Pengaruh Kenaikan Tarif PPN 12%, Literasi Keuangan, dan Tingkat Pendapatan terhadap Perilaku Konsumsi Mahasiswa
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Hanifah Nur 'Abidah
*
Politeknik Negeri Madiun, Madiun,
Indonesia
- Melisa Dwi Oktaviani Politeknik Negeri Madiun, Madiun, Indonesia
- Permatasari Cahyaningdyah Politeknik Negeri Madiun, Madiun, Indonesia
Abstract
The increase in the VAT rate to 12% may influence the consumption behavior of students with limited income. This study analyzes the effect of the 12% VAT increase, financial literacy, and income level on students' consumption behavior in Madiun. This quantitative survey study defines its population as all students in the Madiun area. The sample of 171 active students was selected through convenience sampling. Primary data were collected using a Likert-scale questionnaire distributed in person and online, then analyzed with multiple linear regression. The 12% VAT increase has no significant partial effect. Financial literacy has a significant negative effect, while income level has a significant positive effect. Together, the three variables are significant and explain 13.4% of the variation in consumption behavior. These findings highlight the importance of strengthening students' financial literacy.
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