ANALISIS PERAN PERSEPSI HARGA SEBAGAI MEDIATOR PENGARUH PAJAK PERTAMBAHAN NILAI (PPN) DAN PENGGUNAAN E-WALLET TERHADAP KEPUTUSAN PEMBELIAN

Abstract

This study analyzes the influence of Value Added Tax (VAT) and e-wallet usage on purchasing decisions, with price perception as a mediating variable. Using a quantitative approach and Path Analysis techniques on consumer survey data processed with SPSS, this study examines direct and indirect relationships through t-tests, F-tests, coefficients of determination (R²), and Sobel tests. Empirical results indicate that VAT has a negative and significant effect on purchasing decisions, while e-wallet usage significantly increases purchase decisions. Interestingly, VAT does not affect price perception, while e-wallet usage significantly creates more positive price perceptions. Price perception itself is proven to increase purchase decisions. In terms of mediation mechanisms, price perception fails to mediate the effect of VAT on purchasing decisions, but successfully mediates the effect of e-wallet usage. These findings indicate that, in the context of consumer behavior, digital payment system innovations are more effective in shaping value perceptions and driving purchase decisions than the fiscal components inherent in the price structure.