Analisis Pengaruh PPnBM 0% terhadap Penjualan Kendaraan Bermotor Roda Empat Periode 2020-2022 pada PT. Toyota Deltamas Medan

Abstract

This study aims to determine the effect of Sales Tax on Luxury Goods (PPnBM) on sales. The research method used in this research is a quantitative method using simple linear regression analysis. The type of data used in this research is primary data where the research data is obtained directly from PT. Toyota Deltamas Medan. The results of this study indicate that for every 1% addition in the PPnBM value, sales will increase by 0.250. The regression coefficient is positive, so it can be said that the direction of the influence of PPnBM (variable X) on Sales (variable Y) is positive. And based on the significance value obtained from the table above, it can be concluded that the PPnBM variable (X) has an effect on the Sales variable (Y) at PT. Toyota Deltamas Medan.