Pengenaan Pajak Pertambahan Nilai, Pajak Kendaraan Bermotor, dan Daya Beli Konsumen
Abstract
Consumer purchasing power is influenced by the imposition of Value Added Tax (VAT) and Motor Vehicle Tax (PKB). The aim of this research is to examine the effect of the imposition of VAT and PKB on consumers' purchasing power. This research was conducted at the Denpasar City Samsat office, the number of samples used was 100 taxpayers using the Slovin formula convenience sampling method. Data collection was carried out using a survey method, where the survey instrument was in the form of a questionnaire. The collected data was then analyzed using multiple linear regression analysis techniques. The research results show that the imposition of VAT has a positive effect on consumer purchasing power and the imposition of motor vehicle tax has a negative effect on consumer purchasing power.
Keywords: Imposition of Value Added Tax; Vechile Tax; and Consumer Purchasing Power.
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References
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Ratnasari, I. A. P., & Setiawan, P. E. (2016). Pengaruh Pajak Pertambahan Nilai Dan Pajak Kendaraan Bermotor Tarif Progresif Terhadap Daya Beli Kendaraan di Denpasar. E-Jurnal Akuntansi Universitas Udayana, 887–914.
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Faizah, S., Ajimat, A., & others. (2022). Pengaruh Pajak Pertambahan Nilai dan Pajak Kendaraan Bermotor Tarif Progresif terhadap Daya Beli Konsumen. Jurnal Akuntansi Dan Manajemen, 19(02), 15–24.
Farina, D., Candra, R., & Irawan, Y. (2021). Pengaruh Pengenaan Pajak Pertambahan Nilai (PPN) Terhadap Daya Beli Konsumen Barang Elektronik Di Pasar Batusangkar. AL-ITTIFAQ: Jurnal Ekonomi Syariah, 1(1), 83–96.
Godar, S., Paetz, C., & Truger, A. (2015). The scope for progressive tax reform in the OECD countries: A macroeconomic perspective with a case study for Germany 1. Revue de l’OFCE, 5, 79–117.
Hasibullah, N. A., Mursalim, M., & Su’un, M. (2020). Analisis Pengaruh PPn, PPnBM, dan PKB dengan Tarif Progresif Terhadap Daya Beli Konsumen Kendaraan Bermotor Roda Empat Di Makassar. Journal of Accounting and Finance (JAF), 1(1), 86–101.
Hendrayana, P. W. (2022). Moderasi Insentif Pajak Dan Sosialisasi Perpajakan Terhadap Pengaruh Kondisi Keuangan Pada Kepatuhan Wajib Pajak Pada Masa Pandemic Covid 19. Program Magister Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Udayana Denpasar.
Indirayuti, A. (2019). Pengaruh PPN dan PKB Tarif Progresif Terhadap Daya Beli Konsumen (Studi Empiris Pada Konsumen Kendaraan Roda Empat di Yogyakarta). Jurnal Akuntansi Pajak Dewantara, 1(1), 13–22.
Jannah, N. M., & Supadmi, N. L. (2021). The Effect of the Imposition of Value Added Tax and Sales Tax on GoodsLuxury for Consumer Purchasing Power. American Journal of Humanities and Social Sciences Research (AJHSSR), Karthick, R. (n.d.). EH (2017). A Study on consumer perception towards GST in Kanchipuram district. Paripex‾ Indian Journal Of Research, 82–83.
Komal. (2013). An Analysis of the Impact of Value Added Tax (VAT) in Delhi. . Global Journal of Management and Business Studies, 277–286.
Li, J., Zhou, Y., Yu, D., & Liu, C. (2020). Consumers’ Purchase Intention Of New Energy Vehicles: Do Product-Life-Cycle Policy Portfolios Matter?. Journal Sustainability.
Masyitah, E. (2019). Faktor-faktor Yang Mempengaruhi Penerimaan PPN Dan PPnBM. Accumulated Journal, 2656–4203.
Murthi, N. W., Budhi, M. K. S., & Purbadharmaja, I. B. (2015). Pengaruh Pajak Progresif Terhadap Perilaku Konsumtif, Basis Pajak, Kepatuhan Wajib Pajak dan Pendapatan Daerah Provinsi Bali. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 12, 1001–1028.
Nirajenani, C. I. P., & Aryani, N. K. L. (2018). Faktor-faktor yang Mempengaruhi Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor. E-Jurnal Akuntansi Universitas Udayana, 24(1), 339–369.
Nkwe, N. (2013). Tax Payers’ Attitude and Compliance Behavior among Small Medium Enterprises (SMEs) in Botswana. Business and Management Horizons.
Olatunji, O. C. (2013). Value Added Tax (VAT) and Inflation in Nigeria (1990 to 2003). Asian Journal of Humanities and Social Sciences (AJHSS) , 2320–9720.
Pramesti, S. P., & Supadmi, N. L. (2017). Pengaruh PPN, PPNBM, dan PKB Tarif Progresif Pada Daya Beli Konsumen Kendaraan Bermotor Roda Empat. E-Jurnal Akuntansi Universitas Udayana, 18, 674–704.
Ramkumar, G. (2018). Consumer perceptions towards Goods and Services Tax Implementation-An Economic Approach. ELK Asia Pacific Journal of Marketing, 21–35.
Ramkumar, G., & Chitra, DR. S. (2019). Role Of Goods and Services Tax in Influencing Common Man’s Purchasing Power. Think India Journal. ISSN:0971-1260 Vol-22- Issue-14-December-2019.
Ramkumar, G., & Chitra, DR. S. (2020). Goods And Services Tax and Consumer Buying Behaviour-A Study. Journal Of Archaeology of Egypt/Egyptology. Vol.17, No.6, Pp:2777-2787.
Ratnasari, I. A. P., & Setiawan, P. E. (2016). Pengaruh Pajak Pertambahan Nilai dan Pajak Kendaraan Bermotor Tarif Progresif Terhadap Daya Beli Kendaraan di Denpasar. E-Jurnal Akuntansi Universitas Udayana, 15, 887–914.
Ratnasari, I. A. P., & Setiawan, P. E. (2016). Pengaruh Pajak Pertambahan Nilai Dan Pajak Kendaraan Bermotor Tarif Progresif Terhadap Daya Beli Kendaraan di Denpasar. E-Jurnal Akuntansi Universitas Udayana, 887–914.
Sambur, N. C. P., Sondakh, J. J., & Sabijono, H. (2015). Analisis Pengaruh Pajak Pertambahan Nilai (PPN) Dan Pajak Penjualan Atas Barang Mewah (PPnBM) Terhadap Daya Beli Konsumen Kendaraan Bermotor. Jurnal Berkala Ilmiah Efisiensi. Vol. 15, No.5.
Suarningsih, Ni Wayan Ari., Wirajaya, I Gde Ary. (2017). Tata Cara Perhitungan Pajak Penghasilan Bagi Wajib Pajak Orang Pribadi dengan Status Perpajakan MT. Fakultas Ekonomi dan Bisnis Universitas Udayana.
Sugiyono. (2018). Metode Penelitian Kuantitatif,Kualitatif dan R&D. In ke-26.
Supawi, P. (2016). Modul Perkuliahan Lingkungan Ekonomi Bisnis Surakarta.
Published
2023-11-30
How to Cite
PRABAWATI, Ida Ayu Adinda; SUPADMI, Ni Luh.
Pengenaan Pajak Pertambahan Nilai, Pajak Kendaraan Bermotor, dan Daya Beli Konsumen.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 11, p. 3104-3116, nov. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/100349>. Date accessed: 27 apr. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i11.p20.
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