PENGARUH PPN, PPnBM TERHADAP DAYA BELI MOBIL PRIBADI DENGAN TARIF PROGRESIF SEBAGAI VARIABEL PEMODERASI

Authors

  • Genta Putri Pratiwi Universitas Dr. Moestopo (Beragama), Jakarta
  • Selfiani Selfiani Universitas Prof. Dr. Moestopo (Beragama), Jakarta

DOI:

https://doi.org/10.32509/jmb.v4i1.4030

Keywords:

PPN, PPnBM, PKB Tarif Progresif, Daya Beli

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh PPN, PPnBM terhadap Daya Beli Kendaraan Bermotor Roda Empat (Mobil Pribadi) dengan PKB Tarif Progresif sebagai variabel pemoderasi di Jakarta. Dengan sampel sebanyak 126 responden. Metode pada penelitian ini menggunakan metode kuantitatif, dengan menggunakan data kuantitatif bersifat primer yang berasal dari kuesioner. Hasil penelitian menunjukkan bahwa PPN berpengaruh secara positif terhadap daya beli kendaraan, PPnBM tidak berpengaruh terhadap daya beli kendaraan, PKB Tarif Progresif memoderasi PPN tidak berepnagruh terhadap daya beli, PKB Tarif Progresif memoderasi PPnBM tidak berepnagruh terhadap daya beli, dan PKB Tarif Progresif berpengaruh secara positif terhadap daya beli.

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Published

2024-04-30

Issue

Vol. 4 No. 1 (2024)

Section

Articles

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