PENGARUH PEMBERIAN INSENTIF PAJAK PPNBM KENDARAAN BERMOTOR DI TENGAH PANDEMI
DOI:
https://doi.org/10.34127/jrakt.v9i1.1111Keywords:
Tax Incentive, Tax Policy, Luxury Sales TaxAbstract
The COVID-19 pandemic has had a negative influence on economic growth in Indonesia, to overcome this, one of the efforts of the Indonesian government is by providing incentives in the form of reducing taxation, in this case Luxury Goods Sales Tax (PPnBM) on the sale of motor vehicles. This study aims to measure the effectiveness of the policy by comparing car sales data in the period before and after the Covid-19 pandemic. The method used is quantitative descriptive with snowball sampling techniques with the population being all automotive companies in Indonesia, then the data is tested using SPSS tools with data normality test techniques to t-test tests. The results of this study show that the Indonesian government's policy by providing PPnBM incentives to motor vehicles has proven to have a significant positive effect on the sales of motor vehicles (cars) in Indonesia, both in the categories that get incentives and those that do not get incentives are also encouraged in terms of sales. Key words: Tax Incentive; Tax Policy; Luxury Sales TaxReferences
Aidukaite, J., Saxonberg, S., Szelewa, D., & Szikra, D. (2021). Social policy in the face of a global pandemic: Policy responses to the COVID-19 crisis in Central and Eastern Europe. Social Policy & Administration, 55(2), 358–373. https://doi.org/10.1111/SPOL.12704
Batista, B. C., De Oliveira, M. O. F., Dornellas, V. de A., De Carvalho, V. R. T., & D’Andréa, R. (2018). Perfil metodológico dos incentivos fiscais aplicados em políticas públicas: uma análise do cenário de 2006 a 2016. Revista Produção Online, 18(4). https://doi.org/10.14488/1676-1901.v18i4.2922
Blumenthal, D., Fowler, E. J., Abrams, M., & Collins, S. R. (2020). Covid-19 — Implications for the Health Care System. New England Journal of Medicine, 383(15), 1483–1488. https://doi.org/10.1056/NEJMsb2021088
BPS. (2021). Ekonomi Indonesia Triwulan I-2021 turun 0,74 persen (y-on-y).
Bustos-Contell, E., Climent-Serrano, S., & Labatut-Serer, G. (2020). Tax Incentives: An Effective Mechanism to Achieve EU Harmonization? Journal of Business Accounting and Finance Perspectives, 2(2). https://doi.org/10.35995/jbafp2020012
Camino-Mogro, S. (2023). Tax incentives, private investment and employment: Evidence from an Ecuadorian reform. Journal of International Development, 35(7). https://doi.org/10.1002/jid.3766
Candra, H. (2023). EVALUASI PERLAKUAN AKUNTANSI PEMBIAYAAN MURABAHAH PADA BPRS BERKAH RAMADHAN. JURNAL ILMIAH EKMABIS, 1(1), 69–79. https://doi.org/https://doi.org/10.61201/jilemb-sg.v1i1.53
Candra, H., & Amrizal, A. (2023). PERSEPSI MASYARAKAT TANGERANG SELATAN TERHADAP PEMBIAYAAN NON-BANK PADA PERUMAHAN SYARIAH. DIRHAM Jurnal Ekonomi Islam, 3(1), 39–51. https://doi.org/10.53990/djei.v3i1.230
Damarwati, I., & Gunardi, G. (2022). Analisis Penerapan PPN dan PPH Pasal 22 Atas Pengadaan Barang di Balai Jembatan Kementrian PUPR. Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah, 5(2). https://doi.org/10.47467/alkharaj.v5i3.1469
Fadli, A., Pardian, R., Fahri, F., Saefullah, A., Tahang, M., Candra, H., & Ramayanti, P. N. (2023). Analysis Studies Appropriateness Transformation Of Higher Education At Universities: Studies STIE Ganesha Case. Jurnal Ilmu Sosial Mamangan, 12(03), 577–587. https://doi.org/10.22202/mamangan.v12i03.7906
Firmansyah, F., Rahmatika, D. N., Muttaqim, I., Raharjo, T. B., & Tabrani. (2023). Pelatihan Perpajakan Bagi Pelaku UMKM Batik di Kota Tegal. Social Work and Empowerment, 2(2). https://doi.org/https://doi.org/10.58982/jswe.v2i2.284
Gandasari, D., & Dwidienawati, D. (2020). Content analysis of social and economic issues in Indonesia during the COVID-19 pandemic. Heliyon, 6(11), e05599. https://doi.org/10.1016/J.HELIYON.2020.E05599
Goodell, J. W. (2020). COVID-19 and finance: Agendas for future research. Finance Research Letters, 35, 101512. https://doi.org/10.1016/j.frl.2020.101512
Gourinchas, P.-O. (2020). Flattening the pandemic and recession curves. Mitigating the COVID Economic Crisis: Act Fast and Do Whatever, 31(2), 57–62.
Halomoan, K., & Herning Sitabuana, T. (2022). PAJAK, PANDEMI, DAN MASYARAKAT. SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan, 1(7). https://doi.org/10.54443/sibatik.v1i7.147
Hania Cholily, V. (2023). Pajak Pusat dalam Pembangunan dan Pertumbuhan Ekonomi Nasional. COMSERVA : Jurnal Penelitian Dan Pengabdian Masyarakat, 3(1). https://doi.org/10.59141/comserva.v3i1.743
Hariandja, F. (2020). Pajak Daerah dan Restribusi Daerah (PDRD) Dikaitkan dengan Pertumbuhan Investasi. Jurnal Suara Hukum, 2(2). https://doi.org/10.26740/jsh.v2n2.p154-183
Intan Permata, M., & Zahroh, F. (2022). Pengaruh pemahaman perpajakan, tarif pajak, dan sanksi perpajakan terhadap kepatuhan wajib pajak. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 4(12). https://doi.org/10.32670/fairvalue.v4i12.1893
Kemenkeu. (2021). Peraturan Menteri Keuangan.
