Analisis Pengaruh Pengenaan Pajak Pertambahan Nilai (PPN) dan Pajak Penjualan Atas Barang Mewah (PPNBM) Terhadap Daya Beli Konsumen pada Real Estate di Kota Semarang

Nugroho, Be, Rachael Jayanti (1351134) (2018) Analisis Pengaruh Pengenaan Pajak Pertambahan Nilai (PPN) dan Pajak Penjualan Atas Barang Mewah (PPNBM) Terhadap Daya Beli Konsumen pada Real Estate di Kota Semarang. Undergraduate thesis, Universitas Kristen Maranatha.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengenaan PPN dan PPnBM terhadap daya beli konsumen real estate. Populasi penelitian adalah konsumen real estate di Kota Semarang dan menggunakan purpossive sampling untuk menetukan sampel penelitian. Uji statistik menggunakan metode analisis regresi linier berganda untuk mengetahui pengaruh antara PPN dan PPnBM terhadap daya beli konsumenreal estate. Hasil penelitian yang dilakukan pada konsumen real estate di Kota Semarang, menunjukan bahwa PPN dan PPnBM berpengaruh signifikan terhadap daya beli konsumen kendaraan bermotor, dan secara parsial PPN tidak berpengaruh terhadap daya beli konsumen real estate, sedangkan PPnBM berpengaruh signifikan terhadap daya beli konsumen real estate.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: PPN, PPnBM, Daya Beli Konsumen Real Estate
Subjects: H Social Sciences > HF Commerce
Divisions: Faculty of Economics > 51 Accounting Department
Depositing User: Perpustakaan Maranatha
Date Deposited: 13 Mar 2018 04:25
Last Modified: 13 Mar 2018 04:25
URI: http://repository.maranatha.edu/id/eprint/24149

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