Pengaruh Nilai Tukar Rupiah serta Tingkat Suku Bunga Terhadap Penerimaan Pajak pada Direktorat Jenderal Pajak
DOI:
https://doi.org/10.31334/trans.v9i1.85Keywords:
Rupiah exchange rate, interest rate, tax revenue, directorate general taxAbstract
Acceptance receiving of Tax is one of source of acceptance receiving of biggest state compared to acceptance receiving from sector migas and acceptance receiving of other state. Tax gives contribution of acceptance receiving 70,46 % to APBN the year 2007.
Acceptance receiving of Tax cannot be independent separated from macro factor of other chartered investment counsel of sebagimana has been disumsikan at the time of compilation APBN, like chartered investment counsel growth, rupiah conversion value, level of interest rate, level of the price of commodity exchange incorporated at international market, and commodity exchange incorporated production rate in country. Macro factor of the chartered investment counsel haves the character of dynamic and changes as according to condition of run economics at that moment while acceptance receiving plan of Pajak has been specified beginning of year as according to pegging of Anggaran and Pendapatan Belanja Negara.
To check whether there or is not there influence from alteration of macro factor of the chartered investment counsel to tax acceptance receiving, hence at this research will be studied about rupiah conversion value influence, and level of interest rate to acceptance receiving of tax at Tax Directorate General.
To answer the problems, data collected from various sources and analysed with associative method ( relationship) is having the character of interaktif resiprokal or is each other influence. Research variable data collected to be checked with linear regression passed testing of linierity and testing of classic assumption.
Result of research shows existence of influence signifikan to level of rupiah conversion value, and level of interest rate to acceptance receiving of good tax x'selfly ( parsial ) and also joinly ( simultan ).References
Soemitro, Rochmat, Azas dan Dasar Perpajakan, Bandung: Eresco, 1990
Sriyana Jaka dampak ekspansi fiskal terhadap inflasi studi empiris dengan pendekatan error correction model jurnal ekonomi pembangunan Volume 6 Nomor 2 2001
Simatupang Banjar kebijakan uang ketat peredam inflasi atau penyebab stagflasi analisis non struktural is jurnal keuangan dan moneter volume 3 nomor tiga Departemen Keuangan Republik Indonesia Jakarta 1996
Cuman Habi djaja Suparman dalam disertasinya pajak berdasarkan gotong royong Unpad Bandung 1964
Sukardi HP analisis residu untuk uji normalitas dan linieritas majalah ilmiah Spektra volume 7 No 8 Jakarta 2002
Samuelson makroekonomi edisi ke-14 Penerbit Erlangga Jakarta 2006
Santoso Singgih menguasai statistik di era informasi dengan SPSS 15 PTK Media komputindo Jakarta 2007
Sumitro Rahmat asas dan dasar perpajakan penerbit Eriko Bandung 1986
Sugiarto dan Herlambang Teddy ekonomi makro teori analisis dan kebijakan cetakan pertama penerbit PT Gramedia Pustaka Utama Jakarta 2001
Suharyadi dan Purwanto SK statistika untuk ekonomi dan keuangan makro edisi kedua penerbit PT Salemba emban Patria Jakarta 2007
Sukirno Sadono makro ekonomi modern penerbit Rajawali pers Jakarta 2000
Supranto statistik teori dan aplikasi buku 2 edisi 6 penerbit Erlangga Jakarta 2001
Waluyo perpajakan Indonesia jilid 1 dan 2 edisi 6 penerbit PT Salemba emban Patria Jakarta 2006
Wibisono Yusuf metode statistik cetakan pertama penerbit Gajah Mada University press Yogyakarta 2005
Amir Hidayat faktor-faktor yang mempengaruhi nilai tukar Rupiah kajian ekonomi dan keuangan Departemen Keuangan RI 2005
Badzmaru lemon dan fredrik inflasi tinjauan ekonomi politik inflasi perpajakan dan utang pemerintah jurnal ekonomi dan pembangunan Volume 5 Nomor 2 2000
Gudono analisis arah kausalitas kausal ordering jurnal ekonomi dan bisnis Indonesia volume 21 nomor 1 BPP Yogyakarta 2006
Haryanto Sugeng faktor yang mempengaruhi jumlah uang beredar M2 di Indonesia pasca deregulasi perbankan 1988 jurnal penelitian Universitas Merdeka Malang volume 15 nomor 2 Malang 2003
Galih dan ban oon Sasmita Siwi Analisis pengaruh perubahan suku bunga terhadap kinerja makro ekonomi Indonesia periode 1993 152 pendekatan jalur kredit dan Sar jurnal ekonomi dan bisnis Indonesia 21 nomor 4 BPP Yogyakarta 2006
suhaidi dkk suku bunga sebagai salah satu indikator ekspektasi inflasi buletin ekonomi moneter dan perbankan volume 2 Nomor 4 Bank Indonesia Jakarta 2000
Cahya Wandita hari dumairy pengendalian kurs Rupiah terhadap dolar Amerika Serikat melalui suku bunga SBI volume 18 Nomor 4 Jakarta 2005
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License
Please find the rights and licenses in Transparansi : Jurnal Ilmiah Ilmu Administrasi By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
- License
The commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-ShareAlike 4.0 International License.
2. Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3. User Rights
Transparansi : Jurnal Ilmiah Ilmu Administrasi spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Transparansi : Jurnal Ilmiah Ilmu Administrasi permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Transparansi : Jurnal Ilmiah Ilmu Administrasi on distributing works in the journal and other media of publications.
4. Co-Authorship
If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. Transparansi : Jurnal Ilmiah Ilmu Administrasi will not be held liable for anything that may arise due to the author(s) internal dispute. Transparansi : Jurnal Ilmiah Ilmu Administrasi will only communicate with the corresponding author.
5. Miscellaneous
Transparansi : Jurnal Ilmiah Ilmu Administrasi will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. Transparansi : Jurnal Ilmiah Ilmu Administrasi editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.
Every accepted manuscript should be accompanied by "Copyright Transfer Agreement"prior to the article publication.
