| dc.description.abstract | Needs lead to consumption behavior. Any consumption behavior will be
taxed. The Government imposed several types of taxes, one of which is PPnBM.
Sales Tax on Luxury Goods (PPnBM) is a tax imposed on goods classified as
luxurious. In 2013 the Minister of Finance shall issue a Regulation of the Minister of
Finance No. 121/PMK.011/2013 on the types of taxable goods classified as luxury
besides motor vehicles subject to PPnBM. The background of the regulation of the
minister of finance is due to the status of luxury goods that changed its status into
luxury goods due to high levels of consumption of public’s consumption.
The purpose of this research is (1) To analyze the influence of elimination
of PPnBM on price, (2) to analyze the influence of price to purchase decision, (3) to
analyze the influence of elimination of PPnBM on household appliance to purchase
decision through price as intervening variable. This type of research is a quantitative
research where data obtained from the questionnaire’s answers. Data collection
techniques used in this study is literature study and questionnaire distribution.
Population in this research is all consumer appliance of household. The sample in this
research is household appliance consumer who made a purchase starting from 2016
until May 2018 in Surabaya. The results obtained in this study is the elimination of
PPnBM does not affect the price, the price affect the purchase decision and there is an
effect between the elimination of PPnBM and purchase decisions through price as
intervening variable | en_US |
