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ABSTRACT:

Added Tax (VAT) already become money maker for the country. VAT rates experienced enhancement from 10% to 11% as of April 1, 2022. This naturally raises pros and cons from various society. Ascension tariff tax the in accordance with stated mandate in rule about Harmonization Regulation Taxation. However, for raise something tariff tax in the middle decline Indonesian economy as impact from This Covid-19 pandemic become question. Study this is very urgent Because can made evaluation for government specifically Directorate General of Taxes (DJP) for policy will made in the future, above evaluation the government can innovate for meet state revenue targets from sector taxation. Study this also contributes in educate must tax to get it follow future VAT policy, with hope state revenue will increase. Study this aim for analyze about influence enhancement VAT rate against Power buy society and stability country's economy. Analysis techniques used is an analysis technique quantitative with Analysis Simple Linear Regression. Research result mention that enhancement VAT rates matter positive and significant to Power buy society and stability economy.

KEYWORDS:

VAT Rates, Public Purchasing Power and Stability Economy

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