ANALISIS DAMPAK KENAIKAN TARIF PAJAK PERTAMBAHAN NILAI (PPN) DARI 10% MENJADI 11% TERHADAP PENJUALAN PADA PT. ANUGRAH BUSANA SURABAYA
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Institusion
Universitas Bhayangkara Surabaya
Author
Karisma, Nita
Subject
Tax
Datestamp
2024-06-20 02:12:32
Abstract :
This study discusses the analysis of the impact of increasing the VAT rate from 10% to 11% on sales turnover at PT. Fashion Grace in Surabaya. This study aims to determine how much impact the 1% VAT increase has on sales turnover at PT. Fashion Grace in Surabaya. The method used is qualitative method. Data collection techniques are carried out by conservation and documentation. The results showed that the 1% VAT rate at PT. Anugrah Busana indirectly impacts sales at PT. Surabaya Fashion Grace. The decline in sales was more due to, (1) The increase in raw material prices which caused the selling price of PT. Anugrah Busana also increased by 7% to 11% due to the increase in VAT of 1%, (2) The increase in the price of goods PT. Anugrah Busana causes people's buying interest to decrease, (3) People's buying interest has decreased also due to restrictions on shopping activities because they are still in the conditions of the Covid-19 pandemic.
This study discusses the analysis of the impact of increasing the VAT rate from 10% to 11% on sales turnover at PT. Fashion Grace in Surabaya. This study aims to determine how much impact the 1% VAT increase has on sales turnover at PT. Fashion Grace in Surabaya. The method used is qualitative method. Data collection techniques are carried out by conservation and documentation. The results showed that the 1% VAT rate at PT. Anugrah Busana indirectly impacts sales at PT. Surabaya Fashion Grace. The decline in sales was more due to, (1) The increase in raw material prices which caused the selling price of PT. Anugrah Busana also increased by 7% to 11% due to the increase in VAT of 1%, (2) The increase in the price of goods PT. Anugrah Busana causes people's buying interest to decrease, (3) People's buying interest has decreased also due to restrictions on shopping activities because they are still in the conditions of the Covid-19 pandemic.
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