Value Added Tax Revenue in Relation with Inflation, Interest Rate, and Exchange Rate

Tax is the most important revenue for the government. One of them is from the value added tax.Despite the fixed value added tax rate, the revenue from it could increase or decrease, dependingon many factors affecting the consumption pattern of the society. This study aims to determinewhether three factors which assumed to influence consumption pattern would have an impact onthe value added tax revenue. Those factors were the inflation rate, interest rate of the IndonesianCentral Bank Certificate, and the rupiah exchange rate. The type of data used for this researchwas secondary data in the period of 206 - 2019. The partial test results showed that the rupiahexchange rate does not have a significant effect on value added tax revenue, while the other twovariables, which were the inflation rate and the Indonesian Central Bank Certificate interest ratehad a partial effect on the VAT revenue.