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September 10, 2025Educoretax

The effect of Sales Tax on Luxury Goods (PPnBM), Value Added Tax (VAT), and progressive rates on consumer purchasing power in four-wheeled motor vehicles

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Analysis shows luxury goods sales tax and VAT significantly affect purchasing power in consumers, highlighting tax implications.

Luxury goods sales tax significantly affects consumer purchasing power with a p-value of 0.004.
Value added tax also has a significant impact on purchasing power, with a significance level below 0.05.
Progressive tax rates influence consumer purchasing power, with a significance level of 0.032.
Data collected from 100 vehicle consumers in SAMSAT Serpong provides strong insights into tax effects.

Amelia et al. (2025) studied this question.

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