Analisis Pandangan Konsumen Terhadap Pengenaan Pajak Pertambahan Nilai (PPN) pada Layanan Pengantaran Makanan Go-Food (Studi pada Ikatan Mahasiswa Program Studi Administrasi Perpajakan Fakultas Vokasi Universitas Sumatera Utara)

Abstract

In the context of microeconomics, the imposition of VAT can have a significant impact on consumer behavior, especially in the food delivery service industry such as Go-Food. Go-Food, as one of the leading food delivery service providers in Indonesia, has become an integral part of the urban lifestyle in the country. However, imposing VAT on services such as Go-Food may have mixed implications on consumers' purchasing power and overall market dynamics. This study aims to analyze consumer views on the imposition of VAT on food delivery services by Go-Food on students of the Student Association of the Tax Administration Study Program, Faculty of Vocational, Universitas Sumatera Utara. This research uses qualitative research methods driven by secondary and primary data, which then the data obtained is analyzed using data reduction and conclusion drawing. The results showed that most informants felt that the imposition of VAT on food delivery services by Go-Food affected their preference for buying food through the application. Informants consider that the existence of VAT increases the selling price of food in the Go-Food application so the majority of informants prefer to buy food directly at the restaurant they want to go to.