Analysis of car PPNBM regulations on post Covid-19 consumer purchasing power in Malang city
Abstract
Studi ini membahas peran Pajak Penjualan atas Barang Mewah (PPnBM) dalam konteks industri otomotif Indonesia, khususnya kendaraan bermotor roda empat (mobil). PPnBM diimplementasikan sebagai instrumen kebijakan fiskal untuk mengatur konsumsi masyarakat dan mendukung pemulihan ekonomi di masa pandemi Covid-19. Fokus utama penelitian ini adalah pada insentif penurunan tarif PPnBM yang diberikan pemerintah untuk meningkatkan daya beli konsumen. Melalui metode kualitatif dengan pendekatan studi kepustakaan, penelitian ini menganalisis dampak kebijakan tersebut terhadap pengeluaran belanja masyarakat dan kontribusinya terhadap pemulihan ekonomi nasional. Hasil penelitian menunjukkan bahwa penurunan tarif PPnBM berperan penting dalam menstimulasi permintaan kendaraan roda empat, dengan harapan dapat memberikan kontribusi positif terhadap pertumbuhan sektor otomotif dan pemulihan ekonomi secara keseluruhan di Indonesia.
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References
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Copyright (c) 2023 Rosya Mawaddah Susanto, Maulia Rosma Sabila, Fairuz Fadhilah, Gilang Cahya Putra
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