Dampak Covid-19 terhadap kebijakan pajak pertambahan nilai (PPN) terbaru pada perekonomian Indonesia
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
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
Copyright (c) 2024 Ifadatul Laili Kusumaning Tyas, Dinsa Selia Putri, Mohammad Rizky Abdillah, Nuzulia Faiqotul Himmah
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work’s authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.