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All Journal Gemilang: Jurnal Manajemen dan Akuntansi
Bela Dwi Defira
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Humanities

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Pengaruh Kenaikan Tarif PPN dan Sosualisasi Tarif PPN terhadap Daya Beli Masyarakat : (Studi Empiris Mayarakat Kecamatan Larangan Kabupaten Brebes) Bela Dwi Defira; Dumadi, Dumadi; Nasiruddin, Nasiruddin; Roni, Roni
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i1.2748

Abstract

Purchasing power is the ability of people to buy goods and services to meet their needs. This study aims to analyze the effect of increasing VAT rates and socialization of VAT rates on people's purchasing power. Sampling was obtained using purposive sampling technique, with a sample size of 400 respondents aged 20 years and over and already having jobs. The data analysis method used is data quality test (validity and reliability), classical assumption test (normality, multicollinearity, heteroscedasticity and autocorrelation) for hypothesis testing using multiple linear regression, partial significance test (t test), simultaneous test (F test) and cqoefficient of determination (R2). The results of the study indicate that there is an effect of increasing VAT rates and socialization of VAT rates partially and simultaneously on people's purchasing power.
Co-Authors Dumadi, Dumadi Nasiruddin Nasiruddin Roni, Roni