Pengaruh Pengenaan Pajak Pertambahan Nilai (PPN) terhadap Keputusan Pembelian Smartphone Brand Apple (Studi pada Mahasiswa Universitas Sumatera Utara)

Abstract

The development of smartphone electronics has led to new manufacturers and competition between manufacturers is also getting tougher, this is due to the high demand for smartphones around the world and Indonesia. Among the many smartphone brands, Apple is one of the biggest. In deciding to buy the smartphone, consumers must think about the costs that must be paid including the imposition of Value-Added Tax (VAT) on every purchase of an Apple brand smartphone. This study aims to analyze how the imposition of VAT affects the decision to purchase an Apple brand smartphone for students at the University of Sumatera Utara. The effect of the imposition of VAT will be analyzed partially on purchasing decisions. The form of research used in this research is quantitative research with an associative approach. The population in this study were Apple brand smartphone consumers at USU students whose numbers were unknown, with the sampling technique using purposive sampling with a sample size of 96 respondents. Primary data used in this study were obtained by distributing questionnaires directly while secondary data were obtained through literature studies. The data analysis method used is instrument test, simple linear regression analysis, and hypothesis testing. The results showed that the imposition of VAT has a positive and significant effect on purchasing decisions for Apple brand smartphones for USU students. The coefficient of determination test shows that there is a fairly close relationship between tax imposition and purchasing decisions. Based on the Adjusted R Square, it is also known that the tax imposition variable contributes 20.9% to the purchasing decision variable, while the remaining 79.1% is influenced by factors outside this research model.