Appropriate Taxes and Covid-19 Tax Insentives do Affect Purchasing Power of New Car?

: This research based on increasing vehicle sales in South Tangerang Indonesia. The sample in this study was determined based on purposive sampling. The type of data used using primary data. The analysis used is multiple linear regression analysis. Regression testing shows that value added tax, sales tax on luxury goods, motor vehicle tax progressive rates and tax incentives have a simultaneous effect on consumer purchasing power. Partially, the value added tax and sales tax on luxury goods have no effect, while the progressive rate motor vehicle tax and tax incentives have an effect on consumer purchasing power. The influence of the two dependent independent variables on the variable as much as 27.8%, this needs to be added variables in further research.


I. INTRODUCTION
The rate of economic growth of a country can be considered as a measure economic success of a country. As an economic stabilizer, the government has roles that can be implemented by issuing a policy to reduce the level of inequality in the economy (Bastari, 2018) 1 .
The phenomenon that occurs in the manufacturing sector that is most affected by One of the biggest COVID-19 pandemics is in the automotive industry. Meanwhile, The automotive sector is one of the industries that requires the most manpower. The Secretary of the Cabinet of the Republic of Indonesia conducted a search and the results of the COVID-19 pandemic in 2021 caused an increase in consumer purchasing power and production of four-wheeled motor vehicles which are estimated to increase by 17.82% growth because of the imposition of tax incentives for the running of the economy in this era of the current pandemic, because consumer purchasing power has a lot of influence on economic growth. GAIKINDO conducted a search and the result was that sales four-wheeled vehicles in 2021 the South Tangerang area increased by 68%.
Several previous studies regarding the purchasing power of motorized vehicle consumers stated that the results of the study (Pramesti & Supadmi, 2017) 2 which stated that the imposition of value added tax has a significant positive effect, the imposition of sales tax on luxury goods has a positive and positive effect The progressive rate of motor vehicle tax has a negative effect on the purchasing power of consumers of four-wheeled motor vehicles. Furthermore, the results of research conducted by (Erawati, 2017) 3 shows that value added tax and sales tax on luxury goods simultaneously have a significant effect on purchasing power consumers of four-wheeled motorized vehicles. Results of research conducted (Masyitah, 2019) 4 states that consumption has no significant effect on value added tax revenue and sales tax on luxury goods in Indonesia. According to Bastari's research (2018), the number of taxable entrepreneurs, gross domestic product, export value, import value, inflation, consumption, population have a positive effect on value added tax revenue and taxes on luxury goods in Indonesia, while interest rates have a negative effect on revenue value added tax and sales tax on luxury goods in Indonesia. According to Basit et al., (2019) 5 concluded that purchasing power consumers affect the decrease in the number of car imports by implementing sales tax on luxury goods. According to the results of (Indirayuti, 2019) 6 the imposition of value added tax has a significant effect, motor vehicle tax progressive tariffs have no significant effect on the purchasing power of motorized vehicle consumers four wheels. According to (Hasibullah et al., 2020) 7 the imposition of value added tax has no effect, the sales tax on luxury goods has an effect, while the progressive rate motor vehicle tax affects the purchasing power of consumers four-wheeled motorized vehicle. According to (Siradj 2021) 8 the results of the study show that the application of tax incentives makes it easier for the community because in the midst of a pandemic like this condition the community's economy is declining.
Based on the description above, there is still a research gap between the other studies with others, this study aims to determine the effect of value added tax, sales tax on luxury goods, motor vehicle tax progressive rates and tax incentives on consumer purchasing power of wheeled motorized vehicles four. The difference between this study and previous research is in terms of observation time, namely in 2021, the addition of variables namely tax incentives and research areas. the title raised in this study, namely "The effect of value added tax, sales tax on luxury goods, motor vehicle tax progressive rates, and incentives" COVID-19 pandemic tax on consumer purchasing power on motor vehicles.
This research is a replication and development of research previously conducted by (Pramesti & Supadmi, 2017) 9 . The difference in this study lies in the variables, sample and year of research, this study adds tax incentives as an independent variable for measuring consumer purchasing power. The sample used consists of 100 respondents who are buyers of four-wheeled motorized vehicles in the South Tangerang area. The year of the study was taken in 2021.
Based on the background and research gap that has been described above, this Research Formulation is as follows: 1. What is the imposition of value added tax on four-wheeled motorized vehicles affect consumer purchasing power in 2021? 2. What is the imposition of sales tax on luxury goods on four-wheeled motorized vehicles affect consumer purchasing power in 2021? 3. What is the imposition of a progressive rate of motor vehicle tax on wheeled motorized vehicles four influence on consumer purchasing power in 2021? 4. What is the imposition of covid-19 tax incentives on four-wheeled motorized vehicles affect consumer purchasing power in 2021? 5. Is the imposition of value added tax, sales tax on luxury goods, motor vehicle tax progressive rates and incentives Taxes have a simultaneous effect on the purchasing power of consumers on motorized vehicles in 2021?
Based on the formulation of the problem described above, the purpose of this study is to analyze the effect of the imposition of value added tax, sales tax on luxury goods, progressive rate motor vehicle tax and tax incentives on four-wheeled motorized vehicles on consumer purchasing power in 2021.

