Matches in SemOpenAlex for { <https://semopenalex.org/work/W4328111266> ?p ?o ?g. }
Showing items 1 to 71 of
71
with 100 items per page.
- W4328111266 abstract "This study discusses the analysis of the effectiveness of implementing tax incentives for luxury goods in the manufacturing industry during the COVID-19 pandemic, where the provision of tax incentives for luxury goods is one of the government’s concrete efforts to minimize risks that will occur in aspects and fields affected by the pandemic. This incentive is officially granted through the issuance of PMK 20/PMK.010/21, concerning Sales Tax on Luxury Goods on the Delivery of Taxable Goods Classified as Luxury in the Form of Certain Motorized Vehicles Covered by the Government for the 2021 Fiscal Year, which was effective from 26 February 2021–01 April 2021, and was then accompanied by changes and the renewal of sales tax on luxury goods regulations during the pandemic. The author conducts an analysis using quantitative and qualitative methods (mixed method research) using secondary data and primary data, where secondary data are obtained from motor vehicle sales data before and after the COVID-19 pandemic from Gaikindo, which are processed using SPSS with normality tests and paired-sample T-tests. Then, for primary data, the author distributes questionnaires to Gaikindo and then processes them using multiple regression analysis. It is hoped that from the results of this analysis of the implementation of this incentive in the manufacturing industry, it can be found from the sales of motorized vehicles before and after the COVID-19 pandemic that the policy steps taken by the government were indeed effective and provided benefits not only to entrepreneurs engaged in manufacturing, but also to the community as consumers, so that what is described to the public so far is in accordance with the reality on the ground." @default.
- W4328111266 created "2023-03-22" @default.
- W4328111266 creator A5004351801 @default.
- W4328111266 date "2023-03-20" @default.
- W4328111266 modified "2023-10-18" @default.
- W4328111266 title "The Effectiveness of Implementing Tax Incentives for Sales Tax on Luxury Goods in the Manufacturing Industry during the COVID-19 Pandemic (a Case Study in Indonesia)" @default.
- W4328111266 doi "https://doi.org/10.3390/proceedings2022083067" @default.
- W4328111266 hasPublicationYear "2023" @default.
- W4328111266 type Work @default.
- W4328111266 citedByCount "0" @default.
- W4328111266 crossrefType "proceedings-article" @default.
- W4328111266 hasAuthorship W4328111266A5004351801 @default.
- W4328111266 hasBestOaLocation W43281112661 @default.
- W4328111266 hasConcept C100001284 @default.
- W4328111266 hasConcept C10138342 @default.
- W4328111266 hasConcept C121955636 @default.
- W4328111266 hasConcept C138885662 @default.
- W4328111266 hasConcept C144133560 @default.
- W4328111266 hasConcept C157263771 @default.
- W4328111266 hasConcept C162324750 @default.
- W4328111266 hasConcept C162853370 @default.
- W4328111266 hasConcept C172008318 @default.
- W4328111266 hasConcept C175444787 @default.
- W4328111266 hasConcept C199521495 @default.
- W4328111266 hasConcept C2777738643 @default.
- W4328111266 hasConcept C2778137410 @default.
- W4328111266 hasConcept C2779737597 @default.
- W4328111266 hasConcept C29122968 @default.
- W4328111266 hasConcept C41895202 @default.
- W4328111266 hasConcept C51303962 @default.
- W4328111266 hasConcept C551662922 @default.
- W4328111266 hasConcept C55214782 @default.
- W4328111266 hasConcept C74939039 @default.
- W4328111266 hasConcept C77269340 @default.
- W4328111266 hasConceptScore W4328111266C100001284 @default.
- W4328111266 hasConceptScore W4328111266C10138342 @default.
- W4328111266 hasConceptScore W4328111266C121955636 @default.
- W4328111266 hasConceptScore W4328111266C138885662 @default.
- W4328111266 hasConceptScore W4328111266C144133560 @default.
- W4328111266 hasConceptScore W4328111266C157263771 @default.
- W4328111266 hasConceptScore W4328111266C162324750 @default.
- W4328111266 hasConceptScore W4328111266C162853370 @default.
- W4328111266 hasConceptScore W4328111266C172008318 @default.
- W4328111266 hasConceptScore W4328111266C175444787 @default.
- W4328111266 hasConceptScore W4328111266C199521495 @default.
- W4328111266 hasConceptScore W4328111266C2777738643 @default.
- W4328111266 hasConceptScore W4328111266C2778137410 @default.
- W4328111266 hasConceptScore W4328111266C2779737597 @default.
- W4328111266 hasConceptScore W4328111266C29122968 @default.
- W4328111266 hasConceptScore W4328111266C41895202 @default.
- W4328111266 hasConceptScore W4328111266C51303962 @default.
- W4328111266 hasConceptScore W4328111266C551662922 @default.
- W4328111266 hasConceptScore W4328111266C55214782 @default.
- W4328111266 hasConceptScore W4328111266C74939039 @default.
- W4328111266 hasConceptScore W4328111266C77269340 @default.
- W4328111266 hasLocation W43281112661 @default.
- W4328111266 hasOpenAccess W4328111266 @default.
- W4328111266 hasPrimaryLocation W43281112661 @default.
- W4328111266 hasRelatedWork W1537522809 @default.
- W4328111266 hasRelatedWork W1599677746 @default.
- W4328111266 hasRelatedWork W2888034390 @default.
- W4328111266 hasRelatedWork W2969323850 @default.
- W4328111266 hasRelatedWork W3019182405 @default.
- W4328111266 hasRelatedWork W3119521567 @default.
- W4328111266 hasRelatedWork W3121923490 @default.
- W4328111266 hasRelatedWork W3125916094 @default.
- W4328111266 hasRelatedWork W2147919525 @default.
- W4328111266 hasRelatedWork W3121718161 @default.
- W4328111266 isParatext "false" @default.
- W4328111266 isRetracted "false" @default.
- W4328111266 workType "article" @default.