Tax holiday regulations on car trade-in Indonesia: Between 2021-2022

Faqih, Muhammad Raihan and Abdani, Fadlil (2023) Tax holiday regulations on car trade-in Indonesia: Between 2021-2022. Jurnal Akuntansi Akunesa, 11 (3). pp. 250-259. ISSN 23021195

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Abstract

This research was conducted by comparing the 2021 and 2022 PPnBM incentives to the total sales of motorized vehicles on a wholesale basis. The data used is of secondary data type and is sourced from the official website of the Association of Automotive Industries (GAIKINDO). The population in this study are automotive manufacturers who are members of GAIKINDO and for the sample in this study are 16 types or models of cars that receive 2021 and 2022 PPnBM incentive relief. The data collection process in this study uses a purposive sampling technique because the data used must meet some criteria. Hypothesis testing was carried out by using descriptive statistical tests, normality tests, homogeneity tests and paired sample t tests. The results of the paired sample t test show the value of Sig. (2-tailed) 0.008 which is < 0.05. So it can be interpreted that the 2022 PPnBM incentives are more influential or more effective on wholesale sales of motorized vehicles.

Item Type:	Journal Article
Keywords:	Sales; Sales Tax; Tax Incentive
Subjects:	15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150103 Financial Accounting 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150107 Taxation Accounting
Divisions:	Faculty of Economics > Department of Accounting
Depositing User:	Fadlil Abdani
Date Deposited:	31 Oct 2024 09:49

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