PENGARUH HARGA, DISKON DAN PAJAK TERHADAP TINGKAT PENJUALAN SEMEN DI CV XYZ

Authors

  • Shafira Putri Praditya Manajemen Perpajakan, Universitas Widya Dharma Klaten
  • Syska Lady Sulistyowatie Program Studi Bisnis Digital Universitas Widya Dharma Klaten
  • Rismanto Gatot Trisilo Universitas Widya Dharma Klaten
  • Rizky Windar Amelia Manajemen Perpajakan, Universitas Widya Dharma Klaten

DOI:

https://doi.org/10.52429/smj.v7i2.66

Keywords:

Price, Discount, Pajak Penjualan (PPN)

Abstract

Indonesia is a developing country that requires various types of raw materials to support infrastructure development, both by the private sector and the government. One of the most essential materials for development is cement. Among the manufacturing subsectors, the cement industry plays a strategic role in supporting national infrastructure development. The cement industry continues to contribute significantly to driving national economic growth. This study analyzed the effect of price, discounts, and taxes on cement sales at CV. XYZ. The research data used were monthly sales data for the 2023 and 2024 periods at CV. XYZ. The analysis method used was multiple linear regression. The results showed that price had a negative effect, while discounts and taxes had a significant positive effect on cement sales at CV. XYZ.

Downloads

Published

2025-12-31

Issue

Vol. 7, No. 2 (2025): Desember

Section

Articles