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All Journal JURNAL LENTERA BISNIS Jurnal Ilmiah Edunomika (JIE) JURNAL RECTUM: Tinjauan Yuridis Penanganan Tindak Pidana JURNAL LENTERA AKUNTANSI Jurnal Pengabdian Masyarakat dan Penelitian Thawalib Journal of Social Science and Multidisciplinary Analysis Jurnal Ekualisasi Journal of Community Research & Engagement (JCRE)
Zulkarnain, Nizar
Akuntansi, STIE Ganesha
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : JURNAL LENTERA AKUNTANSI

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PENGARUH PEMBERIAN INSENTIF PAJAK PPNBM KENDARAAN BERMOTOR DI TENGAH PANDEMI Zulkarnain, Nizar; Hambali, Ahmad; Candra, Hendra
JURNAL LENTERA AKUNTANSI Vol. 9 No. 1 (2024): JURNAL LENTERA AKUNTANSI, MEI 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v9i1.1111

Abstract

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 Tax
Co-Authors Abdul Kohar Aep Saefullah Agung Budi Cahyono Ahmad Fadli Ahmad Hambali, Ahmad Aisha , Neila Arda, Devid Putra Elvira Sitna Hajar Fadli , Ahmad Fahri Fahri Febriana, Ananda Sari Fisy Amalia Fuad Gagarin Siregar Halim Tjiwidjaja Hendra Candra Husnul Khatimah Jayaun, Jayaun Joned C. Saksana Neila Aisha Noor , M. Arief Nurhayati Nurhayati Paokuma, Hasbibi Ramayanti , Putri Noor Rasmawati AR Rombouw, Sahrul RR. Ella Evrita Hestiandari Saputra, Riyawan Siregar, Fuad Sukardi Sukardi Tafsiruddin, M. Tjiwijdjaja, Halim Ujang Kusnaedi WICAKSONO, ADI