II. THEORITICAL STUDIES Value Added Tax
Value added tax is one of the taxes on consumption of goods and services in the customs area imposed in stages in each production and distribution line according to the Act 42 of 2009 concerning the third amendment to Law No. 8 of 1983 on taxes value added and services and Sales Tax on Luxury Goods. Value Added Tax included into the type of indirect tax, meaning that the tax is paid by other parties (traders) are not tax bearers (consumers) who deposit them.

Sales Tax on Luxury Goods
According to (Maysitah, 2019) Sales tax on luxury goods is one of the tax collections on the delivery of taxable goods classified as luxury goods carried out by entrepreneurs who produce taxable goods that are classified as luxury in the customs area in business activities or work.

Motor Vehicle Tax Progressive Rate
According to Pramesti & Supadmi (2017) said that the motor vehicle tax is a tax on ownership and/or control of motorized vehicles. Progressive rate motor vehicle tax is a tax levied by the provincial government and contributes greatly in Regional Original Income.

Tax Incentive
According to (Siradj, 2021)  Purchasing power is a form of a person's ability to consume or get a product/goods. Purchasing power between consumers and consumers others will look different because of factors from needs, income, and etc. Purchasing power is the application of the law of demand, that is, when an item or the product has a low price, then the people's purchasing power of the goods will also increase, whereas if an item or product have a high price, then the people's purchasing power of the goods will decrease. The research framework in this study is the researcher wants to analyze the effect of value added tax, sales tax on luxury goods, motor vehicle tax and tax incentives on consumer purchasing power of four-wheeled motorized vehicles with the following framework:

III. METHODOLOGY
Conducting a research requires planning so that research can be carried out running properly. This research is a type of descriptive research. This descriptive research is a research method that describes the existence of a phenomenon. This method describes the social phenomena that will be studied by using describe the value of variables based on the indicators studied without make relationships or comparisons with other variables. Researchers use quantitative methods with data collection that will carried out through survey techniques by providing questionnaires to be distributed to the respondent. The data that has been obtained will be processed using the SPSS program version 25 with a descriptive statistical model, namely by collecting data in order to test hypotheses or answer questions on the results of this study. The motor vehicle referred to by the researcher here is a four-wheeled motorized vehicle.
In this study, the population that will be the subject of research is people who already have an ID card, are 25 years old and over, and bought a vehicle four-wheeled motorized vehicles in 2021. The motor vehicles in question are four-wheeled motorized vehicle. The reason why this research on people who already have an ID card and is 25 years and over is because of the purchase of a vehicle four-wheeled motorists can find out that Value Added Tax, Sales Tax on Luxury Goods, Progressive Motor Vehicle Tax, COVID-19 pandemic tax incentives can affect purchasing power consumers in four-wheeled motorized vehicles. This research was conducted in the South Tangerang.

IV. RESULT AND DISCUSSION
The results of the study on the analysis of the effect of value added tax, sales tax on luxury goods, motor vehicle tax, and tax incentives on consumer purchasing power on four-wheeled motorized vehicles in the South Tangerang area in 2021 are as follows:

Validity test
Based on the table below, it can be concluded that all statement items are stated valid. This is indicated by the Pearson correlation value which is above the r-table and the value of the significance is below the alpha value, which is 0.05.

Reliability Test
Based on the results of data processing, it can be concluded that all research variables are stated reliable. This is evidenced by the Cronbach Alpha value which is higher than 0.60.

Classic Assumption Test Normality Test
Based on the SPSS output, it is known that a significance value of 0.14 means that this value is greater than 0.05 so it can be concluded that this data meets the test classical assumptions on normality test. ,014 c a. Test distribution is Normal. b. Calculated from data. c. Lilliefors Significance Correction. Table 5. Multicollinearity test result Based on the table above, it can be seen that the tolerance value is > from 0.1 and the VIF value is below 10, it can be concluded that in this test there is no multicollinearity.

