ANALISIS PAJAK DAN VARIABEL MAKROEKONOMI TERHADAP PENERIMAAN PAJAK PERNGHASILAN

Abstract

iscal policy is an economic policy in order to direct the economic condition to be better by
changing the government's revenue and expenditure. There are two common government fiscal
policy instruments that are to implement taxation system and manage government expenditure.
The tax system is part of the State Revenue and Expenditure Budget, as it is necessary to increase
tax revenue, especially the Income Tax which has the largest portion in the State Revenue Budget.
The purpose of this research is to know the variable of tax and macro variable to acceptance of
Income Tax. Variable Taxes include Pajajk Service Office and taxpayer, while macro variable is
economic growth and interest rate.