Implementasi Pengenaan Pajak Penjualan Atas Barang Mewah Bagi Konsumen Kendaraan Listrik Roda Empat (Studi di Kota Medan)

Abstract

Sales Tax Luxury Goods (PPnBM) is a tax imposed on luxurious goods to manufacturers for producing or importing goods in their business or work activities. PPnBM is levied only once upon the delivery of goods to the manufacturer. This research aims to analyze the implementation of Sales Tax Luxury Goods (PPnBM) imposed on consumers of four-wheeled electric vehicles in the city of Medan. The study employs a qualitative method to analyze how the policy implementation correlates with regional revenue. Data collection methods include interviews, literature studies, and observations. The findings reveal that the implementation of PPnBM on four-wheeled electric vehicles in Medan is a complex initiative confronted by several key factors. The analysis emphasizes crucial aspects such as the success of the tax incentive policy initiated by Low Tax Office Of Medan Polonia, response as an indicator of policy effectiveness, the pivotal role of implementing organizations especially salespersons in selling electric cars with existing tax incentives, and the attitude and support from Low Tax Office Of Medan Polonia influencing the dissemination of information to the public.