đ
20 April 2025
DOI: 10.56696/jaka.v6i1.11977
ANALYSIS OF THE IMPACT OF CHANGES IN VALUE ADDED TAX (VAT) RATES ON THE INDONESIAN ECONOMIC SECTOR
Jurnal Akuntansi, Keuangan dan Auditing
Universitas Dian Nuswantoro
đ Abstract
The purpose of this study is to analyze the impact of changes in value-added tax (VAT) rates on the Indonesian economic sector and to understand how these changes affect economic growth and consumer behavior. This study uses a quantitative approach with secondary data analysis from national economic reports and surveys involving business actors in various sectors. The regression analysis method is used to measure the relationship between changes in VAT rates and related economic variables such as consumption, investment, and GDP growth. The results of the analysis show that changes in VAT rates have a significant impact on household consumption and investment. Increases in rates tend to reduce people's purchasing power, while decreases in rates can encourage consumption and investment growth in certain sectors. This study provides new insights into the dynamics of VAT rates in the context of the Indonesian economy, as well as their implications for fiscal policy. These findings can be a reference for policymakers in formulating more effective tax strategies to support economic growth.
đ Keywords
#Indonesia; VAT taxation; economic sector
âšī¸ Informasi Publikasi
Tanggal Publikasi
20 April 2025
Volume / Nomor / Tahun
Volume 6, Nomor 1, Tahun 2025
đ HOW TO CITE
Rachman, Riza Aulia; Wahono, Puji; Pahala, Indra, "ANALYSIS OF THE IMPACT OF CHANGES IN VALUE ADDED TAX (VAT) RATES ON THE INDONESIAN ECONOMIC SECTOR," Jurnal Akuntansi, Keuangan dan Auditing, vol. 6, no. 1, Apr. 2025.
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