DAMPAK KENAIKAN TARIF PAJAK PERTAMBAHAN NILAI (PPN) TERHADAP DAYA BELI MASYARAKAT DAN PANDANGAN EKONOMI ISLAM

Abstract

The increase in the Value Added Tax (VAT) rate in Indonesia has become an important issue that affects the economy and people's welfare. This study aims to analyze the impact of VAT increase on people's purchasing power with a focus on low- and middle-income groups. The method used is descriptive qualitative with literature studies sourced from economic journals, Islamic political and economic books and field observation also assisted by Chat GPT. This study resulted in the conclusion that the policy of increasing VAT has resulted in people becoming poorer and miserable. Islam's view in resolving this problem is to re-contract the management of publicly owned Natural Resources (SDA) to be managed by the state instead of taxes in all its forms.