Detail Cantuman

The COVID-19 pandemic has almost paralyzed all activities throughout Indonesia,
especially the economy. The national economy, which experienced negative growth
in the first and second quarters of 2020, was an implication of this event. One of the
rescue measures was to gradually relax the Sales Tax on Luxury Goods (PPnBM)
on motorized vehicles in 2021. Ministry of Finance under the Minister of Finance Sri
Mulyani's leadership also opened his voice regarding this matter. The Ministry of
Finance gave the reasons that the provision of PPnBM relaxation incentives was due
to the recent sluggish economy. However, every policy produced would reap pros
and cons because we saw the positive and negative impacts caused by the relaxation
policy for providing PPnBM incentives. Based on the research question formulated
by the author above, the researcher's expected objectives were to find out the

implementation of the sales tax relaxation policy on luxury goods during the Covid-
19 pandemic in 2021 in Bumen Redja Abadi BSD South Tangerang, to find out the

obstacles to implementing the sales tax relaxation policy on luxury goods during the
2021 Covid-19 pandemic in Bumen Redja Abadi BSD South Tangerang, and to find
out efforts to implement the sales tax relaxation policy on luxury goods during the
2021 Covid-19 pandemic in Bumen Redja Abadi BSD South Tangerang PPnBM was
appropriate and suitable on target. Then, the aim of the research was that the author
would explain the implementation of the Minister of Finance Regulation Policy No.
31/ PMK.010/2021 concerning sales tax on luxury goods on the delivery of taxable
goods classified as luxury in the form of certain motorized vehicles covered by the
government for the 2021 fiscal year. In this research, there were several steps that
researchers must take in conducting research. One of these steps was the step of
collecting data. From the data collection results through the data analysis,
researchers would know the results of the research they have carried out. In this
research, researchers used several data collection techniques to collect information,
namely interviews, observation, and documentation.