Proceedings of the 6th International Conference on Vocational Education Applied Science and Technology (ICVEAST 2023)

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Analysis of the Impact of Value Added Tax and Sales Tax On Luxury Goods on Electric Car Sales in Indonesia

Authors
Elsie Kasim1, *
1Tax Administration Department University Indonesia, Depoka, Indonesia
*Corresponding author. Email: elsiekasim@vokasi.ui.ac.id
Corresponding Author
Elsie Kasim
Available Online 31 October 2023.
DOI
10.2991/978-2-38476-132-6_27How to use a DOI?
Keywords
Value Added Tax; Sales Tax On Luxury Goods; Electric Car; Sales; Consumer Demand
Abstract

This study aims to analyse the impact of Value Added Tax and Sales Tax On Luxury Goods on electric car sales in Indonesia. Electric vehicles are one of the solutions in reducing greenhouse gas emissions and dependence on fossil fuels. However, the high price of electric vehicles is one of the main obstacles to the adoption of this technology. Value Added Tax and Sales Tax On Luxury Goods are one of the tax components imposed on car purchases in Indonesia. Through this research, an analysis will be carried out on the impact of Value Added Tax and Sales Tax On Luxury Goods on the selling price of electric vehicles and consumer demand. The research method that will be used is qualitative analysis using data on the selling price of electric vehicles before and after the application of Value Added Tax and Sales Tax On Luxury Goods. In addition, data on electric car sales will also be obtained to see changes in consumer demand. The results of this study are expected to provide a better understanding of the impact of Value Added Tax and Sales Tax On Luxury Goods on electric car sales in Indonesia. These results can be the basis for the government in formulating policies that are more effective in encouraging sales of electric vehicles.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 6th International Conference on Vocational Education Applied Science and Technology (ICVEAST 2023)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
31 October 2023
ISBN
10.2991/978-2-38476-132-6_27
ISSN
2352-5398
DOI
10.2991/978-2-38476-132-6_27How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Elsie Kasim
PY  - 2023
DA  - 2023/10/31
TI  - Analysis of the Impact of Value Added Tax and Sales Tax On Luxury Goods on Electric Car Sales in Indonesia
BT  - Proceedings of the 6th International Conference on Vocational Education Applied Science and Technology (ICVEAST 2023)
PB  - Atlantis Press
SP  - 287
EP  - 295
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-132-6_27
DO  - 10.2991/978-2-38476-132-6_27
ID  - Kasim2023
ER  -