PENGARUH PENGHAPUSAN PPnBM ATAS ALAT-ALAT RUMAH TANGGA TERHADAP KEPUTUSAN PEMBELIAN MASYARAKAT DENGAN HARGA SEBAGAI VARIABEL INTERVENING

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