PENGARUH NILAI RESTITUSI PAJAK PERTAMBAHAN NILAI EKSPOR DAN PENANAMAN MODAL (INVESTASI) TERHADAP EKSPOR DI SUMATERA SELATAN

HIDAYATI R., GITA RAHMI and Ermadiani, Ermadiani (2013) PENGARUH NILAI RESTITUSI PAJAK PERTAMBAHAN NILAI EKSPOR DAN PENANAMAN MODAL (INVESTASI) TERHADAP EKSPOR DI SUMATERA SELATAN. Undergraduate thesis, Sriwijaya University.

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Abstract

Transformation of Indonesia's economy has implications for many other areas of economic activity such as human resources, labor, exports and imports, foreign investment and others. At the present moment, Indonesia’s exports have to face the problem of low competitiveness of Indonesian products in the international market. Besides that, the exporters also expect a conducive business climate and tax issues can be addressed. On the issue of exports and imports, taxation issues that need to be considered is the Value Added Tax (VAT), which is accelerated the process of export VAT refunds. This study was aimed to determine the effect of the export VAT refund and investment on exports. The data used in this study is secondary data which is the value of export VAT refunds, the value of domestic and foreign investment, and exports. The method used is descriptive quantitative method is by using multiple linear regression, where the value of export VAT refund and domestic and foreign investment as a independent variable and the value of exports is the dependent variable. Based on the analysis that has been done, shows that foreign investment significantly affect exports while export VAT refunds and domestic investment does not significantly affect exports.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Exports, Export VAT Refunds, Domestic Investment, Foreign Investment
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	28 Jan 2021 03:01
Last Modified:	28 Jan 2021 03:01
URI:	http://repository.unsri.ac.id/id/eprint/41316

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