Pengaruh Persepsi Tarif Pajak Pertambahan Nilai terhadap Perilaku Belanja Konsumen dengan Tingkat Pendapatan sebagai Variabel Pemoderasi
DOI:
https://doi.org/10.53697/emak.v6i1.2056Keywords:
Persepsi Tarif PPN, Perilaku Konsumsi Konsumen, Tingkat Pendapatan, Analisis Regresi Moderasi, PPN, DKI JakartaAbstract
Penelitian ini bertujuan untuk menganalisis dampak persepsi tarif PPN terhadap perilaku belanja konsumen, dengan tingkat pendapatan sebagai variabel moderasi. Unit analisis dari penelitian ini adalah konsumen barang atau jasa di Supermarket yang berdomisili di DKI Jakarta. Data dianalisis dengan menggunakan model Moderated Regression Analysis (MRA) menggunakan STATA 17. Sampel yang diperoleh sebanyak 137 responden. Variabel independen dalam penelitian ini adalah persepsi tarif PPN, sedangkan variabel dependennya adalah perilaku belanja konsumen. Variabel Moderasi dalam penelitian ini adalah Tingkat Pendapatan. Hasil MRA menunjukkan bahwa persepsi tarif PPN memiliki pengaruh negatif dan signifikan terhadap perilaku belanja konsumen (β = -0.6073, p < 0.05) sedangkan tingkat pendapatan (β = 0.0199, p < 0.05) memiliki pengaruh positif yang signifikan. Selain itu, hasil pengujian menunjukkan bahwa tingkat pendidikan dapat memoderasi pengaruh persepsi tarif PPN terhadap perilaku belanja konsumen (β = 0.0199, p < 0.05). Temuan penelitian ini memberikan pemahaman bahwa persepsi tarif PPN akan memiliki dampak yang berbeda-beda terhadap Perilaku Belanja Konsumen sesuai dengan tingkat pendapatan dari individu.
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