Pengaruh Pengenaan Pajak Pertambahan Nilai terhadap Keputusan Pembelian Item Game Online (Studi pada Mahasiswa Fakultas Vokasi USU)

Abstract

As a nation, Indonesia is actively engaged in various sectors, this is for the sake of creating a prosperous society, for example providing services to the community, enforcing fair laws and maintaining security and prosperity for the country. Value added tax (VAT) has just imposed value added tax on trading via electronic systems (PMSE), one of which is the purchase of items in online games, so that the receipt of value added tax on electronic trading is better known to many people. So the author researched in his final assignment with the title "The Effect of Value Added Tax on Online Game Item Purchasing Decisions (Study of USU Vocational Faculty Students)". This research aims to find out whether the imposition of value added tax influences the decision to purchase online game items among vocational faculty students at the University of North Sumatra and also to find out how tax is applied to the purchase of online game items. The form of research used in this research is quantitative research with an associative approach. Quantitative research methods are research methods that are based on the philosophy of positivism, used to research certain populations or samples, collecting data using research instruments, quantitative or statistical data analysis, with the aim of describing and testing predetermined hypotheses. The results of research using questionnaires and questionnaire data processed using SPSS show that the imposition of tax on purchasing online game items influences purchasing decisions. Also, the application of tax to the purchase of online game items apparently has the same mechanism as other PMSE VAT taxation.