PENGARUH PAJAK PENJUALAN ATAS BARANG MEWAH (PPNBM) TERHADAP DAYA BELI KONSUMEN KENDARAAN BERMOTOR RODA DUA PADA SAMSAT KOTA BANDUNG

Abstrak

The research’s aim is to analyze the effect of Sales Tax on Luxury Goods (PPnBM) on the Purchasing Power of Two-Wheeled Vehicle Consumers at SAMSAT Bandung in the period 2012-2016. The method used in this study is a casual associative design method and used simple linear regression for the statistical method. The results showed that Sales Tax Variables on Luxury Goods (PPnBM) have a significant effect on the Purchasing Power of Two-Wheeled Vehicle Consumers, this is indicated by the t test which is obtained by the value of t count> t table (3,622> 2,002) so that Ha is accepted.

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