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All Journal Asas: Jurnal Sastra PAUD Lectura: Jurnal Pendidikan Anak Usia Dini JURNAL PEMBELAJARAN DAN MATEMATIKA SIGMA (JPMS) CIVITAS (JURNAL PEMBELAJARAN DAN ILMU CIVIC) JESS (Journal of Education on Social Science) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Jurnal Riset dan Pengabdian Masyarakat Mudabbir: Journal Research and Education Studies Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam (JURRIMIPA) Jurnal Riset Rumpun Agama dan Filsafat Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Jurnal Katalisator Jurnal KeFis : Jurnal Kesehatan dan Fisioterapi Journal of Contemporary Islamic Primary Education International Journal of Economic Research and Financial Accounting Journal of Rural Community Development (JRCD)
Siti Zahara
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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Journal : International Journal of Economic Research and Financial Accounting

 1 
Getting to Know PPnBM: Sales Tax on Luxury Goods and the Impact on the Automotive Industry, Indonesia Mira Agustia; Siti Zahara; Olivia Deslovita Br, Ginting; Kartika Sari; Karnisa Maharani; Galih Supraja
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.349

Abstract

This study aims to determine the impact of Luxury Goods Sales Tax (PPnBM) on the automotive industry in Indonesia. This study uses a literature study method by analyzing data from literature sources. The results of the study indicate that PPnBM has positive and negative impacts on the automotive industry. The positive impacts are increasing state revenue, regulating income distribution, encouraging the local automotive industry, and increasing public awareness of the importance of paying taxes. However, the negative impacts are affecting employment in the automotive industry and increasing unemployment.  
Co-Authors Airani Eginanda Putri Ali Akbar Ritonga Amaliatul Adzmi Yulistina Anggy Saputri Anis Safitri Asrizal Asrizal Chairil Akhyar Christy Chirona Veronika Cinta Febby Dewita Delima Sari Devi Wahyu Ramadhani Dian Noviana Dimas Ridho Dini Hariyati Adam Dini Safira Donny Ananta Efi Brata Madya Ellyta Aizar Elysa Rohayani Hsb Fitri Yani Fittria Ayu Sahputri Freddy Tua Musa Panggabean Galih Supraja Happy Glory Maritoma Hasan Albashri Indah Sari Indri Afriani Indri Wahyuni Juliani Junita Junita Karnisa Maharani Kartika Sari Marni Safitri Mashallia Qisthi Masitah, Widya Meli Saputri Mhd Ibra Alfathir Mila Nirmala Sari Hasibuan Mira Agustia Mirnawati Mirnawati Mita Dwi Amanda Mudinillah, Adam Muhammad Hafiz Reza Muhammad Khoirul Ritonga Muhammad Rivai Muhammad Rizky Pratama6 Nadia Nadia Normansyah Nova Amalia Nova Kemala Syahputri Nunung Febriany Sitepu Nur Azizah Nurmayani Nurmayani Olivia Deslovita Br, Ginting Putri Julanda Ardica Putri Khairi Izwani Putri Maisyarah Batubara Rahmayeni Rahmayeni Rahmi Nurrizky Rian Hardiansyah Ristati Rohani Rohani Sabila Fatun Nisa Salsabila Al Khofifah Siti Kholijah T. R. Pangaribuan Taufik Toni Toni Wahyudi Rambe Wellia, Diana Vanda Widia Sari Rusma Winda Kustiawan Yulizar Yusuf Yustina Andra Zilfa Zilfa Zulfan