Exploration of the 12% VAT Increase from the Perspective of Citizen of The Net: A Netnography Study

ABSTRACTThis study aims to identify and analyze netizens' perception of tax policies, especially the increase in VAT rates to 12% in Indonesia. This study uses a qualitative approach with the netnography method, which is considered relevant in capturing responses and opinions of the digital community who are active on social media. Data was collected through observation, interview, and documentation techniques on various digital platforms such as TikTok, Twitter, Instagram, and Facebook, utilizing popular hashtags such as #TolakPPN12Persen. Data analysis was carried out systematically using the NVivo 15 software-assisted qualitative analysis approach. The results of the study show that netizens' perception of the 12% VAT increase policy consists of pros and cons. Pro-group groups think that this policy can strengthen state revenues without burdening low-income people. On the contrary, the opposing group considers that the policy has the potential to increase economic pressure on the community, especially in the context of post-pandemic recovery and the increase in the price of basic necessities. In this study, researchers found that the majority of netizens' opinions spread on social media tend to be counter, this encourages policy changes, in the form of canceling the implementation of 12% VAT. Theoretically, this study expands the understanding of the construction of public opinion in the digital space to state fiscal policy. In practical terms, these findings provide strategic input for the government in designing a more inclusive, transparent, and adaptive approach to communication and tax policies that are more inclusive, transparent, and adaptive to the needs and aspirations of today's digital society.