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All Journal Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Jurnal Pajak dan Analisis Ekonomi Syariah
Liza Asri
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Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Analisis Pengaruh Pajak Penjualan Atas Barang Mewah (PPnBM) Terhadap Daya Beli Konsumen Kendaraan Bermotor Liza Asri; Uzlah Hansel Bahrin Hasibuan; Widiya Indah Lestari
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 1 No. 3 (2024): Juli: Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v1i3.296

Abstract

The aim of this research is to analyze the effect of sales tax on luxury goods (PPnBM) on consumers purchasing power to buy motorized vehicles. The research method used is a literature study by reviewing literature related to the concept of tax, PPnBM, consumer purchasing power, and the characteristics of motorized vehicles. The research results show that PPnBM has a negative effect on consumer purchasing power because it increases the costs that must be borne when purchasing motorized vehicles. Factors such as income and price influence consumer purchasing power. PPnBM is imposed on certain vehicles according to their categorization and rates, and the calculation uses the tax base. This research concludes that the imposition of PPnBM has an impact on reducing consumers ability to purchase motorized vehicles because it reduces purchasing power. Therefore, it is necessary to evaluate the imposition of PPnBM on consumers.
PENINGKATAN LITERASI KEUANGAN SEJAK DINI DAN PENGUATAN EKONOMI LOKAL BERBASIS SYARIAH DI PASAR RAWA Azra, Istiaza; Liza Asri; Ilham Anggiantoro; Fatimah Zahara
Jurnal Pengabdian Masyarakat Sabangka Vol 5 No 01 (2026): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v5i01.2084

Abstract

Improving financial literacy from an early age and strengthening the local economy based on sharia values are strategic steps in building an independent and competitive society. The community service program in Pasar Rawa Village was carried out through three main activities, namely the Sharia Capital Market Investment and Financial Literacy Seminar with speakers from the Indonesia Stock Exchange and Maybank Sekuritas, education on understanding the rupiah and saving practices for elementary school students, and observation visits to bamboo craftsmen MSMEs. The seminar aimed to increase public understanding of halal investment and financial management in accordance with sharia principles. The education program in elementary schools focused on forming positive financial habits from an early age. Meanwhile, the SME visits were conducted to understand business conditions, introduce simple financial record-keeping, and introduce alternative sharia financing. The results of the activities showed an increase in knowledge, changes in financial attitudes, and growing interest among the community and SMEs in applying sharia financial principles.
Co-Authors Azra, Istiaza Fatimah Zahara Ilham Anggiantoro Uzlah Hansel Bahrin Hasibuan Widiya Indah Lestari