Analisis Dampak Kenaikan Tarif PPN terhadap Minat Belanja Online (Studi pada Mahasiswa FISIP USU)

Abstract

The progress of a country can be measured through various sectors, especially the state tax revenue sector. Taxes are the largest contributor to state revenue, including Indonesia. The value-added tax (VAT), which is currently 11%, has been charged on both digital and non-digital transactions so that the impact of this VAT rate increase can be researched by the author. So the author researched in his final assignment with the title "Analysis of the Impact of VAT Dance Increase on Online Shopping Interest (Study on FISIP USU Students). This research aims to find out whether the impact of the increase in VAT rates has an effect on online shopping interest in FISIP USU students.. The form of research used in this study is quantitative research with an associative approach. Quantitative research methods are research methods based on the philosophy of positivism, used to research certain populations or samples, data collection using research instruments, quantitative or statistical data analysis, with the aim of describing and testing hypotheses that have been established. The results of the research using the questionnaire and the questionnaire data processed using SPSS show that the increase in VAT rates on online shopping interest has an effect on FISIP USU students.