arbiter
JournalsPricingAccount

Analysis of the Effect of Value Added Tax Incentives on Residential Property Demand in Indonesia

Unknown author

International Real Estate Review2026https://doi.org/10.53383/100419article
ABDC C
Weight
0.50

What the paper says

This study investigates the impact of a government-borne value added tax (VAT) incentive on residential property demand across Indonesian provinces from 2018 to 2023.Introduced as part of the post-pandemic recovery efforts, the policy aimed to stimulate housing demand amid declining market activity.Using provincial panel data, the analysis employs an interrupted time series approach complemented by a dynamic panel regression to capture both the immediate and delayed effects of the fiscal intervention while controlling for income, unemployment, and property prices.The findings reveal a two-stage response: an initial contraction in demand following policy implementation, thereby reflecting short-term market rigidity, followed by a sustained upward trend as economic confidence improves.The positive effect is more substantial in Java provinces, thus suggesting that regional economic structures and financial depth shape policy responsiveness.Overall, the results confirm that VAT incentives effectively bolster residential property demand and function as an important fiscal lever for stabilizing cyclical downturns.The study highlights that VAT incentives should not be viewed solely as crisisdriven measures but counter-cyclical instruments applicable when market conditions weaken.

Open paper page →

Cite this paper

https://doi.org/https://doi.org/10.53383/100419

Or copy a formatted citation

@article{unknown2026,
  title        = {{Analysis of the Effect of Value Added Tax Incentives on Residential Property Demand in Indonesia}},
  author       = {Unknown author},
  journal      = {International Real Estate Review},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.53383/100419},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

Analysis of the Effect of Value Added Tax Incentives on Residential Property Demand in Indonesia

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.