ANALISIS PENGARUH INSENTIF PAJAK PERTAMBAHAN NILAI TERHADAP PERMINTAAN PROPERTI RESIDENSIAL DI INDONESIA

Bahtiar, Mirza (2025) ANALISIS PENGARUH INSENTIF PAJAK PERTAMBAHAN NILAI TERHADAP PERMINTAAN PROPERTI RESIDENSIAL DI INDONESIA. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak Pembatasan kegiatan masyarakat selama pandemi Covid-19 pada tahun 2020 mengakibatkan penurunan aktivitas dan pertumbuhan ekonomi secara nasional. Dampak ini terlihat dari melemahnya daya beli masyarakat disertai pergeseran preferensi pengeluaran yang lebih berfokus pada kebutuhan pokok dan kesehatan dibandingkan dengan investasi. Pergeseran ini memicu kontraksi penjualan properti residensial yang merupakan salah satu komponen utama investasi nasional. Untuk mengatasi hal tersebut, pemerintah menerapkan insentif Pajak Pertambahan Nilai (PPN) atas penyerahan rumah tapak dan satuan rumah susun guna meningkatkan daya beli dan permintaan properti residensial. Namun, dinamika permintaan properti residensial tidak hanya ditentukan oleh kebijakan peningkatan daya beli, melainkan juga dipengaruhi oleh faktor lain seperti pendapatan, tingkat pengangguran, dan harga properti. Penelitian ini bertujuan untuk menganalisis pengaruh insentif PPN terhadap permintaan properti residensial di tingkat provinsi di Indonesia, dengan mempertimbangkan faktor faktor kontrol tersebut. Menggunakan metode regresi data panel, hasil analisis menunjukkan bahwa insentif PPN memiliki pengaruh positif dan signifikan terhadap permintaan properti residensial setelah dikontrol oleh variabel-variabel relevan. Temuan ini menegaskan peran strategis insentif PPN sebagai instrumen kebijakan untuk mendorong pertumbuhan permintaan properti residensial, meskipun dalam konteks dinamika pasar yang dipengaruhi oleh berbagai faktor lainnya. Kata kunci: Insentif Pajak, Daya Beli, Permintaan Properti Abstract Restrictions on community activities during the Covid-19 pandemic in 2020 resulted in a decline in national economic activity and growth. This impact can be seen from the weakening of people's purchasing power accompanied by a shift in spending preferences that focus more on basic needs and health compared to investment. This shift triggered a contraction in residential property sales, one of the main components of national investment. To overcome this, the government implemented Value Added Tax (VAT) incentives on landed houses and apartment unit transactions to increase purchasing power and demand for residential property. However, the dynamics of residential property demand are not only determined by policies to increase purchasing power, but also influenced by other factors such as income, unemployment rates, and property prices. This study aims to analyze the effect of VAT incentives on residential property demand at the provincial level in Indonesia, considering these control factors. Using the panel data regression method, the analysis results show that VAT incentives have a positive and significant effect on residential property demand after controlling for relevant variables. This finding confirms the strategic role of VAT incentives as a policy instrument to encourage residential property demand growth, albeit in the context of market dynamics influenced by various other factors. Keywords: Tax Incentives, Purchasing Power, Property Demand

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