Pengaruh Kenaikan Pajak Pertambahan Nilai (PPN) dan Harga terhadap Minat Beli Pelanggan Handphone Aland Cell di Kecamatan Muara Bulian Kabupaten Batang Hari

Sri Rosmawati, Budi Darma, Kasiyati Yunita Wulansari

Abstract


This study aims to analyze the effect of Value Added Tax (VAT) and price on consumer purchasing interest in mobile phones at the Aland Cell Store in Muara Bulian District, Batanghari Regency. This study uses a quantitative approach with a survey method. Data were collected through distributing questionnaires to consumers and analyzed using multiple linear regression. Hypothesis testing was carried out using a t-test to determine the partial effect, an F-test to determine the simultaneous effect, and a coefficient of determination (R²) test to measure the model's ability to explain the dependent variable. The results showed that consumer purchasing interest in mobile phones at the Aland Cell Store was not influenced by Value Added Tax and price, but rather by other factors.

Keywords


Value Added Tax, Price, Purchase Intention, Consumers, Multiple Linear Regression.

Full Text:

PDF

References


Anwar, M. S., 2023. Pengaruh kualitas produk, persepsi harga, dan citra merek terhadap kepuasan pelanggan. Jurnal Lentera Bisnis, 12(3), 808–823.

Hoyer, W. D., MacInnis, D. J., Pieters, R., Chan, E., Northey, G., 2017. Consumer behaviour: Asia-Pacific edition. Cengage AU.

Kotler, P., Keller, K. L., 2016. Marketing management,15th ed. Pearson Education.

Mardiasmo. 2016. Perpajakan, Andi.

Sambur, N. C. P.., 2015. Analisis pengaruh Pajak Pertambahan Nilai (PPN) dan Pajak Penjualan atas Barang Mewah (PPnBM) terhadap daya beli konsumen kendaraan bermotor. Jurnal Berkala Ilmiah Efisiensi, 15(5).

Sugiyono. 2016. Metode penelitian manajemen, Alfabeta.

Undang-Undang Republik Indonesia Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan.




DOI: http://dx.doi.org/10.33087/jiubj.v26i1.6462

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

ADRESS JOURNAL

JURNAL ILMIAH UNIVERSITAS BATANGHARI JAMBI (JIUBJ)
Published by Lembaga Penelitian dan Pengabdian kepada Masyarakat
Adress: Jl.Slamet Ryadi, Broni-Jambi, Kec.Telanaipura, Kodepos: 36122, email: jiubj.unbari@gmail.com, Phone: 0741-670700

Creative Commons License This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.