Dampak Covid-19 terhadap kebijakan pajak pertambahan nilai (PPN) terbaru pada perekonomian Indonesia

  • Ifadatul Laili Kusumaning Tyas Program Studi Perbankan Syariah, Universitas Islam Negeri Maulana Malik Ibrahim Malang
  • Dinsa Selia Putri Program Studi Perbankan Syariah, Universitas Islam Negeri Maulana Malik Ibrahim Malang
  • Mohammad Rizky Abdillah Program Studi Perbankan Syariah, Universitas Islam Negeri Maulana Malik Ibrahim Malang
  • Nuzulia Faiqotul Himmah Program Studi Perbankan Syariah, Universitas Islam Negeri Maulana Malik Ibrahim Malang
Keywords: VAT, Covid-19, Economy

Abstract

This journal aims to analyze the impact of the latest VAT policy on the Indonesian economy. The study uses a qualitative approach by conducting a literature review and theoretical analysis of the relationship between the impact of the latest VAT policy on the Indonesian economy. The main focus of this research is on which goods are affected by the latest VAT policy, including which goods are not directly affected by the implementation of this policy. The research results indicate that when the government implements the latest VAT policy, it leads to an increase in prices for some goods. However, this increase does not have a comprehensive impact on all existing goods.

Downloads

Download data is not yet available.

References

Agasie, D., & Zubaedah, R. (2022). Urgensi kenaikan tarif pajak pertambahan nilai berdasarkan asas kepentingan nasional. Perspektif Hukum, 215–239.

Indonesia, R. (2019). Undang-Undang Republik Indonesia nomor 42 tahun 2009 tentang perubahan ketiga atas undang-undang nomor 8 tahun 1983 tentang pajak pertambahan nilai barang dan jasa dan pajak penjualan atas barang mewah.

Majid, F., Sholikhah, H. S., & Lintang, S. (2023). Dampak kenaikan tarif pajak pertambahan nilai pada masyarakat Indonesia. Jurnal Mahasiswa Akuntansi UNITA, 2(2), 92–97. https://doi.org/10.36563/jamanta_unita.v2i2.701

Nurhidayah,H. (2021). Dampak kenaikan PPN pada masyarakat dan pengusaha

Pradana, R. Z. (2022). Problematika pemulihan ekonomi nasional pasca pandemi dengan pemberlakuan kenaikan tarif PPN. Japhtn-Han, 1(2). https://doi.org/10.55292/japhtnhan.v1i2.33

Ramadhan, M (2020). Tarif PPN naik 11 persen, apa saja dampaknya? Kompas.Com

PlumX Metrics

Published
2024-04-30
How to Cite
Tyas, I. L., Putri, D., Abdillah, M., & Himmah, N. (2024). Dampak Covid-19 terhadap kebijakan pajak pertambahan nilai (PPN) terbaru pada perekonomian Indonesia. Maliki Interdisciplinary Journal, 2(4). Retrieved from http://urj.uin-malang.ac.id/index.php/mij/article/view/6496
Section
Articles