Analysis of the Impact of VAT Rate Increases and Tax Literacy on the Purchasing Power of Communities Around the Karawang Industrial Area

Zahra Ayu Karimah; Endang Mahpudin; Heikal Muhammad Zakaria

doi:10.63922/ijebir.v5i05.4721

Zahra Ayu Karimah Universitas Singaperbangsa Karawang
Endang Mahpudin Universitas Singaperbangsa Karawang
Heikal Muhammad Zakaria Universitas Singaperbangsa Karawang

DOI: https://doi.org/10.63922/ijebir.v5i05.4721

Keywords: value added tax, purchasing power, tax literacy, fiscal policy

Abstract

The increase in Value Added Tax (VAT) rates is a fiscal policy that has the potential to affect people's purchasing power through changes in the prices of goods and services. The purpose of this study is to evaluate the impact of the increase in Value Added Tax (VAT) rates on people's purchasing power by considering the role of tax literacy as a mediating variable. The study used a quantitative approach with a purposive sampling technique on 98 respondents around the Karawang industrial area. Data analysis was conducted using SPSS version 26. Based on the analysis results, partially, the increase in VAT rates and tax literacy did not show a significant effect on people's purchasing power. However, when tested together, both variables were proven to have a significant effect on people's purchasing power.

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