Indonesia Conference Directory

Tax is one of the sources of state income that is 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 was a condition of an increase in the number of taxable entrepreneurs but the VAT receipt had decreased during the period of 2014 to 2016. Based on the problem the purpose of this study was to determine the factors that affected VAT receipts in Bandung-Indonesia. The method used is descriptive and verification analysis, data analysis used multiple regression. The sampling technique in this study was a 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, partially the number of taxable employers significantly influences VAT receipts and VAT refunds significantly influence the receipt of VAT. Finally we can conclude that the increase in VAT revenues depends on the number of Taxable Employers and VAT refunds