Pengaruh E-Commerce, Kebijakan Pajak Pertambahan Nilai (PPN) dan Literasi Pajak Pertambahan Nilai (PPN) Terhadap Perilaku Konsumen Generasi Z

Abstrak / Ringkasan

This study aims to determine the Effect of E-Commerce, Value Added Tax (VAT) Policy and Value Added Tax (VAT) Literacy on Consumer Behavior in Generation Z.
The sample in this study of 100 respondents was determined based on the purposive sampling method, the data were collected by dissemination of questionnaires directly and through googleform. The data analysis technique used is multiple linear regression analysis. Data processing using the SPSS (Statistical Product and Service Solution) program version 23.
The results of this study show that the variables of E-Commerce, Value Added Tax (VAT) Policy and Value Added Tax (VAT) Literacy have a positive effect on Generation Z Consumer Behavior because with the existence of e-commerce, generation Z finds it easier to buy goods/services and about the imposition of VAT on goods/services generation Z considers that the VAT policy is something that does not harm, generation Z considers that the existence of VAT can help increase state tax revenues. The results of this study need to be the attention of the government, especially agencies in the field of taxation (for example the Directorate General of Taxes), because Generation Z turns out to be concerned about the amount of tax, in this case the VAT they will pay if they buy something.

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