PENGARUH KENAIKAN CUKAI, PAJAK PERTAMBAHAN NILAI DAN PENDAPATAN TERHADAP PENERIMAAN PAJAK TEMBAKAU DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL MODERASI

Abstract

This research aims to examine the increase in excise, value added tax and income on tobacco tax revenue with economic growth as a moderating variable at KPP Pratama Tangerang City. The type of research is quantitative with primary data. The population of the study was Individual Taxpayers registered at KPP Pratama Tangerang City as many as 118 people. The sampling technique used the Yamane formula with a sample size of 91. Data collection with questionnaires and processed using Smart PLS version 3.0. The results of the study indicate that the Excise Increase variable has an effect on Tobacco Tax Revenue. The Value Added Tax variable has an effect on Tobacco Tax Revenue. The Income variable has no effect on Tobacco Tax Revenue. On the other hand, the results of the moderation test indicate that Economic Growth does not moderate the effect of Excise Increase on Tobacco Tax Revenue. Economic Growth does not moderate the effect of Value Added Tax on Tobacco Tax Revenue. Economic Growth does not moderate the effect of Income on Tobacco Tax Revenue

Keywords: Excise Increase, Value Added Tax, Income, Tobacco Tax Revenue, and Economic Growth