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All Journal Jurnal Analisa Akuntansi dan Perpajakan
Aji Cahyo Wibowo
STIE Malangkucecwara Malang
Economics, Econometrics & Finance Social Sciences Other

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Pengaruh Kenaikan Tarif PPN 11% Terhadap Daya Beli Dan Kesejahteraan Masyarakat Lailatus Sa'adah; Aji Cahyo Wibowo
Jurnal Analisa Akuntansi dan Perpajakan Vol. 10 No. 1 (2026): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/jaap.v10i1.11891

Abstract

This study aims to analyze the impact of an 11% increase in the Value Added Tax (VAT) rate on purchasing power and community welfare. The population in this study were consumers of Grosir Akar Gemilang in Malang Regency. The sample was determined using the Slovin formula with a 10% margin of error, resulting in 83 respondents. The sampling technique used purposive sampling. Data were collected through a questionnaire with a Likert scale and analyzed using simple linear regression. The results indicate that the 11% increase in the VAT rate has a positive and significant impact on purchasing power. Furthermore, the 11% increase in the VAT rate also has a positive and significant impact on community welfare. These findings indicate that the community tends to be able to adjust to price increases through changes in consumption patterns and household financial management. However, these results reflect respondents' perceptions and should be interpreted with caution as the impact is uneven across community groups
Co-Authors Lailatus Sa'adah