[ABSTRAKSkripsi ini membahas mengenai dasar pertimbangan pemerintah, target yang ingin dicapai pemerintah, dan analisis insentif kebijakan PPnBM ditinjau dari teori daya saing nasional dalam mengeluarkan insentif kebijakan pengenaan Pajak Penjualan atas Barang Mewah (PPnBM) terhadap kendaraan bermotor dalam rangka mendukung peningkatan daya saing nasional. Penelitian ini adalah penelitian kualitatif dengan jenis penelitian deskriptif. Hasil penelitian menunjukkan bahwa pemerintah mendukung peningkatan daya saing nasional melalui pemberian insentif PPnBM terhadap kendaraan bermotor yang murah dan ramah lingkungan.

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ABSTRACT

, This research disscusses the basic of consideration of the government, the target

of government to be achieved, and analysis incentives luxury sales tax policy

from review of the theory of national competitiveness in issuing the incentive

policy of the imposition of luxury sales tax policy for motorized vehicles in order

to support the enhancement of national competitiveness. This study was a

qualitative research with descriptive type of research. The result suggest that the

government support the enhancement of national competitiveness through the

provision of incentives to the sales tax on luxury motorized vehicles low cost

green car.]