The Impact of the New Tax Rates Policy on the Indonesian Tax Treaty with South Korea and VAT Rates and Changes in Import Duty Thresholds on Decisions to Purchase K-Pop Merchandise by University Students in Padang

Mardiyah, Fitriatul (2024) The Impact of the New Tax Rates Policy on the Indonesian Tax Treaty with South Korea and VAT Rates and Changes in Import Duty Thresholds on Decisions to Purchase K-Pop Merchandise by University Students in Padang. S1 thesis, Universitas Andalas.

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Abstract

This study aims to examine whether changes in tax regulations such as changes in VAT rates and tax treaties, as well as changes in the import duty threshold, affect the purchasing decisions of K-pop merchandise by K-pop fans. The sampling technique employed in this research is non-probability sampling using the purposive sampling method. The research sample consists of 105 respondents. This research utilizes the multiple linear regression data analysis method, and the research data is processed using Microsoft Excel and SPSS 25 software. The results of the study indicate that changes in VAT rates and tax treaties do not significantly affect purchasing decisions, while changes in the import duty threshold have a positive effect on purchasing decisions for K-pop merchandise.

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