Critical review on luxury sales tax imposition plans for smartphone viewed from the tax collection principle

The Indonesian government declared the imposition of Luxury GoodsSales Tax on luxury smartphones to reduce the number of imported luxury smartphones. Luxury smartphones will be charged at 20%.The criteria of luxury smartphones affected the imposement ofluxury goods sales tax still and it is still under discussion by the government. The imposition of luxury goods sales tax plans on luxury smartphones also has reaped the reaction among the public. The purpose of this study is to conduct in-depth study on the imposition of luxury goods sales tax plan on smartphones related to the principles of taxation. The analysis is based on the principle of taxation theory endorsed by Adam Smith, namely the principle of equality, the principle of certainty, the principle of convenience, and the principles of efficiency. Through this study, it is expected to know whether a decent smartphone should be charged by luxury goods sales tax, and the impact that would arise if this plan is implemented. Methods of data analysis used in this study is to test the validity of the data, and the correlation of the test. The results of descriptive statistics indicate average value for all variables included in the adequate category. This indicates that most respondents shows a neutral response to the luxury goods sales taximposition plan on smartphones.