PENGARUH PAJAK PERTAMBAHAN NILAI TERHADAP PEMBELIAN PRODUK FAST MOVING CONSUMER GOODS DENGAN PERILAKU KONSUMEN SEBAGAI VARIABEL INTERVENING (STUDI KASUS PADA KONSUMEN DI GERAI ALFAMART KELURAHAN SERBELAWAN)

Abstract

With consumer behavior as an intervening variable, this research examines how Value Added Tax (VAT) affects consumer purchases of Fast Moving Consumer Goods (FMCG). VAT changes are thought to have an impact on buying behavior by increasing the cost of goods. The study, which used a quantitative associative design, included 172 participants that were chosen using Slovin's formula and targeted sampling. Questionnaires were used to collect primary data from Alfamart customers in Serbelawan, which were then analyzed using descriptive statistics, classical assumption tests, multiple regression, and path analysis. The data indicates that VAT has a substantial and negative impact on FMCG purchases but a favorable impact on consumer behavior. Additionally, consumer behavior has a big detrimental influence on buying choices. Concurrent testing reveals that FMCG buying behavior is influenced by both VAT and consumer behavior. According to path analysis, VAT and purchasing choices are mediated by consumer behavior. The fact that the adjusted R² value is 0.732 suggests that VAT and consumer behavior account for 73.2% of all purchasing choices. These results help policymakers and businesses comprehend how consumers react to pricing strategies and tax policies.