IMPLEMENTASI PENGHITUNGAN PAJAK BARANG MEWAH (PPnBM) DALAM SISTEM PERPAJAKAN INDONESIA (Artikel Ilmiah)
ABSTRACT The Luxury Goods Sales Tax (PPnBM) is a type of tax imposed on goods classified as luxurious within the Indonesian taxation system. The implementation of PPnBM serves two main purposes: as a source of state revenue and as a…