The Effect of 11% VAT on the Consumer Purchasing Power of Beauty Products in Klaten Regency
DOI:
https://doi.org/10.55732/unu.gnk.2024.06.2.8Keywords:
Beauty Product, VAT, Purchasing Power, KlatenAbstract
The online business continues to increase, the government has issued legal policies, one of them is VAT policy. The government also officially increased VAT from 10% to 11%. This VAT policy directly increases the value of goods because consumers bear the VAT. This study aims to analyze the effect of 11% VAT on the purchasing power of beauty products in Klaten Regency. This research uses a quantitative method with regression analysis. The sampling technique used was purposive sampling. Data was collected through a questionnaire distributed to 100 respondents who were consumers of beauty products in Klaten Regency. The data was analyzed using the t-statistical test and the coefficient of determination test (R2). Data processing in using SPSS software version 26.0 for Windows. The results of this sudy show that 11% VAT has a positive and significant effect on the purchasing power of beauty products in Klaten Regency. Based on the results of the analysis coefficient of determination R2, it shows that peoples purchasing power is influenced by 11% VAT by 5.7%. The remaining 94.3% is influenced by other variables not discussed in the research. This research contributes to a deeper understanding of the impact of tax policy on communities and businesses at the local level, with the hope of providing guidance for more inclusive and sustainable policies in the future.
References
Alavion, S. J., Allahyari, M. S., Al-Rimawi, A. S., & Surujlal, J. (2017). Adoption of Agricultural E-Marketing: Application of the Theory of Planned Behavior. Journal of International Food and Agribusiness Marketing, 29(1). https://doi.org/10.1080/08974438.2016.1229242
Amry, A. D., Saputra, R. A., Karima, R. K., Badri, L., & Abdi, K. (2024). Kebijakan Kenaikan PPN 11% Terhadap Daya Beli Masyarakat Kota Jambi. JEKMa: Jurnal Ekonomi Manajemen, 28(6), 140–145.
Beldad, A., & Hegner, S. (2018). Determinants of Fair Trade Product Purchase Intention of Dutch Consumers According to the Extended Theory of Planned Behaviour: The Moderating Role of Gender. Journal of Consumer Policy, 41(3), 191–210. https://doi.org/10.1007/s10603-018-9384-1
Febrisha, & Kadunci. (2023). Pengaruh Tarif PPN 11% dan Tingkat Pendapatan Selama Pandemi Terhadap Daya Beli Masyarakat. Jurnal Ekonomi Bisnis, 22(1), 8–16. https://doi.org/10.32722/eb.v22i1.5761
Habibah, Hamdani, I., & Lisnawati, S. (2018). Pengaruh Brand Image Dan Celebrity Endorser Terhadap Keputusan Pembelian Produk Kosmetik Wardah (Studi pada Perempuan Muslim di Kota Bogor). Iqtishoduna, 7(2), 233–261.
Julito, K. A., & Ramadani, I. (2023). Dampak dan Kontribusi Kenaikan Pajak Pertambahan Nilai Menjadi 11%. Media Akuntansi Perpajakan, 8(2), 96–103. https://doi.org/10.52447/map.v8i2.7270
Kurnaini, A. F., & Rahmawati, I. D. (2024). Analisis Dampak Kenaikan Tarif Pajak Pertambahan Nilai (PPN) Terhadap Daya Beli Masyarakat di Kabupaten. MASIP: Jurnal Manajemen Administrasi Bisnis Dan Publik Terapan, 2(3), 45–56. https://doi.org/10.59061/masip.v2i3.737
Lesmana, R., & Ayu, S. D. (2019). Pengaruh Kualitas Produk Dan Citra Merek Terhadap Keputusan Pembelian Kosmetik Wardah PT Paragon Tehnology and Innovation. Jurnal Pemasaran Kompetitif, 2(3), 59–72. https://doi.org/10.32493/jpkpk.v2i3.2830
Majid, F., Sholikhah, H. S., & Lintang, S. (2023). Dampak Kenaikan Tarif Pajak Pertambahan Nilai (PPN) Pada Masyarakat Di Indonesia. Jurnal Mahasiswa Akuntansi UNITA, 2(2), 92–97. https://doi.org/10.36563/jamanta_unita.v2i2.701
Nangoy, E. S. C., Tampi, J. R. E., & Tumbel, T. M. (2024). Pemanfaatan Aplikasi Tiktok sebagai Digital Marketing Promotion pada Curabeauty Manado. Productivity, 5(2), 859–863. https://doi.org/10.35797/ejp.v5i1.54704
Populix. (2022). Menurut Survei, Ternyata Ini Alasan Perempuan Indonesia Menyukai Brand Kecantikan Lokal. Parapuan.
Prastyatini, S. L. Y., & Puspita, A. (2023). Pengaruh Kenaikan PPN, Celebrity Endorser terhadap Minat Daya Beli Konsumen pada Produk Skin Care dengan Kualitas Produk sebagai Variabel Moderasi. Ekonomis: Journal of Economics and Business, 7(2), 1203–1208. https://doi.org/10.33087/ekonomis.v7i2.1044
Primasatya, R. D., Soegiarto, Y., & Rahayu, O. P. (2024). Pengaruh Tarif PPN Terhadap Intensi dan Daya Beli Pembelian Perempuan Di Onlines Indonesia. JAA: Jurnal Aplikasi Akuntansi, 9(1), 156–169. https://doi.org/10.29303/jaa.v9i1.446
Puspita, M. D. (2024). Daftar Barang dan Jasa yang Terkena dan Dikecualikan PPN 12 Persen. Tempo.
Putri, I. M. (2024). Kenaikan PPN 12% Dan Dampaknya Terhadap Eknomi. JIMEA: Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi, 8(2), 934–944. https://doi.org/10.31955/mea.v8i2.4077
Rahma. (2021). Karakteristik Remaja AKhir Semakin Matang Menuju Dewasa. Gramedia Blog.
Sahvitri, I. L. (2022). Peran Bisnis Jual Beli Online Dalam Peningkatan Perekonomian Keluarga Studi Pada Perumahan Pesona Permata Gading 1 Sidoarjo. GREENOMIKA, 3(2), 67–80. https://doi.org/10.55732/unu.gnk.2021.03.2.3
Shaid, N. J. (2024). PPN Naik 12 Persen Mulai 2025, Ini Barang dan Jasa yang Dikecualikan. Kompas.Com.
Sugiyono. (2016). Teknik Pengambilan sampel purposive sampling. Alfabeta.
Sunarti, Wibowo, E., & Sri Utami, S. (2019). Pengaruh Beauty Vlogger Terhadap Minat Beli Produk Kosmetik Wardah Dengan Citra Merek Sebagai Variabel Medias (Survei Pada Mahasiswi Universitas Slamet Riyadi Surakarta). Jurnal Ekonomi Dan Kewirausahaan, 19(4), 578–589.
Wulandari, N. I., Agustina, H., & Soelistya, D. (2024). Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Tax Avoidance. Greenomika, 06(1), 76–87. https://doi.org/10.55732/unu.gnk.2024.06.1.8
Yunita, N., & Fahriani, D. (2020). Analisis Efektivitas dan Kontribusi Penerimaan BPHTB Terhadap Pendapatan Asli Daerah Kabupaten Sidoarjo. Greenomika, 2(2), 130–141. https://doi.org/10.55732/unu.gnk.2020.02.2.6
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Rizky Windar Amelia
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Authors who publish with this journal agree to the following terms:
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See the Effect of Open Access).
