DAMPAK KEBIJAKAN PPN PADA DAYA BELI MASYARAKAT: ANALISIS FENOMENOLOGIS PERSEPSI KONSUMEN DAN PELAKU UMKM DI MEDAN
DOI:
https://doi.org/10.70248/jismdb.v2i3.2377Keywords:
Pajak Pertambahan Nilai (PPN), Daya Beli Masyarakat, UMKM, Studi Fenomenologi, Kota MedanAbstract
Usaha Mikro, Kecil, dan Menengah (UMKM) di wilayah Medan. Dengan menerapkan metode fenomenologi, penelitian ini melakukan eksplorasi mendalam terhadap pengalaman 10 responden konsumen dan 5 pengusaha UMKM melalui teknik wawancara komprehensif. Temuan utama penelitian mengungkap tiga aspek penting: Sebanyak 80% konsumen secara langsung menghubungkan peningkatan harga bahan pokok sebesar 15-25% dengan kebijakan PPN 11%, walaupun secara makro dampak PPN terhadap inflasi tercatat hanya 0,3-0,5%. Pelaku UMKM merespons melalui berbagai strategi penyesuaian, meliputi penetapan harga selektif (kenaikan 3-15% untuk produk ber margin tinggi), optimalisasi jaringan distribusi (pengurangan biaya 12-18%), dan kerjasama strategis dengan pemasok untuk menekan harga bahan baku. Terjadi transformasi pola konsumsi masyarakat yang ditunjukkan melalui peralihan jenis produk (80%), fokus pembelian pada kebutuhan dasar (70%), serta penerapan pola konsumsi hemat melalui pembelian dalam jumlah besar dan penerapan prinsip ekonomi berkelanjutan.
References
Ardiansyah, R., Sudarma, M., Djamhuri, A., & Andayani, W. (2021). Taxpayer compliance and taxamnesty; does tax amnesty work? The International Journal of Accounting and Business
Society. https://doi.org/10.21776/ub.ijabs.2021.29.3.5
Azizah, Z. (2018). Revealing the meaning of implementing the tax amnesty program through phenomenology approaches. Jurnal Dinamika Akuntansi. https://doi.org/10.15294/JDA.V10I2.16286
Darmayasa, I. N., & Sudarma, I. (2018). The philosophy of tat twam asi: The foundation of consciousness regarding post-tax amnesty (cases in Indonesia). https://doi.org/10.32770/JBFEM.VOL1153-160
Dwirandra, A. A. N. B., & Putri, G. A. A. D. (2022). Insightfully explore the ethical decision making of tax consultants during COVID-19 pandemic. Jurnal Ilmiah Akuntansi dan Bisnis. https://doi.org/10.24843/jiab.2022.v17.i01.p11
Erasashanti, A. P. (2022). Appropriate taxes and covid-19 tax incentives do affect purchasing power of new car? International Journal of Current Science Research and Review. https://doi.org/10.47191/ijcsrr/v5-i8-11
Fakhri, M., & Mukhtar, S. (2023). The effect of increasing value added tax (VAT) and income on consumer purchasing power in smartphone purchase (case study: ITC Roxy Mas). International Journal of Multidisciplinary Research and Literature. https://doi.org/10.53067/ijomral.v2i5.150
Lestari, I. G. A. B., & Latrini, M. Y. (2020). Pengaruh PPN, PKB tarif progresif, dan pendapatan WP pada daya beli konsumen kendaraan bermotor. European Journal of Anaesthesiology. https://doi.org/10.24843/eja.2020.v30.i08.p18
Megawanti, M., Alimuddin, & Nirwana. (2023). Behavior of political elite taxpayers and political connections to tax obligations during the covid-9 pandemic. Jurnal Economic Resource. https://doi.org/10.57178/jer.v6i1.589
Patel, J. B. (1990). Purchasing power parity as a long-run relation. Journal of Applied Econometrics. https://doi.org/10.1002/JAE.3950050405
Pedroni, P. (2001). Purchasing power parity tests in cointegrated panels. Review of Economics and Statistics. https://doi.org/10.1162/003465301753237803
Prabawati, I. A. A., & Supadmi, N. L. (2023). Pengenaan pajak pertambahan nilai, pajak kendaraan bermotor, dan daya beli konsumen. E-Jurnal Akuntansi. https://doi.org/10.24843/eja.2023.v33.i11.p20
Rogoff, K. (1996). The purchasing power parity puzzle. Journal of Economic Literature.
Saputra, R., & Nisa, F. (2024). The influence of value added tax (PPN), luxury sales tax (PPnBM), and progressive motor vehicle tax (PKB) on the purchasing power of electric vehicles in Bandung City Indonesia. International Journal of Management and Business Economics. https://doi.org/10.58540/ijmebe.v2i3.591
Taylor, A. M., & Taylor, M. P. (2004). The purchasing power parity debate. Journal of Economic Perspectives. https://doi.org/10.1257/0895330042632744
van Manen, M. (2017). But is it phenomenology? Qualitative Health Research. https://doi.org/10.1177/1049732317699570
Wang, Y., Yao, T., & Qiu, Q. (2023). From experience to expectation: The reverse effect of power on purchasing impulsiveness. Frontiers in Psychology. https://doi.org/10.3389/fpsyg.2023.1094536
Weny, S. Y. (2018). Analisis kebijakan pengampunan pajak (studi wajib pajak badan dan orang pribadi kota Surabaya). Behavioral Accounting Journal. https://doi.org/10.33005/baj.v1i2.27
