Regulation of Sales Tax Discounts on Luxury Goods (PPnBM) for Vehicles as a Leverage of Post-Covid19 Economic Growth In Indonesia

Abstract

The Covid-19 pandemic has triggered a deceleration in economic growth. Many countries have to struggle with this recession, including Indonesia because the stop of all economic activities in order to save millions of lives from the threat of the virus. This research method used a normative juridical approach. As a result, the government's decision to implement a policy of offering sales tax breaks on luxury goods (PPnBM) for motorized cars has proven effective in promoting economic recovery and therefore ending Indonesia's recession. The policy was well-received since it met the needs of the community and connected industrial players. The key to a policy's success is conformity between the requirements of the community and the policies enacted.