Analisis Pengaruh Pengenaan PPN Pada Voucher Game Online Terhadap Keputusan Pembelian (Studi Pada Mahasiswa Universitas Sumatera Utara)

Abstract

Value Added Tax (VAT) is one of the tax instruments whose imposition is objective in nature. Anyone, whether consciously or not, is likely to have paid VAT when utilizing goods or services. Various services and virtual assets offered in online games or by other digital service providers that can be purchased using real currency are subject to Value Added Tax on Trade Through Electronic Systems (VAT on PMSE), as they are considered consumption of intangible taxable goods and/or taxable services. This study aims to determine the influence of VAT imposition on online game vouchers on the purchasing decisions of students at Universitas Sumatera Utara. The research method employed in this study is quantitative research with an associative approach. The quantitative method is based on the philosophy of positivism, which is used to examine specific populations or samples, with data collection conducted using research instruments. The data are quantitative or statistical in nature, aiming to describe as well as test the hypotheses that have been established. The results of the study, which utilized questionnaires and were analyzed using SPSS, indicate that the imposition of VAT has a positive and significant effect on the purchasing decisions of online game vouchers (A study of students at Universitas Sumatera Utara).