Pengaruh Pengenaan Tarif Pajak Pertambahan Nilai 12% pada Barang Mewah terhadap Keputusan Pembelian Sepatu Lari Impor

Abstract

The implementation of a 12% Value Added Tax (VAT) rate is one of the government's policies in increasing state revenue which came into effect on 1 January 2025 with the legal basis of PMK No. 131 of 2024. The application of this regulation only applies to goods and services classified as luxury, one of which is imported goods. Fashion is the largest imported goods that enter the Indonesian market. The purpose of this study was to determine the effect of the imposition of value added tax (VAT) on the decision to purchase imported sport shoes for runners at Lapangan Benteng Medan. The research method used in this research is quantitative research with an associative approach. The sampling technique used sampling techniques with 96 runners in Benteng Field who used imported sport shoes. The data collection technique in this study was to distribute questionnaires to respondents who met the criteria. This study uses simple linear regression analysis with the help of SPSS. The results of this study indicate that the imposition of 12% value added tax (VAT) has no effect on purchasing decisions on imported sport shoes with a coefficient of 0.126 and a significant value of 0.186. This is because the application of 12% VAT only applies to luxury goods that are not purchased regularly and buyers with middle to upper economy who are more concerned with the quality than the price of goods.