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All Journal Jurnal Penelitian Pendidikan Guru Sekolah Dasar Tadrib: Jurnal Pendidikan Agama Islam KOMUNIKA Jurnal Kreativitas PKM Manuju : Malahayati Nursing Journal HIKMAH : JURNAL PENDIDIKAN AGAMA ISLAM Majalah Kesehatan Masyarakat Aceh (MaKMA) ZIRAA'AH MAJALAH ILMIAH PERTANIAN Teacher in Educational Research Science Midwifery Jurnal Triton Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) JIKI (Jurnal Ilmu Komputer dan Informatika) Jurnal Pengabdian Masyarakat Sasambo Jurnal Ilmiah Mahasiswa Fakultas Hukum Universitas Malikussaleh Sisi Lain Realita Journal of Innovation Research and Knowledge FENOMENA: Jurnal Penelitian An-Nuur Jurnal Aplikasi IPTEK Indonesia Al Iqtishadiyah: Journal of Islamic Economics and Finance Jurnal Mahasiswa Manajemen dan Akuntansi JURNAL PENGABDIAN MASYARAKAT AKADEMISI Jurnal Ilmiah Ekonomi dan Manajemen JEBD Jurnal Akademik Pengabdian Masyarakat AHDÃF: Jurnal Pendidikan Agama Islam InJEBA : International Journal of Economics, Business and Accounting Jurnal Pengabdian Masyarakat Al Iidara Balad : Jurnal Administrasi Negara Asian Journal of Social and Humanities Frontier Agribisnis (Frontbiz) TARBIYAH: Jurnal Pendidikan Agama Islam International Journal of Economics, Business and Innovation Research Al Fattah Ejournal Sma Al Muhammad Cepu Jurnal Akuntansi Hukum dan Edukasi Darul Ulum: Jurnal Ilmiah Keagamaan, Pendidikan dan Kemasyarakatan Genius: Jurnal Ekonomi Dan Manajemen Impact: Jurnal Pengabdian kepada Masyarakat PEDAGOGIA : JURNAL KEGURUAN DAN PENDIDIKAN
Muhammad Husaini
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Journal : Jurnal Mahasiswa Manajemen dan Akuntansi

 1 
Efektivitas Pajak Barang Mewah Ditanggung Pemerintah (PPnBM DTP) terhadap Daya Beli Masyarakat pada Mobil Listrik Berbasis Baterai Dewi Nur Huly; Rima Herlista; Euis Salma; Rizka Malia; Muhammad Husaini
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5022

Abstract

The Covid-19 pandemic significantly affected national economic performance, including the automotive industry which experienced a decline in production and sales. To address this issue while promoting a transition to environmentally friendly energy, the government introduced the Luxury Goods Tax Borne by the Government (PPnBM DTP) incentive for battery electric vehicles under Minister of Finance Regulation No. 9 of 2024. This study aims to evaluate the effectiveness of the policy on public purchasing power. The research applies a descriptive qualitative evaluative method using secondary data from regulations and previous studies. The findings reveal that the PPnBM DTP incentive has increased consumer interest and sales of electric cars in Indonesia, although the growth is not evenly distributed across all market segments. The main barriers remain the relatively high prices of electric vehicles and the limited availability of charging infrastructure. These results imply that additional policy support, particularly in infrastructure development and extended incentives, is essential to strengthen public purchasing power and encourage broader adoption of electric vehicles.  
Co-Authors Agil, Muhamad Agus Hasbianto Ahmad Yousuf Kurniawan Aiyub Aiyub Al Adawiyah, Roji’ah Alchalidi Alchalidi Amelia, Yesi Anwar, Agustin Novita Aqidah, Jamiatul Arifin, Shokhibul Aslamiah Aslamiah Ayulanda, Ika Baharuddin Baharuddin Bobby Bachry Dewi Nur Huly Eka Radiah Elfida Elfida Euis Salma Fahrianor, Muhammad Fatoni, Imam Fazdria Fazdria . Gustini, Sri Heiriyani, Tuti Hendri Sosiawan Hermanto Herwanto, Riko Husaini Husaini Husna, Taisirul Idris, Husni Ika Puspita Sari Islahuddin, Islahuddin jelita, jelita Julian, Robby Khairunnisa Khairunnisa Kurniawaty Fitri Kusmanto, Adi Kusuma Adhianto Lim, Kelly Lutfhi Lutfhi, Lutfhi Luthfi Luthfi, Luthfi Mahasir, Mahasir Mamik, Slamet Maryono Maryono Marziah, Fikar Maulid Wahid Yusuf Maulid Wahid Yusup Muhammad Rezza Nur Rahman Muhammad Wahyudin Muhammad Zaini Musdar, Musdar Muzdalifah Muzdalifah Nababan, Elsa Romaida Nadjib, Abdul Nina Budiwati Nindia, Yuni Nordi, Muhammad Nur Ahyani Nurul Kholifah, Nurul Puspita Sari, Ika Putra , Raniasa Putri Fadia Azzahra Putri, Resha Moniyana Racsyah, Raka Rifaldi Raharjo, Setio Budi Rahmawati, Faiz Rasima, Rasima Refli, Zulkifli Rifiana Rifiana Rima Herlista Rizka Malia Sa'adah, Ulfa Ni'matus Salsabila, Salsabila Sarianah, Sarianah Sa’adah, Ulfa Ni’matus Setio Budi Raharjo Sitorus, Yessy Eka Chintya Sobri Sobri Sobri, Kgs, M. Sri Gustini Suci Lestari Sugianor, Sugianor Sulistiany, Eva Sumiadi, Sumiadi SUPRIYONO Susanti Susanti Syahrizal Syahrizal SYUKERI GAZALI T. Iskandar Faisal Tambunan, Michael Kevin Trihandayani, Ani Swella Ulfa Ni'matus Sa'adah Ulfah, St. Rahmiatul Wahida Annisa Yusuf Wahyudin, Muhamad Widyasari, Dhea Winanti, Diki Danar Tri Wulandari, Noviani Yasni, Hilma Yuliawan, Dedy Yusuf Azis Zakiah, Amiratu Zul Akli Zulaika, Latifah Zulfadli Zulfadli