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p-Index From 2020 - 2025
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All Journal International Journal of Economy, Education and Entrepreneurship (IJE3)
Asah, Maranatha Kezya Beauty Caesaria
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Economics, Econometrics & Finance Education Other

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THE EFFECT OF CHANGES IN VALUE-ADDED TAX RATES (VAT) AND COST OF GOODS SOLD (COGS) ON SALES TURNOVER AT PT. VCS Asah, Maranatha Kezya Beauty Caesaria; Widajantie, Tituk Diah
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 4 No. 1 (2024): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v4i1.235

Abstract

The increase in Value Added Tax (VAT) rates and the rise in Cost of Goods Sold (COGS) significantly impact the business strategy and profitability of the company. The research aims to examine the impact of the increase in VAT rate and changes in the Cost of Goods Sold on PT's business strategy and profitability. VCS. The method used is quantitative research using PT's sales data. VCS from 2018 to 2022, as the population was selected through a purposive sampling method. Data analysis was conducted using SPSS version 27. The research findings indicate that the increase in the value-added tax rate significantly impacts PT's sales revenue. VCS, while the increase in Cost of Goods Sold does not considerably affect the company's Sales Revenue
Co-Authors Tituk Diah Widajantie