Impact Analysis of Value Added Tax Rate Increase Policy on Society

Andis Rizki Pahlevi; Bambang Kusbandrijo

doi:10.55927/jsih.v4i1.3

Authors

Andis Rizki Pahlevi Universitas 17 Agustus 1945 Surabaya
Bambang Kusbandrijo Universitas 17 Agustus 1945 Surabaya

DOI:

https://doi.org/10.55927/jsih.v4i1.3

Keywords:

Impact, Value Added Tax, Society

Abstract

The research entitled "Analysis of the Impact of the Value Added Tax Rate Increase Policy on Society" aims to answer two main questions. First, how does the Value Added Tax (VAT) rate increase policy contribute to state revenue sources? Second, what is the impact of the policy on society? The research methods used include collecting data from various sources, such as books, journals, official documents, publications, and other research results. Furthermore, the analysis is carried out using a descriptive method to evaluate the facts regarding the impact of the VAT rate increase policy on society, so that conclusions and decisions can be drawn based on the data that has been analyzed. The results of the study indicate that this policy aims to increase state revenue and support economic development programs. However, its implementation needs to be evaluated carefully, especially in the context of the ongoing economic recovery after the COVID-19 pandemic. From a macroeconomic perspective, the impact of the VAT rate increase will be seen from the aspects of consumption, economic growth, and inflation. Many theories state that in the short term, the increase in VAT can increase public consumption. However, there is also research that shows that VAT does not have a significant effect on inflation.

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