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All Journal ManBiz: Journal of Management and Business
Paramita, Bujangga Ayu Chitra
Unknown Affiliation
Religion Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering

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Pengaruh Kesadaran Pajak dan Persepsi Mahasiswa terhadap Minat Berlangganan Spotify setelah Pengenaan PPN Digital Paramita, Bujangga Ayu Chitra; Diatmika, I Nyoman Gede Arya
ManBiz: Journal of Management and Business Vol. 4 No. 3 (2025): ManBiz: Journal of Management and Business
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

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Abstract

This study aims to examine the influence of tax awareness and student perceptions on the interest in subscribing to Spotify following the implementation of Digital VAT in the South Denpasar region, based on the Theory of Planned Behavior. This quantitative research utilized a purposive sampling method to collect data from 120 active students through online questionnaires, which were subsequently analyzed using multiple linear regression. The results indicate that, partially, tax awareness has a positive and significant effect on subscription interest, suggesting that an understanding of tax functions strengthens students' intention to continue using official services. Similarly, student perceptions of Digital VAT have a positive and significant influence, showing that a favorable view of policy fairness and transparency helps maintain user loyalty. Simultaneously, both tax awareness and student perceptions significantly influence the variation in Spotify subscription interest. This study concludes that adequate tax literacy and positive perceptions of government policy are key factors in maintaining consumer interest within the digital service ecosystem among academics.
Co-Authors I Nyoman Gede Arya Diatmika