Getting to Know PPnBM: Sales Tax on Luxury Goods and the Impact on the Automotive Industry, Indonesia

Mira Agustia; Siti Zahara; Olivia Deslovita Br, Ginting; Kartika Sari; Karnisa Maharani; Galih Supraja

doi:10.55227/ijerfa.v3i4.349

Authors

Mira Agustia Department of Accounting, Faculty of Social Sciences, Panca Budi Development University, Indonesia
Siti Zahara Department of Accounting, Faculty of Social Sciences, Panca Budi Development University, Indonesia
Olivia Deslovita Br, Ginting Department of Accounting, Faculty of Social Sciences, Universitas Pembangunan Panca Budi, Indonesia
Kartika Sari Department of Accounting, Faculty of Social Sciences, Universitas Pembangunan Panca Budi, Indonesia
Karnisa Maharani Department of Accounting, Faculty of Social Sciences, Universitas Pembangunan Panca Budi, Indonesia
Galih Supraja Department of Accounting, Faculty of Social Sciences, Universitas Pembangunan Panca Budi, Indonesia

DOI:

https://doi.org/10.55227/ijerfa.v3i4.349

Abstract

This study aims to determine the impact of Luxury Goods Sales Tax (PPnBM) on the automotive industry in Indonesia. This study uses a literature study method by analyzing data from literature sources. The results of the study indicate that PPnBM has positive and negative impacts on the automotive industry. The positive impacts are increasing state revenue, regulating income distribution, encouraging the local automotive industry, and increasing public awareness of the importance of paying taxes. However, the negative impacts are affecting employment in the automotive industry and increasing unemployment.

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