The Effect of Inflation, Rupiah Exchange Rate, and Population on Value Added Tax (VAT) Revenue During the Covid-19 Pandemic

Abstract

This study aims to determine the Effect of Inflation, Rupiah Exchange Rate, and Population on Value Added Tax (VAT) Revenue During the Covid-19 Pandemic (Study at Kpp Sidoarjo Selatan Regional Office). This study uses quantitative methods with secondary data as a data source. This research was conducted at the Tax Office in Sidoarjo. In this study, it is time series data from 2018 to 2020 where 3 years X 12 months = 36 observations. In this study, non-probability sampling technique used in this study was saturated sampling. The data analysis technique used in this study is Multiple Linear Regression with SPSS 26 data processing tools. The results of this study indicate that inflation has an effect on VAT receipts during the Covid-19 pandemic, Exchange rates, and the number of residents affect VAT receipts during the Covid-19 pandemic.