Pajak Pertambahan Nilai dan Dampaknya Terhadap Konsumsi Barang Mewah

Abstract

This study discusses the impact of the increase in the Value Added Tax (VAT) rate to 12% on luxury goods consumption patterns in Indonesia. This rate increase, which will come into effect on January 1, 2025, specifically targets luxury goods and services, thus causing various reactions in society, especially among business actors and upper middle class consumers. Proportional VAT is considered unfair because the tax burden is relatively lighter for high-income consumers compared to low-income groups. This study uses the systematic literature review (SLR) method by reviewing regulations, journals, and related literature to evaluate the effectiveness of the VAT increase policy in regulating luxury goods consumption fairly and sustainably. The increase in the VAT rate has been proven to increase the price of luxury goods, thereby reducing consumer purchasing power and can suppress the turnover of business actors in the sector. Although effective in increasing state revenues and controlling luxury goods consumption, this policy also carries the risk of declining household consumption, economic slowdown, and pressure on low-income groups due to inflation. Therefore, continuous evaluation of the VAT policy is very important so that state revenues remain optimal without sacrificing people's purchasing power, and as input for fairer and more sustainable tax regulations.