Jurnal Akuntansi AKUNESA
Vol 11 No 3 (2023): AKUNESA (Mei 2023)

Tax Holiday Regulations on Car Trade-in Indonesia: Between 2021-2022

Muhammad Raihan Faqih (Departemen Akuntansi, Universitas Islam Negeri Maulana Malik Ibrahim Malang)
Fadlil Abdani (Departemen Akuntansi, Universitas Islam Negeri Maulana Malik Ibrahim Malang)



Article Info

Publish Date
14 May 2023

Abstract

This research was conducted by comparing the 2021 and 2022 PPnBM incentives to the total sales of motorized vehicles on a wholesale basis. The data used is of secondary data type and is sourced from the official website of the Association of Automotive Industries (GAIKINDO). The population in this study are automotive manufacturers who are members of GAIKINDO and for the sample in this study are 16 types or models of cars that receive 2021 and 2022 PPnBM incentive relief. The data collection process in this study uses a purposive sampling technique because the data used must meet some criteria. Hypothesis testing was carried out by using descriptive statistical tests, normality tests, homogeneity tests and paired sample t tests. The results of the paired sample t test show the value of Sig. (2-tailed) 0.008 which is < 0.05. So it can be interpreted that the 2022 PPnBM incentives are more influential or more effective on wholesale sales of motorized vehicles

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Journal Info

Abbrev

akunesa

Publisher

Subject

Economics, Econometrics & Finance

Description

About the Journal Jurnal Akuntansi AKUNESA diterbitkan oleh Program Studi S1 Akuntansi Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya. Terbit 3 kali dalam setahun yaitu pada Bulan Januari, Mei, dan September dengan jumlah 10 artikel pada setiap terbitan dengan menggunakan Bahasa ...