PENGARUH PENGENAAN PAJAK PERTAMBAHAN NILAI (PPN) DAN PAJAK PENJUALAN ATAS BARANG MEWAH (PPnBM) TERHADAP DAYA BELI KONSUMEN BARANG ELEKTRONIK (Studi Empiris Pada PT Alaska Mandiri Cemerlang)

Sry Dian Mulyani. 2022. The Influence of Value Added Tax (VAT) and Sales Tax on Luxury Goods (Sales Tax) on the Purchasing Power of Electronic Goods (Empirical Study at PT Alaska Mandiri Cemerlang), supervised by Andi Marlinah
and Dara Ayu Nianty.
The title of this thesis was discussed on December 15, 2021 and has been approved to conduct research at PT Alaska Mandiri Cemerlang. The time used for this research is 2 (two) months. In recent years, taxes have become the main
source of state revenue. The contribution of taxes to government revenues from year to year is becoming increased. One that gives a big opinion to the state is the Value Added Tax (VAT) and Sales Tax on Luxury Goods (Sales Tax) and
electronic goods are one of the goods that are subject to VAT and Sales Tax.
This study uses a multiple regression analysis methods to determine the effect of the imposition of Value Added Tax and Sales Tax on Luxury Goods on the purchasing power of consumers of electronic goods. The results of research
conducted on consumers of electronic goods at PT Alaska Mandiri Cemerlang show that VAT has no effect on consumer purchasing power, while Sales Tax has a significant effect on consumer purchasing power and both simultaneously affect
consumer purchasing power.