Pengaruh Kenaikan Pajak Pertambahan Nilai (PPN) 12% Terhadap Perilaku Pengelolaan Keuangan Mahasiswa (Studi Pada Mahasiswa Universitas Sumatera Utara)

Abstract

The increase of the Value-Added Tax (VAT) Tariff to 12% has had a broad impact across various economic sectors and directly influences the prices of taxable goods and services. Taxable Goods (BKP), which are routine necessities for many consumers, particularly students, have experienced price adjustments. This price increase imposes new financial pressures on consumers in allocating their budgets. This study aims to examine the effect of the 12% VAT Tariff increase on the financial management behavior of students at the Universitas Sumatera Utara. The research employs a quantitative descriptive method with an associative approach. Data were collected, processed, presented, and analyzed using quantitative techniques. The associative approach was used to determine the relationship between two or more variables. Data collection utilized quantitative research instruments designed to describe and test the established hypothesis statistically. Based on the analysis of questionnaire data processed with SPSS, the results indicate that the 12% VAT Tariff increase has a positive effect on students’ financial management behavior (case study on students of the Universitas Sumatera Utara)