The impact of implementing value added tax (PPN) on electronic goods is 11% in Indonesia

  • Siti Fatimah Hestiyanti Program Studi Perbankan Syariah, Universitas Islam Negeri Maulana Malik Ibrahim Malang
  • Nurul Hidayah Program Studi Perbankan Syariah, Universitas Islam Negeri Maulana Malik Ibrahim Malang
  • Elsa Maulida Rahma Program Studi Perbankan Syariah, Universitas Islam Negeri Maulana Malik Ibrahim Malang
  • Iqbal Zul Fauzan Program Studi Perbankan Syariah, Universitas Islam Negeri Maulana Malik Ibrahim Malang
  • Maulanan Cholil Arul Program Studi Perbankan Syariah, Universitas Islam Negeri Maulana Malik Ibrahim Malang
Keywords: Taxation, PPN

Abstract

This research aims to determine the calculation of Value Added Tax (VAT) that occurs at the company PT Sukses Makmur. VAT is a tax to calculate how much added value is contained in an item. From data obtained from the company, the author carried out an analysis of the 11% Value Added Tax (VAT) calculation and whether it would affect the purchasing power of consumers of electronic goods. The 11% VAT rate is a new tax rate issued by the Income Tax Law on April 1 2022 Number 7 of 2021 concerning Harmonization of Tax Regulations (UU HPP).

The research results show that 11% VAT has an impact on electronic goods so that sales of electronic goods in Indonesia are increasing. An increase in prices on VAT of 11% could have an impact on consumer purchases which will also decrease.

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References

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Published
2024-04-30
How to Cite
Hestiyanti, S. F., Hidayah, N., Maulida Rahma, E., Zul Fauzan, I., & Cholil Arul, M. (2024). The impact of implementing value added tax (PPN) on electronic goods is 11% in Indonesia. Maliki Interdisciplinary Journal, 2(4), 513-519. Retrieved from https://urj.uin-malang.ac.id/index.php/mij/article/view/6352
Issue
Vol 2 No 4 (2024): APRIL
Section
Articles

Copyright (c) 2024 Siti Fatimah Hestiyanti, Nurul Hidayah, Elsa Maulida Rahma, Iqbal Zul Fauzan, Maulanan Cholil Arul

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