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Pengaruh Kenaikan Tarif PPN 10% KE 11% Serta Proyeksi 12% Terhadap Penjualan Perusahaan Makanan dan Minuman di BEI

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"Objectives: This study aims to analyze the impact of the VAT rate increase from
10% to 11% on the sales of food and beverage companies listed on the Indonesia
Stock Exchange (BEI) from 2021 to 2025 and to evaluate the projected impact of a
further increase to 12% on their sales performance during the same period.
Methods: This research employs a quantitative approach using panel data
regression analysis, processed with EViews 12 software. The study uses secondary
data from the quarterly financial reports of 12 food and beverage companies listed
on the BEI from 2021 to 2025, resulting in 216 observations. The analysis includes
descriptive statistics, classical assumption tests, and panel data regression with the
Fixed Effect Model (FEM) selected based on Chow and Hausman tests.
Results/findings: The results indicate that the VAT rate increase from 10% to 11%
has a positive and statistically significant impact on sales, contrary to the
hypothesis that it would negatively affect sales. Similarly, the projected VAT
increase to 12% is also expected to positively influence sales. This positive effect is
attributed to consumer anticipation behavior, price adjustments passed on to
consumers, and sustained demand for essential goods with low price elasticity.
Additionally, company size, as measured by total assets, has a positive and
significant impact on sales, reflecting larger firms' stronger market positions and
operational capacities."

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Availability

Detail Information

Series Title

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Call Number

REF 336.2 TAU p

Publisher

Bogor : Universitas Islam Tazkia., 2025

Collation

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Language

Indonesia

ISBN/ISSN

NIM.2110102029

Classification

336.2

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Sales
Value Added Tax (VAT)
Food and Beverage Companies, Indonesia Stock Excha

Specific Detail Info

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Statement of Responsibility

Taufiqurrahman

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