PENGARUH KEBIJAKAN KENAIKAN PPN ATAS ROKOK TERHADAP DAYA BELI KONSUMEN STUDI PADA KOTA SURABAYA DAN SIDOARJO

Abstract

The number of smokers in Indonesia is increasing from year to year. Indonesia is the third country with the largest number of smokers in the world after China and India. One of the government's efforts in reducing the number of cigarette consumption in Indonesia is by taxing the cigarettes consumption. Taxes imposed on cigarettes are Value Added Tax or VAT. The increase in VAT rates on cigarettes by 9.1% will make the price of cigarettes to rise. This new tariff increase will affect the purchasing power of consumers. This study aims to analyze the effect of VAT rate increase policy on cigarettes to consumer purchasing power. The object of this research is cigarette’s consumer in Surabaya and Sidoarjo. The number of samples is 349 respondents. The method used in the selection of samples is purposive sampling with the criteria of cigarette consumers who consume the tobacco products produced in the country in the form of cigarettes and cigars. Effect of independent variable to dependent variable is analyzed by using simple linear regression. The result of this research is there is influence of policy of VAT increment on cigarette to consumer buying power of study at Surabaya and Sidoarjo city.