<![CDATA[This study aims to analyze the effect of the 11% Value Added Tax (VAT) rate increase on consumer purchasing power at Grand Toserba, Maros Regency. The study was motivated by the government's policy to increase the VAT rate as an effort to enhance state revenue, which may influence consumer purchasing behavior. This research employed a quantitative descriptive approach. The population consisted of all visitors to Grand Toserba, Maros Regency, while the sample comprised 100 respondents selected using the Slovin formula with a simple random sampling technique. Data were collected through observation, questionnaires, and documentation, and were analyzed using simple linear regression with IBM SPSS. The findings indicate that the 11% VAT rate increase has a positive and significant effect on consumer purchasing power. The results also suggest that changes in the VAT rate influence consumers' purchasing behavior, making them more selective in purchasing goods and prioritizing primary needs over secondary needs. However, the contribution of the VAT rate increase to consumer purchasing power is relatively low, indicating that purchasing power is also influenced by other factors beyond the scope of this study. The findings are expected to provide useful insights for the government in formulating tax policies and for business practitioners in developing marketing strategies to maintain consumer purchasing power.]]>
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