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

Penulis

  • Amyati Amyati Universitas Bina Bangsa, Indonesia
  • Agustinus Ekensianus Parung Universitas Kristen Indonesia, Indonesia
  • Ryan Fahmi Universitas Bina Bangsa, Indonesia

DOI:

https://doi.org/10.29040/jie.v6i2.5312

Abstrak

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.

Referensi

Budiyono, Serly Andini Restu Putri. "The influence of total taxpayer of personnel and per capita income on income tax in indonesia 2017-2019." Annals of the Romanian Society for Cell Biology (2021): 1997-2003

Ende, E., & Kusuma, J. W. (2017). Peran Citra Merek, Persepsi Harga, Persepsi Risiko Terhadap Minat Beli Produk Smartphone Merek Xiaomi. Sains: Jurnal Manajemen Dan Bisnis, 9(2), 341–358. https://doi.org/10.35448/jmb.v9i2.4169

Hasibullah, N. A., Mursalim, M., & Su’un, M. (2020). Analisis Pengaruh PPn, PPnBM, dan PKB dengan Tarif Progresif Terhadap Daya Beli Konsumen Kendaraan Bermotor Roda Empat Di Makassar. Journal of Accounting and Finance (JAF), 1(1), 86–101. https://doi.org/10.52103/jaf.v1i1.119

Kaban, A. A. R., & Kusumastuti, S. Y. (2019). Faktor-Faktor yang Mempengaruhi Pernjualan Mobil Sedan di Indonesia dan Memprediksi Penerimaan Pajak Penjualan atas Barang Mewah (PPnBM) Kendaraan Mobil Periode 2013-2017.

Kristiyanti, L. M. S. (2021). The implementation of good corporate governance, village apparatus performance, organizational culture, andits effects against village fund management accountability (Case study of Tulung District, Klaten Regency). Annals of the Romanian Society for Cell Biology, 1985-1996. Jurnal Ekonomi KIAT, 30(1), 44. https://doi.org/10.25299/kiat.2019.vol30(1).3880

Liwe, A. G., Budiarso, N. S., & Pontoh, W. (2021). PENILAIAN KEPUTUSAN INVESTASI SAHAM DALAM PENERAPAN INSENTIF PAJAK PENJUALAN ATAS BARANG MEWAH (PPnBM) BAGI PERUSAHAAN GO PUBLIC DI ERA PANDEMI COVID-19 (STUDI KASUS PADA PERUSAHAAN SEKTOR OTOMOTIF). Jurnal Ipteks Akuntansi Bagi Masyarakat, 5(1), 1. https://doi.org/10.32400/jiam.5.1.2021.34272

Nasution, L. H. (2019). KETENTUAN TENTANG PPN DAN PPnBM PADA PERUSAHAAN PERTAMBANGAN UMUM DAN PERTAMBANGAN MINYAK, GAS BUMI SEBAGAI PEMUNGUT PAJAK. JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK, 2(2), 159–167. https://doi.org/10.25105/jipak.v2i2.4432

Regyna, T. F., Agustina, D., & Pramadista, F. N. (2022). Dampak Daya Beli Konsumen Kendaraan Bermotor Terhadap Pajak Pertambahan Nilai (PPN) dan Pajak Penjualan Atas Barang Mewah (PPnBM). https://osf.io/preprints/d56eu/

Prastiwi, I. E., & Anik, A. (2020). The impact of credit diversification on credit risk and performance of Indonesian banks. Global Review of Islamic Economics and Business, 8(1), 013-021.

Utami, W. B. (2021). Influence of Investment Decisions (PER), Policy of Dividend (DPR) and Interest Rate against Firm Value (PBV) at a Registered Manufacturing Company on Indonesia Stock Exchange in 2015-2018. Annals of the Romanian Society for Cell Biology, 1972-1984.

Unduhan

Diterbitkan

2022-05-28

Cara Mengutip

Amyati, A., Parung, A. E., & Fahmi, R. (2022). 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. JURNAL ILMIAH EDUNOMIKA, 6(2), 768–775. https://doi.org/10.29040/jie.v6i2.5312

Terbitan

Vol 6 No 2 (2022): EDUNOMIKA : Vol. 06, No. 02, 2022

Bagian

Articles

Citation Check