PERSEPSI WAJIB PAJAK ORANG PRIBADI TERHADAP RENCANA PENGENAAN PPnBM ATAS TELEPON GENGGAM MEWAH

Abstract

The high level of consumption of imported mobile phones makes the government plans to impose sales tax as a tax regulation for Sales Tax on Luxury Goods (PPnBM) on luxury mobile-phone. The plan is still in the discussion of the government, until now there is no final decision associated with the regulation. This research want to see how is the perception of buyers and sellers of luxury mobile phone on the plan of the government regulations. The aim of this research was to determine and analyze the perception of individual tax payers towards the imposition of PPnBM on luxury mobile phone. Then the perception was attributed to desire buy and sell of luxury mobile phones. These perceptions were related to their decision for buying and selling the luxury mobile phone. These research was conducted by using of questionnaire and interviews with respondents. The result of this research stated that there two perceptions of agreeing and disagreeing to the plan of these regulations. Based on these opinions it can be concluded that the regulation is not the major determining factor for consumers to buy or sell luxury mobile phones.