Pengaruh Rencana Penerapan Cukai Minuman Berpemanis terhadap Minat Beli Mahasiswa (Studi pada Mahasiswa Vokasi Universitas Sumatera Utara)

Abstract

Diabetes and obesity are very worrying diseases. The high number of diabetes and obesity sufferers in Indonesia is caused by the habit of consuming sweetened beverage containing high levels of sugar and the culture of unhealthy living. Excise is a levy on excisable goods which needs to be controlled and limited in circulation in society. Excise on sweetened beverage is one of the excise taxes that will be implemented by the government to control circulation because of the negative impact of excise and needs to be levied. The excise plan for sweetened beverage has a good contribution to increasing state revenues and reducing cases of diabetes and obesity, therefore efforts are needed to maximize the collection of excise on sweetened beverage. This research aims to determine the effect of the planned implementation of excise on sweetened beverage on vocational students' purchasing interest.. This research uses quantitative descriptive research with an associative approach. Research using quantitative data through data collection, processing, presentation and analysis techniques. And with an associative approach to find out the relationship between two or more variables The results of the research show that there is an influence between the excise tax on sweetened beverage on the purchasing interest of Vocational Faculty students. Based on the T test, the excise variable on sweetened beverage has an effect on consumer buying interest. Based on the Coefficient of Determination test, the results obtained were 33.8%, indicating that there is a relationship between the variables but it is not close..