PENGARUH INSENTIF PKB, INSENTIF PPN DAN PERSEPSI HARGA TERHADAP DAYA BELI KONSUMEN KENDARAAN BERMOTOR LISTRIK

Aditia Yudawati, Dita (2026) PENGARUH INSENTIF PKB, INSENTIF PPN DAN PERSEPSI HARGA TERHADAP DAYA BELI KONSUMEN KENDARAAN BERMOTOR LISTRIK. Skripsi thesis, Universitas BPD.

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Abstract

ABSTRACT Taxes are the primary source of state revenue for government financing and development. One way to increase tax revenue targets is through public consumption. One tax that influences and contributes to state revenue is the motor vehicle tax. This study aims to determine the effect of Motor Vehicle Tax incentives, Value Added Tax incentives, and price perceptions on the purchasing power of electric motor vehicle consumers in Semarang City. This study used a quantitative approach with primary data obtained through questionnaires distributed to 100 respondents who met the criteria: owning an electric motor vehicle, being at least 17 years old, and residing in Semarang City. The sampling technique used purposive sampling. The data analysis method used was multiple regression analysis with the assistance of SPSS software. The results of this study partially show that Motor Vehicle Tax Incentives and Value Added Tax Incentives have a significant effect on the purchasing power of electric motor vehicle consumers, while Price Perception has no significant effect on electric motor vehicle consumers. Simultaneously, Motor Vehicle Tax Incentives, Value Added Tax Incentives, and Price Perception have a significant effect on the purchasing power of electric motor vehicle consumers. Keywords: Motor Vehicle Tax Incentives, Value Added Tax Incentives, Price Perception, Consumer Purchasing Power, Electric Motor Vehicles

Item Type:	Thesis (Skripsi)
Additional Information:	ABSTRAK Pajak merupakan sumber utama pendapatan negara dalam pembiayaan pemerintah dan pembangunan. Untuk meningkatkan target penerimaan pajak salah satunya diperoleh dari tingkat konsumsi masyarakat, salah satu pajak yang berpengaruh dan memberikan kontribusi terhadap pendapatan negara adalah pajak kendaraan bermotor. Penelitian ini bertujuan untuk mengetahui pengaruh insentif Pajak Kendaraan Bermotor, insentif Pajak Pertambahan Nilai, dan persepsi harga terhadap daya beli konsumen kendaraann bermotor listrik di Kota Semarang. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner kepada 100 responden yang memenuhi kriteria, yaitu memiliki kendaraan bermotor listrik, berusia minimal 17 tahun dan berdomisili di Kota Semarang. Teknik pengambilan sampel menggunakan purposive sampling. Metode analisis data yang digunakan adalah analisis regresi berganda dengan dibantu perangkat lunak SPSS. Hasil penelitian ini secara parsial Insentif Pajak Kendaraan Bermotor dan Insentif Pajak Pertambahan Nilai berpengaruh signifikan terhadap daya beli konsumen kendaraan bermotor listrik, sedangkan Persepsi Harga tidak berpengaruh signifikan terhadap daya beli konsumen kendaraan bermotor listrik. Secara simultan Insentif Pajak Kendaraan Bermotor, Insentif Pajak Pertambahan Nilai, dan Persepsi Harga berpengaruh signifikan terhadap daya beli konsumen kendaraan bermotor listrik. Kata Kunci: Insentif Pajak Kendaraan bermotor, Insentif Pajak Pertambahan Nilai, Persepsi Harga, Daya Beli Konsumen, Kendaraan Bermotor Listrik
Uncontrolled Keywords:	Motor Vehicle Tax Incentives, Value Added Tax Incentives, Price Perception, Consumer Purchasing Power, Electric Motor Vehicles
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Law, Arts and Social Sciences > School of Management
Depositing User:	Wisudawan S1
Date Deposited:	14 Mar 2026 08:35
Last Modified:	14 Mar 2026 08:35
URI:	http://eprints.stiebankbpdjateng.ac.id/id/eprint/3062

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