Karisma, Nita (2023) ANALISIS DAMPAK KENAIKAN TARIF PAJAK PERTAMBAHAN NILAI (PPN) DARI 10% MENJADI 11% TERHADAP PENJUALAN PADA PT. ANUGRAH BUSANA SURABAYA. Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.
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Abstract
This study discusses the analysis of the impact of increasing the VAT rate from 10% to 11% on sales turnover at PT. Fashion Grace in Surabaya. This study aims to determine how much impact the 1% VAT increase has on sales turnover at PT. Fashion Grace in Surabaya. The method used is qualitative method. Data collection techniques are carried out by conservation and documentation. The results showed that the 1% VAT rate at PT. Anugrah Busana indirectly impacts sales at PT. Surabaya Fashion Grace. The decline in sales was more due to, (1) The increase in raw material prices which caused the selling price of PT. Anugrah Busana also increased by 7% to 11% due to the increase in VAT of 1%, (2) The increase in the price of goods PT. Anugrah Busana causes people's buying interest to decrease, (3) People's buying interest has decreased also due to restrictions on shopping activities because they are still in the conditions of the Covid-19 pandemic.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | tax, VAT, 11%, comparison |
| Subjects: | Accounting > Tax Accounting > Tax |
| Divisions: | Faculty of Economic & Business > Bachelor of Accountancy |
| Depositing User: | Perpus Ubhara Surabaya |
| Date Deposited: | 20 Jun 2024 02:12 |
| Last Modified: | 20 Jun 2024 02:12 |
| URI: | http://eprints.ubhara.ac.id/id/eprint/2545 |
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