Relevansi pajak pertambahan nilai terhadap sistem pajak konsumsi di Indonesia

  • Renita Diyana Lestari Program Studi Perbankan Syariah, Universitas Islam Negeri Maulana Malik Ibrahim Malang
  • Mohammad Adittya Pratama Program Studi Perbankan Syariah, Universitas Islam Negeri Maulana Malik Ibrahim Malang
  • Chanina Mumtaza Zaharani Program Studi Perbankan Syariah, Universitas Islam Negeri Maulana Malik Ibrahim Malang
  • Laode Faraz Program Studi Perbankan Syariah, Universitas Islam Negeri Maulana Malik Ibrahim Malang
  • Zhuvido Anliwiarta Program Studi Perbankan Syariah, Universitas Islam Negeri Maulana Malik Ibrahim Malang
Keywords: ppn; consumption patterns; consumption tax; tariffs

Abstract

Ppn is a type of indirect tax, which means that the tax is charged to consumers when purchasing an item. Ppn is also inseparable from the consumption tax system. Ppn in the consumption tax system is based on its characteristics, which are imposed at the consumption stage in society. For data and also several theories, this research uses the library research method, which means using descriptive analysis and collecting data from various sources. In the case of an increase in the Ppn rate, it will affect the consumption patterns of the public. This is because an increase in the Ppn rate will also increase the price of production goods or production materials for producers. An increase in Ppn can also have a positive effect on government revenue.

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References

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Published
2024-01-31
How to Cite
Lestari, R., Pratama, M., Zaharani, C., Faraz, L., & Anliwiarta, Z. (2024). Relevansi pajak pertambahan nilai terhadap sistem pajak konsumsi di Indonesia. Maliki Interdisciplinary Journal, 2(1), 35-40. Retrieved from http://urj.uin-malang.ac.id/index.php/mij/article/view/6537
Issue
Vol 2 No 1 (2024): JANUARY
Section
Articles

Copyright (c) 2024 Renita Diyana Lestari

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