Factors Affecting Income Tax Revenue of Petroleum and Natural Gas

نویسندگان

چکیده

Tujuan dari penelitian ini adalah untuk mengetahui faktor-faktor yang memengaruhi penerimaan PPh minyak bumi dan gas alam pada production sharing contract. Pengujian dilakukan menggunakan 450 observasi KKKS produksi 401 periode tahun 2010-2016. Regresi linear berganda data panel model random effect menunjukkan variabel (1) cost recovery (2) ukuran berpengaruh negatif, (3) first tranche petroleum, (4) lifting, (5) harga (6) nilai tukar Rupiah terhadap USD positif bumi. Pada alam, petroleum lifting alam.

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ژورنال

عنوان ژورنال: Jurnal dinamika ekonomi pembangunan

سال: 2022

ISSN: ['2620-3049', '2089-2489']

DOI: https://doi.org/10.14710/jdep.5.2.121-145