PPN PMSE dan E-Service Quality terhadap Keputusan Pembelian Spotify dimoderasi Gaya Hidup

Nisya Dwi Rahayu (Universitas Negeri Jakarta)
Tresno Eka Jaya (Universitas Negeri Jakarta)
Rochma Sudiati (Universitas Negeri Jakarta)

Jurnal Akuntansi, Perpajakan dan Auditing
Vol. 7 No. 2 (2026): Jurnal Akuntansi, Perpajakan dan Auditing

This study aims to examine and analyze the influence of the implementation of Value-Added Tax on Electronic Commerce (VAT on E-Commerce) and e-service quality on the decision to purchase Spotify services, with lifestyle as a moderating variable. The research method used was a quantitative approach utilizing questionnaire data distributed to students currently enrolled in the Greater Jakarta area (Jabodetabek). The data were collected via social media platforms, namely Instagram, WhatsApp, X, and TikTok. This study utilized 172 samples. The data analysis technique employed was inferential analysis using SmartPLS 4.0. The results indicate that the implementation of PPN PMSE and e-service quality have a positive and significant influence on the decision to purchase Spotify services, while lifestyle was not found to moderate the influence of PPN PMSE on the purchase decision or the influence of e-service quality on the purchase decision.