Pengaruh Penerapan PPN terhadap Minat Menggunakan Layanan Transportasi Online (Studi pada Mahasiswa Fakultas Ilmu Sosial dan Ilmu Politik Universitas Sumatera Utara)

Abstract

The presence of online transportation services at USU will facilitate mobility and fulfill the needs of the academic community of the University of Sumatera Utara, especially students. However, the online transportation service is still subject to normal costs in general, such as booking fees to taxes. Researchers found that each service in the online transportation application is subject to 11% tax. This study aims to analyze how the impact of application of VAT on the interest in using online transportation services for students of the USU Faculty of Social and Political Sciences. The impact of the application of VAT will be analyzed partially on the interest in using online transportation services. The form of research used in this study is quantitative research with an associative approach. The population in this study were all Faculty of Social and Political Sciences (FISIP) USU students who used online transportation services, the number of which was unknown, with the sampling technique using simple random sampling with a sample size of 97 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 application of VAT has a positive and significant effect on the interest in using online transportation services for FISIP USU students. The coefficient of determination test shows that there is a very close relationship between the application of VAT and consumer buying interest. Based on the Adjusted R Square, it is also known that the VAT Application variable (X) on Consumer Purchase Interest (Y) is 65.4%, while the remaining 34.6% is influenced by other factors outside this research model.