Pengaruh penghapusan ppnbm atas alat-alat rumah tangga terhadap keputusan pembelian masyarakat dengan harga sebagai variabel intervening

Siajaya, Livia Devina (2018) Pengaruh penghapusan ppnbm atas alat-alat rumah tangga terhadap keputusan pembelian masyarakat dengan harga sebagai variabel intervening. Bachelor thesis, Universtitas Pelita Harapan.

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Abstract

Setiap perilaku konsumsi akan dikenakan pajak. Pemerintah Indonesia memberlakukan beberapa jenis pajak, salah satunya Pajak Penjualan atas Barang Mewah (PPnBM). PPnBM merupakan pajak yang dikenakan pada barang yang tergolong mewah. Pada tahun 2013 Menteri Keuangan berdasarkan mengeluarkan Peraturan Menteri Keuangan Nomor 121/PMK.011/2013 tentang Jenis Barang Kena Pajak Yang Tergolong Mewah Selain Kendaraan Bermotor yang dikenai PPnBM. Latar belakang ditetapkannya peraturan menteri keuangan ini adalah karena status barang mewah yang berubah statusnya menjadi barang tidak mewah yang dikarenakan tingkat konsumsi yang sudah tinggi oleh masyarakat. Tujuan dari penelitian ini adalah (1) Menganalisis pengaruh penghapusan PPnBM terhadap harga, (2) menganalisis pengaruh harga terhadap keputusan pembelian, (3) menganalisis pengaruh penghapusan PPnBM atas alat rumah tangga terhadap keputusan pembelian melalui harga sebagai variabel intervening. Jenis penelitian ini adalah penelitian kuantitatif dimana pengumpulan informasi dan data diperoleh dari jawaban kuesioner. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah penyebaran kuesioner. Populasi dalam penelitian ini adalah seluruh konsumen alat rumah tangga. Sampel dalam penelitian ini adalah konsumen alat rumah tangga yang melakukan pembelian dalam jangka waktu mulai dari tahun 2016 sampai dengan bulan Mei 2018 di Surabaya. Hasil yang diperoleh dalam penelitian ini adalah penghapusan PPnBM tidak berpengaruh terhadap harga, harga berpengaruh terhadap keputusan pembelian dan terdapat pengaruh antara penghapusan PPnBM dan keputusan pembelian melalui harga sebagai variabel intervening / Needs lead to consumption behavior. Any consumption behavior will be taxed. The Government imposed several types of taxes, one of which is PPnBM. Sales Tax on Luxury Goods (PPnBM) is a tax imposed on goods classified as luxurious. In 2013 the Minister of Finance shall issue a Regulation of the Minister of Finance No. 121/PMK.011/2013 on the types of taxable goods classified as luxury besides motor vehicles subject to PPnBM. The background of the regulation of the minister of finance is due to the status of luxury goods that changed its status into luxury goods due to high levels of consumption of public’s consumption. The purpose of this research is (1) To analyze the influence of elimination of PPnBM on price, (2) to analyze the influence of price to purchase decision, (3) to analyze the influence of elimination of PPnBM on household appliance to purchase decision through price as intervening variable. This type of research is a quantitative research where data obtained from the questionnaire’s answers. Data collection techniques used in this study is literature study and questionnaire distribution. Population in this research is all consumer appliance of household. The sample in this research is household appliance consumer who made a purchase starting from 2016 until May 2018 in Surabaya. The results obtained in this study is the elimination of PPnBM does not affect the price, the price affect the purchase decision and there is an effect between the elimination of PPnBM and purchase decisions through price as intervening variable

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Siajaya, Livia DevinaNIM01220150007UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorUpa, Vierly AnantaUNSPECIFIEDUNSPECIFIED
Thesis advisorMagdalena, RennaUNSPECIFIEDUNSPECIFIED
Uncontrolled Keywords: pajak; ppnbm; keputusan pembelian; harga; tax; ppnbm; purchase decision; price
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting
Current > Faculty/School - UPH Surabaya > Business School > Accounting
Depositing User: Rafael Rudy
Date Deposited: 25 May 2022 08:09
Last Modified: 25 May 2022 08:09
URI: http://repository.uph.edu/id/eprint/47501

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