PENGARUH KENAIKAN TARIF PPN 12% PADA PERDAGANGAN MELALUI SISTEM ELEKTRONIK, LITERASI PERPAJAKAN, DAN PENGGUNAAN E-WALLET TERHADAP KEPUTUSAN PEMBELIAN LANGGANAN STREAMING DIGITAL SPOTIFY(STUDI PADA MAHASISWA PERGURUAN TINGGI DI KOTA PALEMBANG)

MAHARANI, SUCI and Hakiki, Arista (2025) PENGARUH KENAIKAN TARIF PPN 12% PADA PERDAGANGAN MELALUI SISTEM ELEKTRONIK, LITERASI PERPAJAKAN, DAN PENGGUNAAN E-WALLET TERHADAP KEPUTUSAN PEMBELIAN LANGGANAN STREAMING DIGITAL SPOTIFY(STUDI PADA MAHASISWA PERGURUAN TINGGI DI KOTA PALEMBANG). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of the 12% Value Added Tax (VAT) increase on electronic commerce, tax literacy, and e-wallet usage on the purchase decision of Spotify digital streaming subscriptions among university students in Palembang City. The research employs a quantitative approach with primary data collected through an online questionnaire distributed to 100 respondents selected using purposive sampling. The data were analyzed through classical assumption testing, multiple linear regression, hypothesis testing (t-test and F-test), and the coefficient of determination, using SPSS version 25. The results indicate that all independent variables namely the 12% VAT increase on electronic commerce, tax literacy, and e-wallet usage have a significant effect, both partially and simultaneously, on the purchase decision of Spotify subscriptions. These findings suggest that fiscal policy and digital behavior play a crucial role in influencing consumer decisions regarding subscription based digital services. Keywords: : VAT on trading through electronic systems, Tax Literacy, E-Wallet, Purchase Decision, Spotify.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	PPN PMSE, Literasi Perpajakan, E-Wallet, Keputusan Pembelian, Spotify
Subjects:	H Social Sciences > HJ Public Finance > HJ2240-5908 Revenue. Taxation. Internal revenue
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Suci Maharani
Date Deposited:	08 Jul 2025 07:36
Last Modified:	08 Jul 2025 07:36
URI:	http://repository.unsri.ac.id/id/eprint/177187

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