The Effect of Macro Economic Variables on Value Added Tax (VAT)

Tax is one of the sources of state income that used to finance expenditures in a country. Therefore tax revenue is the dominant factor in sustaining national development in a country. The problem that occurred at this time that there is a condition of an increase in the number of taxable entrepreneurs, but the Value Addition Tax (VAT) receipt had decreased from 2014 to 2016. Based on the problem, the purpose of this study is to determine the factors that affected VAT receipts in Bandung-Indonesia. The methods used are descriptive and verification analysis, the data analysis used multiple regression. The sampling technique in this study used the saturated sample method. The population in this study is 60 monthly report data from 2012 to 2016. The results of this study prove that simultaneously, the number of taxable employers and VAT refunds has a significant effect on VAT receipts. In addition, this study shows the number of taxable employers partially significantly influences VAT receipts, and VAT refunds influence the receipt of VAT substantially. Finally, we can conclude that the increase in VAT revenues depends on the number of Taxable Employers and VAT