“Dampak Daya Beli Konsumen Kendaraan Bermotor Terhadap Pajak Pertambahan Nilai (PPN) dan Pajak  Penjualan Atas Barang Mewah (PPnBM)”

Regyna, Tatya Fara; Agustina, Dian; PRAMADISTA, FIRANIA NAZZILLA

doi:10.31219/osf.io/d56eu

Cited by 3 publications

(3 citation statements)

References 2 publications

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“…The lifestyle of the upper middle class has become a habit for them in using or consuming luxury goods because it will affect their level of prestige. This research is also in line with research (Hastutik et al, 2022;Regyna et al, 2022) The results show that Value Added Tax (VAT) has a very positive effect on Sales Tax on Luxury Goods (PPnBM) because Value Added Tax cannot be imposed alone without Sales Tax on Luxury Goods (PPnBM).…”

Section: The Effect Of Value Added Tax On Sales Tax On Luxury Goodssupporting

confidence: 90%

The Effect of Consumer Purchasing Power on Value Added Tax (Ppn) Implications on Sales Tax on Luxury Goods (Ppnbm)

Sari,

Hertati,

Meiriasari

2023

MARGINAL

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This study aims to determine the effect of consumer purchasing power on the implications of value-added tax (VAT) for sales tax on luxury goods (PPnBM). The research population consisted of consumers at Informa Elektronik PIM Palembang, and the research sample was determined using the Slovin formula method. This study falls under the category of quantitative research. The data analysis employed in this study includes descriptive analysis, multiple linear regression analysis, preceded by an analysis of the F-test and t-test, and an analysis of the coefficient of determination (R2). The results of the study indicate that the Consumer Purchasing Power variable has a significant effect on Sales Tax on Luxury Goods (PPnBM). Furthermore, the Value Added Tax (VAT) variable also shows a significant effect on Sales Tax on Luxury Goods (PPnBM).

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Section: The Effect Of Value Added Tax On Sales Tax On Luxury Goodssupporting

confidence: 90%

The Effect of Consumer Purchasing Power on Value Added Tax (Ppn) Implications on Sales Tax on Luxury Goods (Ppnbm)

Sari,

Hertati,

Meiriasari

2023

MARGINAL

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“…However, there was a decrease in the Honda brand due to the increase in the number of production due to the increase in pandemic cases, resulting in the enactment of Restrictions on Community Activities (PPKM) and increasing sales in the Japanese market (Regyna et al, 2022). In this case, it shows the influence of consumer purchasing power on four-wheeled motor vehicles because the public is interested in reducing tax prices so that the price of cars will be slightly cheaper because, in this time, the community will prioritize basic needs over luxury goods such as cars, on the one hand, the impact of tax incentive for sellers/sellers experiences a significant increase in sales, This can restore sales that had decreased due to the Covid-19 virus that hit the world including in Indonesia, this also has a positive impact on sellers because by selling vehicles this can reduce the impact of unemployment when auto-sold cars production runs.…”

Section: Discussionmentioning

confidence: 99%

Analysis of the Implementation of Government Regulation Article 5 PMK Number 20 of 2021 Concerning Sales Tax on Luxury Goods on Consumer Purchasing Power During the Covid-19 Pandemic

Amyati

Parung²,

Fahmi³

2022

JIE

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Trading activities of a country cannot be separated from the imposition of taxes, especially PPn and PPnBM, which are the largest income for Indonesian State treasury revenues especially coming from people who have middle and upper economies. This study aims to determine the effect of the PP Article 5 PMK policy Number 20 of 2021 on people's purchasing power during the covid -19 pandemic. The research method used is descriptive qualitative. This research was conducted at GAIKINDO (Indonesian Automotive Industry Association) by analyzing motor vehicle sales data from three brands, namely, Daihatsu, Honda and Toyota, with periods from November 2020 – to February 2021 and March 2021 – to June 2021. For the Toyota brand, there was an increase of 5,387 units or around 20.15%, for the Daihatsu Bran,d there was an increase of 2,930 units or around 29.82,% and for the Honda Brand, there was a decrease of 4,423 units or around 27.26%%, in this case,e due to a decrease in the number of production and weakening sales in the Japanese market and its exports. Based on the explanation above, it can be concluded that there increase in sales for t, the Toyota and Daihatsu brands due to the PPnBM incentive with a tariff of 100%. This also affects the purchasing power of consumers during the Covid-19 pandemic.

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“…This PSBB policy has caused many people to be economically disturbed and decide not to buy a car. In support of increasing car sales, the government provides tax discounts or incentives for reducing PPnBM rates for motor vehicles, in this case, new cars for the 1,500 cc segment for the sedan and 4x2 categories from March 2021 to December 2021 (Lidyana 2021). This policy has proven to encourage consumer interest in buying cars.…”

Section: Figure 1 Car Sales In Indonesiamentioning

confidence: 99%

Car Demand Forecasting of Toyota in Indonesia: A Case Study Medium Price Category

Proceedings of the International Conference on Industrial Engineering and Operations Management

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In the competitive car market, demand forecasting plays an important role. Accurate forecasting will provide many benefits to a company's supply chain process. Forecasting with past data alone is not sufficient to forecast demand. In other words, it takes variables that also influence demand forecasting. Through the journal review process and the Delphi method, seven variables are produced that affect the demand for medium-prices Toyota cars in Indonesia. These variables are six variables that have been used before and one variable, namely COVID-19, disrupts car demand in Indonesia.

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“Dampak Daya Beli Konsumen Kendaraan Bermotor Terhadap Pajak Pertambahan Nilai (PPN) dan Pajak Penjualan Atas Barang Mewah (PPnBM)”

Cited by 3 publications

References 2 publications

The Effect of Consumer Purchasing Power on Value Added Tax (Ppn) Implications on Sales Tax on Luxury Goods (Ppnbm)

The Effect of Consumer Purchasing Power on Value Added Tax (Ppn) Implications on Sales Tax on Luxury Goods (Ppnbm)

Analysis of the Implementation of Government Regulation Article 5 PMK Number 20 of 2021 Concerning Sales Tax on Luxury Goods on Consumer Purchasing Power During the Covid-19 Pandemic

Car Demand Forecasting of Toyota in Indonesia: A Case Study Medium Price Category

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