Dampak Kenaikan Tarif Pajak Pertambahan Nilai (PPN) terhadap Daya Beli Masyarakat
DOI:
https://doi.org/10.61722/jaem.v3i2.11136Keywords:
Consumption, Purchasing Power, Tax Policy, Value Added Tax,, Daya Beli, Kebijakan Pajak, Konsumsi, Pajak Pertambahan NilaiAbstract
The policy of increasing the Value Added Tax (VAT) rate in Indonesia from 10% to 11% and a
planned increase to 12% is a government effort to increase state revenue. However, this policy has
impacted purchasing power, particularly among lower-middle-income groups. This study aims to analyze
the effect of the VAT rate increase on the prices of goods and services and its implications for purchasing
power. The method used is a qualitative approach with descriptive analysis based on secondary data. The
results indicate that the VAT rate increase has the potential to increase prices of goods, reduce
consumption, and weaken purchasing power, especially in certain basic needs sectors.
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