El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Vol. 7 No. 4 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam

Respons dan Dampak Kenaikan Tarif PPN menjadi 11% terhadap Penjualan UMKM di Bangka Belitung: Studi Kualitatif

Tamara Al Ihsan (Program Studi Magister Akuntansi, Universitas Trisakti)

Article Info

Publish Date
05 Apr 2026

Abstract

The purpose of this research is to examine the impact of the increase in the Value Added Tax (VAT) rate on the sales of Micro, Small, and Medium Enterprises (MSMEs), as well as to identify the perceptions and strategies of MSMEs actors regarding the Value Added Tax (VAT) rate adjustment policy. The population in this study consists of MSMEs actors in the Bangka Belitung Islands region who are affected by the Value Added Tax (VAT) rate increase. This research uses a qualitative approach and a sample selection technique with a purposive sampling. The results show that the increase in the Value Added Tax (VAT) rate has an impact on the sales performance of MSMEs.

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Journal Info
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Website

Abbrev

elmal

Publisher

Institut Agama Islam Nasional Laa Roiba Bogor

Subject

Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam mempublikasi hasil riset dan kajian terkini bidang ekonomi, keuangan, manajemen dan bisnis Islam. Mulai 2011, jurnal ini terbit tiga kali setahun setiap Maret, Juli dan November. Jurnal ini dikelola oleh Pusat Riset dan Kajian Strategis (PRKS) Masyarakat ...