Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Economics and Business Journal
Siti Munfaqiroh
STIE Malangkucecwara Malang, Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Role of Tax Literacy in The 12% Vat Rate and Lifestyle on Purchasing Decisions Enggar Nursasi; Siti Munfaqiroh
Economics and Business Journal (ECBIS) Vol. 4 No. 5 (2026)
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i5.382

Abstract

This study examines the effects of the VAT rate increase and lifestyle on purchasing decisions among consumers in the Malang area, with tax literacy as a moderating variable. An explanatory quantitative design was applied using PLS-SEM (SmartPLS 4.0) with 81 respondents selected through purposive sampling. The results indicate that VAT rate increase (β = 0.537; p = 0.000) and lifestyle (β = 0.285; p = 0.024) each have a significant positive effect on purchasing decisions. Tax literacy does not directly affect purchasing decisions (β = 0.066; p = 0.465), but functions as a significant moderator: it strengthens the effect of the VAT rate increase (β = 0.309; p = 0.037) while weakening the effect of lifestyle (β = −0.337; p = 0.031). These findings suggest that tax literacy may shift the basis of consumer decision-making toward a more rational-fiscal orientation, offering preliminary evidence for the value of tax education programs that address everyday consumption contexts
Co-Authors Enggar Nursasi