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Journal : Jurnal Pajak dan Analisis Ekonomi Syariah

Pajak Pertambahan Nilai Barang dan Jasa Serta Pajak Penjualan Atas Barang Mewah Al Ramzy; Asnawi Asnawi; Wahyudin Wahyudin; Dini Vientiany
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 1 No. 3 (2024): Juli : Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v1i3.260

Abstract

A few of the most prominent forms of taxation in Indonesian law are the Value Added Tax (VAT) and the Sales Tax on Luxury Goods (PPnBM). The supply of taxable products and services is subject to value-added tax, while the sale of luxury items is subject to sales tax. The practical applications of VAT and PPnBM are investigated in this study via the use of qualitative research methodologies. Based on the data, it seems that VAT and PPnBM change annually, with VAT generally going up and PPnBM generally going down. Important societal and economic consequences of VAT and PPnBM were also discovered by this study. State income may be increased by VAT, while societal tax expenses can be reduced through PPnBM. Observation, interviews, and the examination of relevant data are the means of data collection used in this descriptive analytic study. We anticipate that this study's findings will add to our understanding of VAT and PPnBM, as well as the ways in which these policies might affect our country's economy and way of life.
Co-Authors Abdurahman Abdurrahman Adisty Aulia Zahra Afni Haryanti Harahap Ahmad Ibnu Harahap Ainil Harnita Simanullang Al Ramzy Alda Andriani Alfa Khair Alyyatul Nisa Ragil Lesmana Amanda Mutiara Anggara Rifandi Anggi Nurul Assyfa Lubis Anggun Khairunnisa Agustin Annisa Febrianda Arofiani Mutmainah Asnawi Asnawi Aulia Syahfitri Awaliya Awaliya Cici El Dirrah Syafitri Dara Lutfiah Nur Dara Nabila Dea Aulia Syahputri Devita Devita Dian Zahra Syahfitri Lubis Dina Cheetah Khairiyah Dinda Dia Dinda Fahira Lubis Elvina Zailanty Harahap Elvira Andriyani Endang Suriyani Munthe Fahriza Alyanisa Fajri Romadhoni Fathiya Syahidah Nasution Fazira Putri Natasya Febrianti Shakira Fidya Purnama Fitria Amania Gandhi Sulaiman Sitompul Habibah Ramadhani Nasution Haura Afnani Zanjabila Hayfa Azwa Fadhila Hikmah Indri Yani Harahap Husnul Khotima Indra Rizki Hasibuan Intan Juwita Damanik Jumriani Siregar Lafifah Ulfah Dalimunthe Lamsina Harahap Lathifah Ananda Putri Lou Fatahilla Luthfia Masfanur Maulana Alghopari Harahap Maysa Chairani Maysa Putri Khairana Lubis Meitia Ivanka Miratul Imaniah Muhammad Farhan Zuhdi Muhammad Fauzan Muhammad Hafizhan Fakhri Muhammad Iqbal Baihaqi Mulia Syahputri Mutiara Dewi Nabilah Irwani Najwa Khalilah Harahap Najwa Nabila Naswa Aldira Putri Nesya Aulia Nonita Fitriani Harahap Nur Widya Ningsih Nurhidayah Ocha Pratika Panisa Panisa Popi Dea Ananda Rania Atikah Putri Reihan Mahendra Riri Dwita Putri Risa Lidia Risma Abidah Nasution Rizkika Zalzabila Utami Ruli Pebrina Br Sitepu Saibarani Nabila Salsabila Rambe Salsabila Sofiya Wardani Sasa Marissa Shafa Sizli Kania Silviani Pulungan Siska Permata Sari Hrahap Siti Aisyah Siti Arawiyyah Ardi SITI NURHALIMAH Siti Nurhaliza Siti Zuhairoh Ritonga Sri Rejeki Syahla Nabila Tamlija Tasya Nadilla Thasya Virdinia Vany Fadillah Bastian Vivi Rahmadani Siregar Wahyudin Wahyudin Widya Anggraini Yusra Lestari Harahap