International Journal of Economic Research and Financial Accounting
Vol 3 No 4 (2025): IJERFA JULY 2025

Getting to Know PPnBM: Sales Tax on Luxury Goods and the Impact on the Automotive Industry, Indonesia

Mira Agustia (Unknown)
Siti Zahara (Unknown)
Olivia Deslovita Br, Ginting (Unknown)
Kartika Sari (Unknown)
Karnisa Maharani (Unknown)
Galih Supraja (Unknown)

Article Info

Publish Date
08 Jul 2025

Abstract

This study aims to determine the impact of Luxury Goods Sales Tax (PPnBM) on the automotive industry in Indonesia. This study uses a literature study method by analyzing data from literature sources. The results of the study indicate that PPnBM has positive and negative impacts on the automotive industry. The positive impacts are increasing state revenue, regulating income distribution, encouraging the local automotive industry, and increasing public awareness of the importance of paying taxes. However, the negative impacts are affecting employment in the automotive industry and increasing unemployment.  

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Journal Info
International Journal of Economic Research and Financial Accounting
Website

Abbrev

ijerfa

Publisher

CV. AFDIFAL MAJU BERKAH

Subject

Economics, Econometrics & Finance

Description

The International Journal of Economic Research and Financial Accounting (IJERFA) International Journal of Economic Research and financial Accounting (IJERFA) is to contributes to improving the theory and practice by promoting high-quality applied and theoretical research. It publishes original works ...