Dampak Perubahan Pajak Pertambahan Nilai Pada Indeks Kepercayaan Konsumen
Keywords:
Belanja konsumen, Indeks kepercayaan konsumen, Indeks Harga konsumen, Pajak Pertambahan NilaiAbstract
Tujuan penelitian ini adalah untuk mengetahui apakah perubahan pajak pertambahan nilai memberikan dampak berantai pada perubahan kepercayaan konsumen untuk jangka panjang. Dalam penelitian ini digunakan metode analisis jalur dengan model skema stimulus, orientasi, dan respons. Hasil penelitian menunjukan bahwa perubahan pajak pertambahan nilai memberikan dampak pada perubahan indeks kepercayaan konsumen melalui empat jalur alternatif, yang pertama adalah jalur pajak pertambahan nilai, indeks harga konsumen, dan indeks kepercayaan konsumen. Kedua, jalur pajak pertambahan nilai, indeks harga konsumen, indeks produksi industri, Pengangguran, dan indeks kepercayaan konsumen. ketiga, adalah jalur pajak pertambahan nilai, indeks harga konsumen, belanja konsumen dan indeks kepercayaan konsumen. dan yang terakhir adalah jalur pajak pertambahan nilai, indeks produksi industri, pengangguran, dan indeks kepercayaan konsumen. Temuan dari penelitian ini adalah jalur pajak pertambahan nilai, indeks harga konsumen, indeks produksi industri, pengangguran dan indeks kepercayaan konsumen merupakan jalu kritis atau memberikan efek domino terpanjang, tetapi berdasar nilai koefisien deteminasi terbesar, ada pada jalur pajak pertambahan nilai, indeks harga konsumen, belanja konsumen dan indeks kepercayaan konsumen sebesar 31 persen. Implikasi dari adanya kenaikan pajak pertambahan nilai memberikan dampak pada pola belanja kaonsumen dan indeks kepercayaan konsumen.
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