Academia Open
Vol 8 No 1 (2023): June
Business and Economics

Pandemic's VAT Revenue: Inflation, Exchange Rates, and Population Challenges
Dilema Pajak di Tengah Pandemi: Dampak Inflasi, Nilai Tukar, dan Populasi terhadap Pendapatan PPN


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  • Linna Wulandari,
  • Imelda Dian Rahmawati*
Linna Wulandari
Universitas Muhammadiyah Sidoarjo, Indonesia
Imelda Dian Rahmawati
Universitas Muhammadiyah Sidoarjo, Indonesia *

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/acopen.8.2023.3910
Published June 26, 2023
Keywords
  • Inflation,
  • Exchange Rates,
  • Population,
  • VAT Revenue,
  • Covid-19 Pandemic
How to Cite
Wulandari, L., & Rahmawati, I. D. (2023). Pandemic’s VAT Revenue: Inflation, Exchange Rates, and Population Challenges. Academia Open, 8(1), 10.21070/acopen.8.2023.3910. https://doi.org/10.21070/acopen.8.2023.3910

Copyright (c) 2023 Linna Wulandari, Imelda Dian Rahmawati

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This work is licensed under a Creative Commons Attribution 4.0 International License.

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Abstract

This quantitative study investigates the impact of inflation, exchange rates, and population on Value Added Tax (VAT) revenue during the Covid-19 pandemic, specifically focusing on the Kpp Sidoarjo Selatan Regional Office. By employing a time series analysis spanning 36 observations from 2018 to 2020, this research employs a non-probability saturated sampling technique. The data analysis is conducted using Multiple Linear Regression with SPSS 26. The findings reveal that inflation, exchange rates, and population significantly influence VAT receipts during the pandemic. Consequently, these results shed light on the challenges faced by tax authorities and offer implications for policymakers, taxpayers, and economists alike.

Highlights:

  • Impact of Inflation: Analyzing the influence of inflation on VAT revenue during the Covid-19 pandemic.
  • Exchange Rate Effects: Examining how exchange rate fluctuations affect VAT receipts amidst the pandemic.
  • Population Dynamics: Investigating the role of population changes in shaping VAT revenue during the Covid-19 crisis.

Keywords: Inflation, Exchange Rates, Population, VAT Revenue, Covid-19 Pandemic

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