Does Inflation Affect on Tax Receipts of Article 21 Income Tax With Unemployment as an Intervening Variable?

DOI

10.2991/aebmr.k.201116.041How to use a DOI?

Keywords

inflation, unemployment, income tax article 21

Abstract

Macroeconomic variables such as inflation and unemployment influence on income tax receipts Article 21. The economic situation that developed countries will be more vulnerable to shocks to the global economic crisis. Dependence of developing countries on the world economy and contribute to the economic stability of the national level. Variable inflation allows the emergence of unemployment, then on that basis, the potential for contribution of income tax receipts article 21 will shrink by itself. This type of research used is explanatory research with a quantitative approach. Variables used are inflation as the independent variable, Income Tax receipts article 21 as the dependent variable, and Unemployment as an intervening variable. The research purpose is to test and analyse the effect of inflation on the realization of income tax revenue article 21 through unemployment as an intervening variable. The results showed that inflation variable a significant positive effect on unemployment variables. Inflation variable a significant negative effect on the variable income tax receipts article 21. Variable unemployment a significant negative effect on the variable income tax revenue section 21. Inflation variable significantly affects the income tax revenue section 21 with unemployment as a mediating variable. Statistically, 0.626 beta coefficient is negative, it indicates that the rise in inflation will reduce income tax receipts article 21 by unemployment as mediation. Calculation of total determination coefficient indicates models path analysis to the value of 0.887 and explain the variation of this research data is 88.7%, while 11.3% is explained by other variables.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Mirza Maulinarhadi Ranatarisza
AU  - Mirza Yuni Arrendamento
PY  - 2020
DA  - 2020/11/17
TI  - Does Inflation Affect on Tax Receipts of Article 21 Income Tax With Unemployment as an Intervening Variable?
BT  - Proceedings of the 2nd Annual International Conference on Business and Public Administration (AICoBPA 2019)
PB  - Atlantis Press
SP  - 204
EP  - 209
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.201116.041
DO  - 10.2991/aebmr.k.201116.041
ID  - Ranatarisza2020
ER  -