Jurnal Ilmiah Akuntansi
Vol. 2 No. 4 (2025): November : Jurnal Ilmiah Akuntansi (JILAK)

ANALISIS PPN DAN BEA MASUK TERHADAP HARGA JUAL PRODUK KOLEKSI POP MART DI INDONESIA

Helena Maniku (Unknown)
Indah Yuli Kustianah (Unknown)
Shafa Kamilah Maryza (Unknown)
Najwa Nur Kamila (Unknown)



Article Info

Publish Date
13 Nov 2025

Abstract

This study aims to analyze the effect of Value Added Tax (VAT) and import duties on the selling price of collectible products, using Pop Mart in Indonesia as a case study. The research employs a descriptive qualitative approach by collecting data through direct and online surveys, as well as reviewing secondary sources such as journals, articles, and relevant tax regulations. The findings indicate that VAT and import duties influence price determination but do not significantly increase the selling price. This is due to Pop Mart Indonesia receiving bulk supplies directly from the parent company, which reduces the tax burden per unit. Products sold through official stores have more stable and affordable prices compared to those obtained through unofficial channels such as personal shopping services. Therefore, an efficient distribution structure and compliance with tax regulations enable the company to maintain competitive prices in the domestic market.

Copyrights © 2025






Journal Info

Abbrev

jilak

Publisher

Subject

Education Other

Description

Jurnal Ilmiah Akuntansi (JILAK), E-ISSN: 3047-2334 (Online) / P-ISSN: 3047-1931 (print)) diterbitkan oleh Denasya Smart Publisher. Penerbitan jurnal ini bertujuan untuk meningkatkan kualitas ilmu pengetahuan, serta menyalurkan minat berbagi dan menyebarluaskan ilmu pengetahuan kepada akademisi, ...