Pongai, Eurika Jevani (2016) Pengaruh penghapusan ppnbm terhadap daya beli masyarakat pada barang elektronik di kota Manado. Bachelor thesis, Universtitas Pelita Harapan.
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Abstract
Pajak merupakan kontribusi wajib kepada negara yang terutang oleh orang pribadi atau badan yang bersifat memaksa berdasarkan Undang-Undang, dengan tidak mendapatkan imbalan secara langsung dan digunakan untuk keperluan negara bagi sebesar-besarnya kemakmuran rakyat. Perkembangan mengenai perpajakan terus berjalan dan terus dilakukannya perubahan-perubahan. Salah satunya adalah pemerintah menghapus PPnBM khususnya barang elektronik untuk menjaga stabilitas perekonomian negara dan daya beli masyarakat semakin tinggi. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh penghapusan PPnBM terhadap daya beli masyarakat pada barang elektronik yang diproksikan pada tingkat konsumsi. Penelitian ini menggunakan dua variabel, yaitu penghapusan PPnBM dan daya beli masyarakat. Objek penelitian adalah masyarakat sebagai konsumen barang elektronik yang berada di toko-toko elektronik di kawasan ITCentre dan kawasan mega mas di Kota Manado. Metode yang digunakan dalam pemilihan sampel adalah metode purposive sampling. Penelitian ini juga menggunakan analisis uji regresi linear sederhana. Hasil dari penelitian ini adalah penghapusan PPnBM tidak memiliki pengaruh terhadap daya beli masyarakat. Hasil didukung oleh nilai uji t yang lebih besar dari nilai signifikansinya / Tax is a mandatory contribution that paid by individual or corporation to the government which enforced by the law, but not getting the return directly and used by the government for the overall proseperity of people. The development of tax keeps running and continuously for the changes. One of them is when the government eliminate the PPnBM, especially for the electronic goods, to maintain the economic stability of the country and people's purchasing power which is keep increasing. The purpose of this study is determining and analyzing the effect of the elimination of PPnBM to the purchasing power of the electronic goods. This study used 2 (two) variables, which is PPnBM and purchasing power. The object of this study is the consumer of electronic goods of the electronic stores in the area of ITCentre and the Mega Mas in the city of Manado. The method used in selecting the sample is simple random sampling method. This study also used a simple linear regression analysis. The research findings revealed that the elimination of the PPnBM has no effect to the people's purchasing power. The results supported by the t-test value which is greater than the value of its significance
Item Type: | Thesis (Bachelor) | ||||||||||||
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Uncontrolled Keywords: | pajak; ppnbm; daya beli; tax; ppnbm; purchasing power | ||||||||||||
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 |
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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/50891 |
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