PENGARUH PPN DAN PKB TARIF PROGRESIF TERHADAP DAYA BELI KONSUMEN (Studi Empiris Pada Konsumen Kendaraan Roda Empat di Yogyakarta)

Abstract

It is based on research by a drop in the number of vehicles is in yogyakarta. In addition, was triggeres by research done one before the difference of the results by other researchers.

Sample in this research is determined on the basis of sampling purposivr .The kind of data that is used is a primer that obtained from the office of samsat the city of yogyakarta .The method of analysis that is used is linear regression analysis and the worship of idols.

Regression testing shows shows that value-added tax and motor vehicle taxes progressive rates influential simultaneously against reduced purchasing power of buyers four-wheel vehicle. While in full, significant increase in value have had a positive impact, and motor vehicle taxes progressive rates has not been affecting the reduced purchasing power of buyers four-wheel vehicle. The influence of both the independent variable dependent on variables as much as 27.9 %, this needs to be done the addition of variable in the next research.