Appropriate Taxes and Covid-19 Tax Insentives do Affect Purchasing Power of New Car?

Abstract

This research based on increasing vehicle sales in South Tangerang Indonesia. The sample in this study was determined based on purposive sampling. The type of data used using primary data. The analysis used is multiple linear regression analysis. Regression testing shows that value added tax, sales tax on luxury goods, motor vehicle tax progressive rates and tax incentives have a simultaneous effect on consumer purchasing power. Partially, the value added tax and sales tax on luxury goods have no effect, while the progressive rate motor vehicle tax and tax incentives have an effect on consumer purchasing power. The influence of the two dependent independent variables on the variable as much as 27.8%, this needs to be added variables in further research.