Jurnal Akuntansi dan Manajemen
Vol 19 No 2 (2022)

Pengaruh Pajak Pertambahan Nilai dan Pajak Kendaraan Bermotor Tarif Progresif terhadap Daya Beli Konsumen

Salma Faizah (Universitas Pamulang)
Ajimat Ajimat (Universitas Pamulang)



Article Info

Publish Date
14 Oct 2022

Abstract

This study aims to determine the effect of Value Added Tax and Progressive Tariff Motor Vehicle Tax on Consumer Purchasing Power. This research was conducted at SAMSAT Bekasi City in 2021. The quantitative research method with a sample of 100 respondents was obtained through the slovin technique. The data analysis technique used descriptive statistical analysis, validity and reliability tests, multiple linear regression, coefficient of determination and hypothesis testing. For quantitative data analysis method, SPSS version 25 is used. Based on the results of the analysis, it is stated that the value added tax has a significant effect on consumer purchasing power with a significance level of 0.043 which is smaller than = 0.05. The progressive rate motor vehicle tax has a significant effect on consumer purchasing power with a significance level of 0.000 which is smaller than = 0.05.

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Journal Info

Abbrev

JAM

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi dan Manjemen (JAM) has been published by the Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta. JAM published two times a year in April and October. Jurnal Akuntansi dan Manjemen focuses on issues pertaining empirical investigation on Indonesian accounting and management. JAM aimed to ...