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M. Djadjuli

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Open access Sep 2026

VAT, Exchange Rate, and Non-Oil Imports: The Moderating Role of GDP

Indonesia’s non-oil and gas imports are influenced by fiscal and macroeconomic conditions, including Value Added Tax (VAT) policy and exchange rate movements. However, prior studies have reported inconsistent findings regarding their effects on import activity. This study examines the effects of the VAT rate and the Ru...

Putri Amelia Vega, Munawaroh Munawaroh, M. Djadjuli · 0 citations

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