Pengaruh Penerapan Pajak Pertambahan Nilai (PPN) 11% Terhadap Keputusan Pembelian Konsumen Pada Produk Kecantikan (Studi Kasus Di Universitas Sumatera Utara)

Abstract

Beauty products have become an integral part of modern lifestyles, particularly among students who often view them as essential for enhancing appearance and self-confidence. The implementation of an 11% VAT has led to an increase in beauty product prices, which may impact consumer purchasing power. This suggests that price increases may cause consumers to reduce their purchase frequency or switch to more affordable products. This study aims to determine the impact of the 11% VAT implementation on consumer purchasing decisions for beauty products among students at the Universitas Sumatera Utara. The research method used in this study is quantitative research with an associative approach. Quantitative research focuses on collecting data based on numbers or statistics. This method relies on scientific principles to explain the relationship between variables and is objective and systematic, used to study a specific population or sample and collect data using research instruments, which are quantitative or statistical in nature, aiming to describe and test established hypotheses. The research results were obtained using a questionnaire, and the data was analyzed using SPSS version 30. The findings indicate that the implementation of the 11% Value Added Tax (VAT) has a positive and significant impact on purchasing decisions for beauty products (Case study among students at the Universitas Sumatera Utara).