Kontribusi Pajak Barang Mewah Dan Bea Materai Terhadap PenerimaanNegara Di Sektor Pajak

Kontribusi Pajak Barang Mewah Dan Bea Materai Terhadap PenerimaanNegara Di Sektor Pajak, Growth Rate, Red Goods Tax, International Trade Tax, State Revenue....

Author: ADY SULAIMAN
Date: 2024
Keywords: Growth Rate, Red Goods Tax, International Trade Tax, State Revenue.
Type: Jurnal
Category: penelitian

In national development ef orts, taxes are one of the important things that become alargeandstrategic source of revenue for the state, which is useful in increasing the growth of the country'seconomy to create prosperity and welfare for society and the state. Thus taxes become oneof thesources of state revenue that has high potential. This study aims to determine the growthrateofrealization of state revenue, the growth rate of realization of luxury goods value-addedtax, andinternational trade tax. This study uses secondary data from 2017 to 2018 obtainedfromtheCentral Bureau of Statistics and the Directorate General of Taxes. The research methodusesthegrowth rate calculation formula. The results showed that the growth rate of realizationof staterevenue in the tax sector has a unidirectional relationship with the realization of luxurygoodsvalue-added tax and international trade tax. If there is an increase in the growthrateofrealization of luxury tax and the international The context of the application of luxurytaxandinternational trade tax is expected to reflect horizontal and vertical equity in every tax collection,including other VAT collection. In order to reflect fairness, the collection of tax onthesaleofluxury goods and international trade tax on international trade is expected to reflect horizontaland vertical equity in every tax collection, including the collection of other VAT.

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