Analisis Efektivitas dan Faktor-Faktor Yang Mempengaruhi Penerimaan Pajak Pertambahan Nilai Tahun 2019-2022

This study aims to analyze the level of effectiveness of Value Added Tax (VAT) at the Sleman Pratama Tax Service Office in 2019-2022 and to determine the factors that influence the effectiveness of VAT revenue. The analysis method used in this study is a quantitative descriptive method, namely analyzing target data and realization of Value Added Tax (VAT) revenue. Data collection techniques used in this study are documentation techniques and interview techniques. The results of this study indicate that 2019 was quite effective, 2020 was effective, 2021 was effective, and 2022 was very effective. The factors that influence the effectiveness of VAT revenue at the Sleman Pratama Tax Service Office are the Covid-19 pandemic, VAT restitution, and taxpayer awareness.