The Role of Luxury Goods Sales Tax (PPnBM) in Controlling Consumption and Achieving Social Justice in Indonesia

Annisa Janitia Rahma; Aqela Farel; Syfa Amelia Anggit; Mega Metalia; Ratna Septiyanti

Authors

Annisa Janitia Rahma University of Lampung
Aqela Farel University of Lampung
Syfa Amelia Anggit University of Lampung
Mega Metalia University of Lampung
Ratna Septiyanti University of Lampung

Keywords:

Luxury Goods Sales Tax, Social Justice, Consumption Control, Fiscal Policy, Indonesia.

Abstract

This study examines the role of Luxury Goods Sales Tax (PPnBM) in controlling consumptive behavior and promoting social justice in Indonesia. The study employs a qualitative descriptive approach using secondary data from government regulations, academic journals, and fiscal policy reports published between 2021–2026. PPnBM functions not only as a source of state revenue but also as an instrument to regulate excessive luxury consumption and reduce social inequality. The findings indicate that the implementation of PPnBM contributes to behavioral control in upper-class consumption patterns while supporting fiscal redistribution through tax revenue allocation. Furthermore, PPnBM reflects the principle of vertical equity in taxation policy by imposing higher tax burdens on individuals with greater purchasing power. The study suggests that optimizing PPnBM policy requires adaptive regulations, improved supervision, and alignment with socioeconomic conditions in Indonesia

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