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All Journal Jurnal Nirta: Studi Inovasi
Sintya Mega Putri Yuda
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Dampak Kenaikan Tarif PPN 12% terhadap Daya Beli Konsumen dan Implikasinya bagi Dunia Bisnis (Studi Kasus di Kecamatan Sukolilo, Surabaya) Nor Hasan; Sintya Mega Putri Yuda; Linda Dwi Salsa Billa; Intan Ayu Purnama; Aliffia Iza Nurheta
Jurnal Nirta : Inovasi Multidisiplin Vol 5 No 2 (2026): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v5i2.440

Abstract

This study aims to analyze the impact of the VAT rate increase on consumer purchasing power and its implications for businesses in Sukolilo District, Surabaya. The study used a qualitative approach with a descriptive method through a case study design. Data were obtained through in-depth interviews with consumers and MSMEs selected using a purposive sampling technique. Data analysis was conducted using the Miles and Huberman interactive model, including data reduction, data presentation, and conclusion drawing, and tested through source triangulation. The results showed that the VAT rate increase put pressure on people's purchasing power, characterized by increased household spending, changes in consumption patterns, and budget reallocation towards basic needs. These impacts also affected the business world through a decrease in the number of customers, transaction value, and sales volume. Nevertheless, business actors demonstrated adaptability through promotional strategies, product innovation, and the use of digital sales.
Co-Authors Aliffia Iza Nurheta Intan Ayu Purnama Linda Dwi Salsa Billa Nor Hasan