Kirk, C. P., & Rifkin, L. S. (2020). I’ll trade you diamonds for toilet paper: Consumer reacting, coping and adapting behaviors in the COVID-19 pandemic. Journal of Business Research, 117, 124–131. https://doi.org/10.1016/J.JBUSRES.2020.05.028
Marginingsih, R. (2021). Program Pemulihan Ekonomi Nasional Sebagai Kebijakan Penanggulangan Dampak Pandemi Covid-19 Pada Sektor UMKM. Moneter - Jurnal Akuntansi Dan Keuangan, 8(2). https://doi.org/10.31294/moneter.v8i2.10997
Nisa Fitriani, & Senopati, I. D. K. Y. (2021). HUBUNGAN ANTARA PERTUMBUHAN WAJIB PAJAK DAN PENERIMAAN PAJAK DI KANTOR PELAYANAN PAJAK (KPP) PRATAMA MATARAM BARAT. Jurnal Aplikasi Perpajakan, 2(2). https://doi.org/10.29303/jap.v2i2.19
Olivia, S., Gibson, J., & Nasrudin, R. (2020). Indonesia in the Time of Covid-19. Bulletin of Indonesian Economic Studies, 56(2), 143–174. https://doi.org/10.1080/00074918.2020.1798581
Pardian, R., Fadli, A., Fahri, F., Saefullah, A., Tahang, M., Candra, H., Ramayanti, P. N., Arda, D. P., & Siregar, F. G. (2024). PENYUSUNAN RENCANA STRATEGIS DALAM RANGKA TRANSFORMASI STIE GANESHA MENUJU UNIVERSITAS GRAHA GANESHA. Community Development Journal: Jurnal Pengabdian Masyarakat, 5(1), 1868–1880. https://doi.org/10.31004/cdj.v5i1.25685
Ratcliffe, R. (2020). First coronavirus cases confirmed in Indonesia amid fears nation is ill-prepared for outbreak.
Rizwan, M. S., Ahmad, G., & Ashraf, D. (2020). Systemic risk: The impact of COVID-19. Finance Research Letters, 36, 101682. https://doi.org/10.1016/j.frl.2020.101682
Saefullah, A., Candra, H., Agustina, I., Syahreza, A., Fatahillah, U. S., & Misbah, I. (2023). Sosialisasi Penggunaan Tool Mendeley Kepada Mahasiswa STIE Ganesha. I-Com: Indonesian Community Journal, 3(1), 268–277. https://doi.org/10.33379/icom.v3i1.2277
Sambur, N. C. P., Sondakh, J. J., & Sabijono, H. (2015). Analisis Pengaruh Pajak Pertambahan Nilai (PPN) dan Pajak Penjualan atas Barang Mewah (PPnBM) Terhadap Daya Beli Konsumen Kendaraan Bermotor. Berkala Ilmiah Efisiensi, 15(05).
SatgasCovid-19. (2021). Tentang COVID-19. Covid19.Go.Id. https://covid19.go.id/tentang-covid-19
Siregar, F. G., Saefullah, A., Candra, H., Fadli, A., & Pardian, R. (2024). Evaluasi Penerapan ISAK 35 Terhadap Laporan Keuangan Di Pendidikan Tinggi:Studi Kasus STIE Ganesh. Innovative: Journal Of Social Science Research, 4(2). https://doi.org/https://doi.org/10.31004/innovative.v4i2.9787
Suyanto. (2023). State Revenue (Tax System and Policies, Shifting of the Tax Burden, Welfare Lost Due to Tax). JURNAL PUSAKA, 11(2). https://doi.org/10.35897/ps.v11i2.955
Tsaava, G., Abralava, A., Grigalashvili, L., Burdiashvili, R., & Mosiashvili, V. (2023). “Tax” of direct and indirect taxes About the fair distribution of the burden. Business and Legislation. https://doi.org/10.52340/bal/2023.01.06
Velarosdela, R. N. (2021). Kilas Balik Kronologi Munculnya Kasus Pertama Covid-19 di Indonesia. Kompas.Com. https://megapolitan.kompas.com/read/2021/03/02/05300081/kilas-balik-kronologi-munculnya-kasus-pertama-covid-19-di-indonesia?page=all
Wesseler, J., & Purnhagen, K. (2020). Is the Covid-19 Pandemic a Game Changer in GMO Regulation? EuroChoices, 19(3), 49–52. https://doi.org/https://doi.org/10.1111/1746-692X.12301
Wicaksono, A., Saefullah, A., Candra, H., & Tahang, M. (2024). Penggunaan Platform Akademik Untuk Meningkatkan Publikasi Karya Ilmiah; Evaluasi Kinerja Dosen STIE Ganesha. LPKD, 1(2). https://doi.org/https://doi.org/10.62383/hardik.v1i2.195
Wijoyo, H., Devi, W. S. G. R., Ariyanto, A., & Sunarsi, D. (2021). The Role of Regular Tax Functions in the Pandemic Period Covid-19 at Pekanbaru. TIN: Terapan Informatika Nusantara, 1(10), 509–512.
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Author
![Creative Commons License](http://i.creativecommons.org/l/by-sa/4.0/88x31.png)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.