaan Pajak serta Penerapan Tax Control Framework. Media Akuntansi Perpajakan, 9(2), 126-142. https://doi.org/10.52447/map.v9i2.8233
Tambun, S., Do Parago, A., & Sitorus, R. R. (2023). Pengaruh Literasi Akuntansi dan Flourishing Terhadap Komitmen Patuh Pajak Dengan Kebutuhan Kompetensi Perpajakan Sebagai Pemoderasi. Media Akuntansi Perpajakan, 8(2), 76-87. https://doi.org/10.52447/map.v8i2.7350
Tambun, S., & Saputra, W. D. (2024). Moderasi Thin Capitalisation atas Faktor-Faktor yang Memepengaruhi Penghindaran Pajak Pada Perusahaan Manufaktur ASEAN. Media Akuntansi Perpajakan, 9(2), 111-125. https://doi.org/10.52447/map.v9i2.8232
Todorović, Jadranka Đurović, Marina Đorđević, Vera Mirović, Branimir Kalaš, and Nataša Pavlović. 2024. “Modeling Tax Revenue Determinants: The Case of Visegrad Group Countries.” Economies 12(6). doi:10.3390/economies12060131.
DOI: https://doi.org/10.52447/map.v10i2.8953
Refbacks
- There are currently no refbacks.
Copyrights of
Program Studi Akuntansi
Fakultas Ekonomi Bisnis & Ilmu Sosial
Universitas 17 Agustus 1945 Jakarta
ISSN (P) : 2355 - 9993
ISSN (E) : 2527 - 953X





