Analisis Pengenaan Pajak Pertambahan Nilai (PPN) dalam Perdagangan melalui Media Elektronik (PMSE) terhadap Minat Beli Layanan Streaming Musik pada Aplikasi Spotify (Studi Kasus pada Pengguna Layanan Streaming Musik di Spotify 2020-2024)

Abstract

In the era of digital transformation, tax policy plays an important role in responding to changes in economic dynamics. One of the problems that arises is the application of value added tax (VAT) on trade through electronic media, especially related to music streaming services such as Spotify. The change raises questions about how VAT will impact consumer buying interest in music streaming services, particularly on platforms like Spotify, which has been a key driver of digital transformation in the music industry. Departing from this background, the author then wants to discuss it in the final project entitled "Analysis of VAT imposition through PMSE affects consumer buying interest in Spotify music streaming service in Medan City" This study aims to analyze the effect of the Imposition of Value Added Tax on Trading Through Electronic Systems Affecting Consumer Buying Interest and Spotify Service Characteristics on Spotify Music Streaming Service Buying Interest in Medan City. This study uses associative quantitative analysis methods used to determine the relationship of a variable. The results showed that there was no effect of the imposition of 11% PMSE VAT (X1) on the Buying Interest of Spotify Music Streaming Service (Y) while the Characteristics of Spotify Service (X2) had an influence on the Buying Interest of Spotify Service (Y) and also the Imposition of PMSE VAT (X1), the Characteristics of Spotify Service (X2) and the Buying Interest of Spotify Music Streaming Service (Y) simultaneously affected the buying interest of Spotify music streaming services. The imposition of VAT PMSE and the characteristics of the Spotify service only explain 14% of the factors of interest in buying music streaming services. This influence is both positive and negative so that Spotify's financial performance shows revenue growth, increased efficiency, and net profit.