ANALISIS PEMANFAATAN SEBELUM DAN SESUDAH INSENTIF PPnBM-DTP TERHADAP PENJUALAN MOBIL PADA PERUSAHAAN OTOMOTIF DI GAIKINDO

Abstract

This research aimed to find out the effect of using PPnBM borne by the government and the difference of car between wholesale car sales before and after provision of PPnBM tax incentives borne by the Government, at an automotive company listed at GAIKINDO. The research sample collection technique used the purposive sampling method to obtain a sample in accordance with the research variable. The research population used wholesales of cars at automoticompaniesany listed at GAIKINDO in the period of Mei 2020 until December 2021. Based on the selection criteria it obtained 600 observations of the 30 cars maneuvering for 20 months. Furthermore, this research used causal-comparative research with quantitative approach. Moreover, the analysis method used T-test different test analysis. The research result showed that PPnBM incentive had a positive effect on car sales, it showed that the effect of using PPnBM incentive had affected the car sales, and there was a significant difference between car sales before and after incentives in automotive companies listed on GAIKINDO.