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September 10, 2025Open Access

The Impact of VAT Rate Increases, Tax Literacy, and Financial Literacy on Potential Value Added Tax Revenue

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Authors

WRWahyu Mustika RaniState University of Malang

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Implication

Quantitative analysis shows VAT rate increases and financial literacy impact VAT revenue in MSMEs, suggesting policy evaluation.

Key Points

Increased VAT rates and financial literacy significantly boost VAT revenue.
Tax literacy has no significant effect on potential VAT revenue.
All three variables combined significantly influence VAT revenue.
Study involves 101 MSMEs in Kalisongo Village, Malang Regency.

Cite This Study

Wahyu Mustika Rani (2025) studied this question.

synapsesocial.com/papers/68c1d97d54b1d3bfb60fb0df https://doi.org/10.64530/ijbams.v1i2.16

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