Pengaruh Pengenaan Pajak Pertambahan Nilai (PPN) terhadap Keputusan Pembelian Pengguna Layanan Streaming Musik Spotify (Studi pada Mahasiswa Universitas Sumatera Utara)

Abstract

As technology advances rapidly, Indonesia is experiencing major changes, one of which is in the field of communication. Value Added Tax (VAT) is motivated by the high demand for trade transactions via electronic systems. This VAT collection effort is part of the government's efforts to increase tax revenue. From this background, the author will discuss and research in a final assignment entitled "The Influence of the Value Added Tax (VAT) imposition on the Purchase Decision of Spotify Musik Streaming Services Users (Study of Students at the Universitas Sumatera Utara)”. The study aims to determine the influence of the Value Added Tax (VAT) on the decision to purchase subscriptions to the Spotify music service for students of the Universitas Sumatera Utara. The form of research used in this study is quantitative research with an associative approach. Quantitative research is based on the philosophy of positivism and is used to research on a particular population or sample. Collect data using research instruments and analyze data quantitatively or statistically with the aim of validating hypotheses that have been made. The results of research using questionnaires and data processing using SPSS show that the imposition of Value Added Tax (VAT) on users of the Spotify music streaming service influences purchasing decisions.