Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Vol 5, No 1 (2022): Budapest International Research and Critics Institute February

The Effects of Inflation, Exchange Rate, and Import on Value Added Tax and Sales Tax of Luxury Goods

Bambang Subiyanto (Unknown)
Tiara Pradani (Unknown)
Kumba Digdowiseiso (Unknown)
Nada Virgita (Unknown)

Article Info

Publish Date
17 Jan 2022

Abstract

This study aims to examine the effects of inflation, exchange rate, and import on value added tax (PPN) and sales tax of luxury goods (PPnBM) over the period 2016-2020. This type of research is quantitative using the purposive sampling technique. Based on the predetermined criteria, a sample of external macroeconomic indicators that are subject to PPN and PPnBM is selected in 2016-2020. The results of this study indicated that both inflation and exchange rate had no significant effect on value added tax and sales tax of luxury goods. In contrast, import produced a positive and significant effect on value added tax and sales tax of luxury goods.

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Journal Info
Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Website

Abbrev

birci

Publisher

Budapest International Research and Critics University Journal

Subject

Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

Description

Budapest International Research and Critics Institute (BIRCI-Journal) : Humanities and Social Sciences is a peer-reviewed journal published in February, May, August and November by Budapest International Research and Critics University Journal (BIRCU-Journal). BIRCI welcomes research papers in ...