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All Journal Biospecies Journal of the Medical Sciences (Berkala Ilmu Kedokteran) Khazanah Pendidikan Jurnal Ilmiah Universitas Batanghari Jambi Avicenna : Journal of Health Research Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences jurnal abdimas saintika Dharma Ekonomi Globe: Publikasi Ilmu Teknik, Teknologi Kebumian, Ilmu Perkapalan Coram Mundo: Jurnal Teologi dan Pendidikan Agama Kristen Jurnal Abdimas Kesehatan Jurnal Akademika Baiturrahim Jambi Anugerah : Jurnal Pendidikan Kristiani dan Kateketik Katolik
Daryanto Daryanto
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Journal : Dharma Ekonomi

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Pengaruh Kenaikan Pajak Pertambahan Nilai (PPN) dan Inflasi Terhadap Volume Penjualan Studi Kasus pada PT Astra International Tbk Tahun 2022 - 2024 Sulis Mutiara Zulfa; Daryanto Daryanto; Daniel Imanuel Manafe
Dharma Ekonomi Vol. 33 No. 1 (2026): Mei: DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v33i1.386

Abstract

This study aims to analyze the impact of the increase in Value Added Tax (VAT) and inflation on the sales revenue of PT Astra International Tbk during the 2022–2024 period. The research employs a quantitative approach using multiple regression analysis to examine the relationship between VAT, inflation, and sales revenue. Secondary data were obtained from the company’s financial statements, inflation data from Statistics Indonesia (BPS), and VAT rate information from the Directorate General of Taxes (DJP). The data were analyzed to identify how VAT and inflation influence the company’s revenue. The results indicate that both VAT and inflation have a significant effect on sales revenue, both simultaneously and partially. The coefficient of determination (R²) of 0.899 shows that 89.9% of the variation in sales revenue is explained by the changes in VAT and inflation rates. These findings suggest that VAT and inflation are important economic factors that should be considered by businesses, especially in the automotive industry, when planning strategies for revenue generation. Furthermore, the study emphasizes the critical need for companies to adapt to changing fiscal policies and macroeconomic conditions to maintain profitability and competitive advantage in a fluctuating economic environment.
Co-Authors Adi Soeprijanto Ady Irawan Afreni Hamidah Ahmad Rois Syujak Ahmad Syauqi Mubarok Ahmad Syauqi Mubarok Ahmad Zamani Alga Auraldi Andriani Noerlita Ningrum Anggie Pradana Putri Anggie Pradana Putri Ani Nur Fauziah Anisa Hidayati Anita Dewi Lieskusumastuti Apriyali Apriyali Aquartuti Tri Darmayanti Aquartuti Tri Darmayanti Budi Setiawan Manurung Catur Setyorini Catur Setyorini Daniel Imanuel Manafe Dewi Arradini Dwi Joko Yulianto Endri Adi Saputra Erna Heryani Heryani Etik Sulistyorini Etri Yanti Eva Leny Alviani FATHUL BARI Febria Reza Kurnia Firza Fachrunnisa Fithriyani Fithriyani Galuh Sindi Wardani Galuh Sindi Wardhani Handayani, Rina Tri Heni Ernawati Heni Heni Ernawati Indarto - Irfan Armanto Iskak Sugiyarto Isnani Nurhayati Isnani Nurhayati Joko Prayitno Joko Tri Atmojo Jufri Al Fajri Junkhian Junkhian Karmadi Karmadi Kiki Puspitasary Kiki Puspitasary Kinoto Christian Lilik Hanifah Lilik Hanifah Martha Suri Melda Amalia Meliana Novitasari Mifta Aditya Miko Eka Putri Mila Triana Sari Misyina Misyina Muhamad Yuli Kartiko Nabhani Nabhani Nasrul Sani Ndaru Syukma Putra Nova Rahma Widyaningrum Nurrochim Nurrochim Puji Nur Rokhmatun Ratna Wirawati Rejo Rejo Rejo Rejo Rinandita Febri Susanti Rinandita Febri Susanti Rita Arbianti Rodlitul Awwalin Rohaida Rohaida Rohmi Rohmi Sabatun Sabatun Saras Kuntari Saras Kuntari SATRIYAS ILYAS Selda Vigri Selvia Anggitasari Seto Dyana Sugeng Siti Maesaroh Slamet Slamet Sri Hartutik Sri Iswahyuni Sri Iswahyuni SRI LESTARI Sri Sayekti Heni Sunaryanti Sri Sayekti Heni Sunaryanti Sri Suparti Sulis Mutiara Zulfa Suminanto Suminanto Tatik Trisnowati Tio Guntur Prabowo Titik Anggraeni Tri Yuniarti Tuti Alawiyah Ulin Nuha VEVI SURYENTI PUTRI, VEVI SURYENTI Widiyanto, Aris Winda Dwi Kartika, Winda Dwi Yesi Ihdina Fityatal Hasanah Yesni, Marnila Yogi Ravo Aprindo Zarmi Zarmi