Pengaruh pengenaan pajak pertambahan nilai terhadap minat beli konsumen yang menggunakan sistem perdagangan elektronik (e-commerce)

Sombolayuk, Putra Batti (2018) Pengaruh pengenaan pajak pertambahan nilai terhadap minat beli konsumen yang menggunakan sistem perdagangan elektronik (e-commerce). Bachelor thesis, Universtitas Pelita Harapan.

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Abstract

Jumlah penguna e-commerce semakin meningkat dari tahun ke tahun. Dilansir dari situs Kementerian Komunikasi dan Informatika, mencatat 70 juta warga Indonesia menjadi pelanggan e-commerce, yang artinya 28% penduduk Indonesia menggunakan teknologi internet untuk melakukan transaksi jual beli atau biasa disebut e-commerce dan meningkat setiap tahunnya. Hal inilah yang mendasari pemerintah merumuskan peraturan tentang tata cara perpajakan dalam sistem e-commerce yang bertujuan untuk mengoptimalkan potensi penerimaan pajak dari transaksi e-commerce. Penelitian ini merupakan penelitian kuantitatif dengan teknik pengumpulan data menggunakan kuesioner yang dibagikan kepada orang-orang yang belum pernah menggunakan e-commerce yang memungut PPN atas transaksinya, namun berminat untuk menggunakan e-commerce tersebut. Penelitian ini mengukur pengaruh pengenaan PPN terhadap minat beli konsumen e-commerce. Jumlah sampel yang digunakan dalam penelitian ini adalah 122 responden dan dianalisis menggunakan metode penelitian regresi linear sederhana. Hasil dari penelitian ini adalah terdapat pengaruh pengenaan PPN atas e-commerce terhadap minat beli konsumen / The number of users of e-commerce is increasing from year to year. The Ministry of Communication and Informatics website records 70 million Indonesians as e-commerce customer customers. This means that 28% of Indonesia's population uses internet technology to make buying and selling transactions or commonly called e-commerce and increases every year. This is what underlies the government to formulate regulations on e-commerce taxation procedures that aim to optimize the potential of tax revenue from e-commerce transactions. This study is a quantitative study with data collection techniques using questionnaires distributed to people who have never used e-commerce that collect VAT on transactions, but are interested in using that e-commerce. This study measures the effect of VAT on the buying interest of e-commerce consumers. The number of samples in this study was 122 respondents and analyzed using simple linear regression. The results of this study are there are effects of the imposition of VAT on e-commerce on consumer buying interest

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Sombolayuk, Putra BattiNIM01220120018UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorUpa, Vierly AnantaUNSPECIFIEDUNSPECIFIED
Thesis advisorMagdalena, RennaUNSPECIFIEDUNSPECIFIED
Uncontrolled Keywords: ppn; minat beli; e-commerce; vat; buying interest; e-commerce
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: 27 Oct 2022 04:11
Last Modified: 27 Oct 2022 04:11
URI: http://repository.uph.edu/id/eprint/50888

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