Pengaruh Pajak Pertambahan Nilai (PPN) Terhadap Keputusan Pembelian Top Up Game Genshin Impact (Studi pada Mahasiswa Universitas Sumatera Utara)

Abstract

Tax is one of the sources of state revenue that is relied upon to meet its financial needs. Value Added Tax (VAT) is motivated by the high demand for trade transactions through 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 the final project with the title "The Effect of Value Added Tax (VAT) on Purchasing Decisions for Top Up Game Genshin Impact (Study on Students of the Universitas Sumatera Utara)". This study aims to determine the effect of Value Added Tax (VAT) on purchasing decisions for the top up game genshin impact on students at 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 certain populations or samples. Collecting data using research instruments and analyzing data quantitatively or statistically with the aim of validating the hypothesis that has been made. The results of research using questionnaires and data processing using SPSS show that the imposition of Value Added Tax (VAT) on the purchase of top up games genshin impact affects purchasing decisions.