The Effect of Value-Added Tax Rate Perception on Consumptive Behavior with Income as a Moderating Variable at the Cultural Preservation Center of Region XVII North Sulawesi-Gorontalo in Manado

Fransisko Grathio Rumagit; Treesje Runtu; Priscillia Weku

doi:10.55927/fjmr.v5i3.39

Authors

Fransisko Grathio Rumagit Universitas Sam Ratulangi
Treesje Runtu Universitas Sam Ratulangi
Priscillia Weku Universitas Sam Ratulangi

DOI:

https://doi.org/10.55927/fjmr.v5i3.39

Keywords:

Value Added Tax Rate Perception, Consumptive Behavior, Income, Moderated Regression Analysis

Abstract

This study aims to analyze the influence of the perception of value-added tax (VAT) rates on consumptive behavior with income as a moderating variable among employees of the Cultural Preservation Center of Region XVII North Sulawesi-Gorontalo in Manado. The study used a quantitative approach with simple linear regression analysis and Moderated Regression Analysis (MRA). Data were collected through an online questionnaire distributed to 68 respondents. The results showed that VAT rate perception had a negative and significant effect on consumptive behavior (β = -0.108; p < 0.05), indicating that the higher the perception that VAT increases the price of goods and services, the lower the respondents' consumption tendency. Meanwhile, income did not moderate the relationship between VAT rate perception and consumptive behavior (interaction coefficient = 0.029; p = 0.502 > 0.05), indicating that the influence of VAT perception on consumptive behavior is consistent across all income levels. This condition is attributed to the homogeneity of respondents' income characteristics (95.5% earning < IDR 10 million), the structural nature of civil servant employees with a standardized payroll system, and the universality of psychological responses to the tax burden. This study confirms that among government employees with homogeneous characteristics, perception of tax policy is more dominant in influencing consumption behavior than income factors.

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