Effect Of Imports, Industrial Sector, And Service Sector On Value-Added Tax With Regulatory Quality As A Moderating Variable
State revenue to organize its government is mostly collected by taxation as the main source. In its implementation, taxes are imposed directly and indirectly. The indirect tax that plays a role in the structure of state revenue is Value Added Tax (VAT). VAT is imposed on goods or services consumed i...
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ftjurnalku:oai:ojs2.jurnalku.org:article/658 2024-01-28T10:06:46+01:00 Effect Of Imports, Industrial Sector, And Service Sector On Value-Added Tax With Regulatory Quality As A Moderating Variable Putri, Yuninda Anggraini Wijaya, Suparna 2023-12-31 application/pdf https://jurnalku.org/index.php/educoretax/article/view/658 https://doi.org/10.54957/educoretax.v3i4.658 ind ind WIM Solusi Prima https://jurnalku.org/index.php/educoretax/article/view/658/511 https://jurnalku.org/index.php/educoretax/article/view/658 doi:10.54957/educoretax.v3i4.658 Hak Cipta (c) 2023 Yuninda Anggraini Putri, Suparna Wijaya https://creativecommons.org/licenses/by/4.0 Educoretax; Vol 3 No 4 (2023); 402-422 2808-8271 10.54957/educoretax.v3i4 Imports Industrial sector Regulatory quality Service sector Value added tax info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion 2023 ftjurnalku https://doi.org/10.54957/educoretax.v3i4.65810.54957/educoretax.v3i4 2024-01-02T19:22:45Z State revenue to organize its government is mostly collected by taxation as the main source. In its implementation, taxes are imposed directly and indirectly. The indirect tax that plays a role in the structure of state revenue is Value Added Tax (VAT). VAT is imposed on goods or services consumed in an area based on a set rate. VAT imposition of the highest rates on average is imposed in European countries. There are 11 European countries with the highest VAT rates, which are the object of research, namely Hungary, Croatia, Denmark, Norway, Sweden, Greece, Iceland, Finland, Ireland, Poland, and Portugal. This study will discuss the effect of value added on the industrial and service sectors, which are the main sectors in the 11 countries as well as the effect of international trade activities, namely imports, on VAT revenues with a moderation of the regulatory quality index. The results show that the imported variable and the added value of the industrial and service sectors, both before and after interaction with the moderating variable of the regulatory quality index, significantly influence VAT acceptance. For the partial results, before moderation with the regulatory quality index, imports don't significantly affect VAT revenue. In contrast, the industrial and service sectors have significant negative effects on VAT revenue. Furthermore, after interacting with regulatory quality variables, imports, value added in the industrial and service sectors have a significant positive influence on VAT revenue. This shows that the moderating variable of the regulatory quality index plays a role in strengthening the relationship between the independent and dependent variables. Article in Journal/Newspaper Iceland Jurnalku (E-Journals) Norway |
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Jurnalku (E-Journals) |
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language |
Indonesian |
topic |
Imports Industrial sector Regulatory quality Service sector Value added tax |
spellingShingle |
Imports Industrial sector Regulatory quality Service sector Value added tax Putri, Yuninda Anggraini Wijaya, Suparna Effect Of Imports, Industrial Sector, And Service Sector On Value-Added Tax With Regulatory Quality As A Moderating Variable |
topic_facet |
Imports Industrial sector Regulatory quality Service sector Value added tax |
description |
State revenue to organize its government is mostly collected by taxation as the main source. In its implementation, taxes are imposed directly and indirectly. The indirect tax that plays a role in the structure of state revenue is Value Added Tax (VAT). VAT is imposed on goods or services consumed in an area based on a set rate. VAT imposition of the highest rates on average is imposed in European countries. There are 11 European countries with the highest VAT rates, which are the object of research, namely Hungary, Croatia, Denmark, Norway, Sweden, Greece, Iceland, Finland, Ireland, Poland, and Portugal. This study will discuss the effect of value added on the industrial and service sectors, which are the main sectors in the 11 countries as well as the effect of international trade activities, namely imports, on VAT revenues with a moderation of the regulatory quality index. The results show that the imported variable and the added value of the industrial and service sectors, both before and after interaction with the moderating variable of the regulatory quality index, significantly influence VAT acceptance. For the partial results, before moderation with the regulatory quality index, imports don't significantly affect VAT revenue. In contrast, the industrial and service sectors have significant negative effects on VAT revenue. Furthermore, after interacting with regulatory quality variables, imports, value added in the industrial and service sectors have a significant positive influence on VAT revenue. This shows that the moderating variable of the regulatory quality index plays a role in strengthening the relationship between the independent and dependent variables. |
format |
Article in Journal/Newspaper |
author |
Putri, Yuninda Anggraini Wijaya, Suparna |
author_facet |
Putri, Yuninda Anggraini Wijaya, Suparna |
author_sort |
Putri, Yuninda Anggraini |
title |
Effect Of Imports, Industrial Sector, And Service Sector On Value-Added Tax With Regulatory Quality As A Moderating Variable |
title_short |
Effect Of Imports, Industrial Sector, And Service Sector On Value-Added Tax With Regulatory Quality As A Moderating Variable |
title_full |
Effect Of Imports, Industrial Sector, And Service Sector On Value-Added Tax With Regulatory Quality As A Moderating Variable |
title_fullStr |
Effect Of Imports, Industrial Sector, And Service Sector On Value-Added Tax With Regulatory Quality As A Moderating Variable |
title_full_unstemmed |
Effect Of Imports, Industrial Sector, And Service Sector On Value-Added Tax With Regulatory Quality As A Moderating Variable |
title_sort |
effect of imports, industrial sector, and service sector on value-added tax with regulatory quality as a moderating variable |
publisher |
WIM Solusi Prima |
publishDate |
2023 |
url |
https://jurnalku.org/index.php/educoretax/article/view/658 https://doi.org/10.54957/educoretax.v3i4.658 |
geographic |
Norway |
geographic_facet |
Norway |
genre |
Iceland |
genre_facet |
Iceland |
op_source |
Educoretax; Vol 3 No 4 (2023); 402-422 2808-8271 10.54957/educoretax.v3i4 |
op_relation |
https://jurnalku.org/index.php/educoretax/article/view/658/511 https://jurnalku.org/index.php/educoretax/article/view/658 doi:10.54957/educoretax.v3i4.658 |
op_rights |
Hak Cipta (c) 2023 Yuninda Anggraini Putri, Suparna Wijaya https://creativecommons.org/licenses/by/4.0 |
op_doi |
https://doi.org/10.54957/educoretax.v3i4.65810.54957/educoretax.v3i4 |
_version_ |
1789333889495334912 |