Heteroscedasticity Test
In this study, the heteroscedasticity test used the glejser test. From the results that presented in table 6 it can be concluded that both the dependent and independent variables has a significance value of more than 0.05 so that there is no heteroscedasticity in the model used. Based on the test results above, it shows that from the regression value F obtained F count of 10.543 > F table of 2.31 with a significance level of 0.000 <0.05. So it can be concluded that simultaneously value added tax, sales tax on luxury goods, motor vehicle tax progressive rates and tax incentives effect the purchasing power of consumers.

The Effect of Purchase Tax on Luxury Goods on Consumer Purchasing Power on Motor Vehicles
Invite the purchase of luxury goods does not affect the purchasing power of consumers, thus the hypothesis rejected invite purchases of luxury goods does'nt affect the purchasing power of consumers this is because The imposition of sales tax on luxury goods is a luxury item that is only consumed by people or groups of people certain groups, usually the upper middle class. sales tax on luxury goods no become an obstacle for consumers in consuming these luxury goods even though the price of these goods increases along with the increasing tax burden, satisfaction and lifestyle will be a priority for this group of people. However, these results are inversely proportional to research (Pramesti & Supadmi, 2017) and (Hasibullah et al., 2020) which states that the sales tax on luxury goods affects purchasing power consumer.

Effect of progressive rate motor vehicle tax on Consumer Purchasing Power on Motor Vehicles
Progressive rate motor vehicle tax has a positive effect on consumer purchasing power, thus hypothesis is accepted. The results of this study are in line with those carried out by (Hasibullah et al., 2020) which states that the progressive rate motor vehicle tax affects the purchasing power of consumers, this is because with high income consumers don't mind regarding the selling price of four-wheeled motorized vehicles. Increasing load progressive motor vehicle tax rates have not been able to reduce consumer consumptive behavior. But results this is inversely proportional to research (Indirayuti, 2019) which states that the motor vehicle tax rate is progressive has no effect on consumer purchasing power.

The Effect of Covid-19 Tax Incentives on Consumer Purchasing Power on Motor Vehicles
Tax incentives have a positive effect on consumer purchasing power, thus hypothesis is accepted. Providing incentives or discounts for motor vehicle purchase taxes government-borne four-wheel drive, this gives an attraction to consumers to be able to buy fourwheeled motorized vehicles and make spikes purchases during the COVID-19 pandemic.

Effect of value added tax, sales tax on luxury goods, progressive rate motor vehicle tax and tax incentives on Purchasing Power Consumers in Motor Vehicles
The fifth alternative hypothesis states that value added tax, sales tax on luxury goods, progressive rate motor vehicle tax and tax incentives affect the purchasing power of consumers. Simultaneous test results (F test) shows that the calculated f value is greater than f table (10,543 > 2,31) with a level of significance of 0.000 < 0.05. So it can be concluded that simultaneously value added tax, sales tax on luxury goods, motor vehicle tax progressive rates and tax incentives affect the purchasing power of consumers in South Tangerang area, thus the hypothesis is accepted.

V. CONCLUSION AND SUGGESTION Conclusion
Research conclusion analysis of the effect of value added tax, sales tax on luxury goods, motor vehicle tax, and tax incentives on consumer purchasing power on four-wheeled motorized vehicles in 2021 (a case study in the South Tangerang area) is as follows: 1. The value added tax has no effect on consumer purchasing power in 2021. 2. Sales tax on luxury goods has no effect on consumer purchasing power in 2021.

Recommendation
Based on the results of the research analysis on the effect of value added tax, sales tax on luxury goods, motor vehicle tax, and tax incentives on the purchasing power of consumers of four-wheeled motor vehicles in 2021 (a case study in the South Tangerang area) Recommendations that can be given are as follows: a. For the next researcher 1) Researchers after that can use the location of the object of research that different to provide a comparison of results regarding the variables the. 2) It is hoped that further research can adding other variables that have a relationship with purchasing power consumer b. Practical Recommendations 1) For companies to increase the number of motorized vehicle production four wheels that are more varied and sophisticated because of the purchasing power of consumers in Indonesia which is increasing every year. 2) For the government/regulator, due to the influence of value added tax, sales tax on luxury goods, motor vehicle tax progressive rates, and these tax incentives have a significant impact on simultaneously on the purchasing power of fourwheeled motorized vehicles, then the government can maintain this to increase tax revenue in Indonesia. 3) For the community, because the value added tax and sales tax on luxury goods have no effect, while motor vehicle tax progressive rates and tax incentives have a positive influence on purchasing power of consumers, then people can reconsider when buying a four-wheeled motor vehicle that is in accordance with the just need.