Pengaruh Pengenaan Pajak Pertambahan Nilai (PPN) Terhadap Minat Beli Pada E-Commerce (Shoppe) (Studi Pada Mahasiswa Fakultas Ilmu Sosial Dan Ilmu Politik Universitas Sumatera Utara)

Abstract

This study aims to analyze the effect of Value Added Tax (VAT) implementation on buying interest in e-commerce, especially Shopee, among students of the Faculty of Social and Political Sciences of the Universitas Sumatra Utara. The implementation of VAT, which has been enforced on online trading transactions in Indonesia since 2022, has the potential to influence consumer behavior in online shopping.

This study uses a quantitative approach with a survey method, where data is collected through questionnaires distributed to 98 students of Faculty of Social and Political Sciences Universitas Sumatera Utara who actively shop on the Shopee platform.

The results of the data analysis show that there is a significant influence between the implementation of VAT and students' purchasing interest in Shopee. Factors such as price perception, shopping convenience, and understanding of VAT also moderate the relationship. The results of the study using questionnaires and the data processed using SPSS, it can be concluded that the imposition of tax has a significant effect on E-Commerce (Shopee) Purchase Interest (Study on students Faculty of Social and Political Sciences Universitas Sumatera Utara).