Pengaruh Pajak Pertambahan Nilai (PPN) Sebelum dan Sesudah 11%, Literasi Keuangan, dan Penggunaan E-Wallet Terhadap Perilaku Konsumtif Mahasiswa

This study aims to analyze the effect of Value Added Tax (VAT) before and after the 11% rate, financial literacy, and e-wallet usage on the consumptive behavior of students at public universities in Bandar Lampung City. The research employed a quantitative approach using primary data collected through questionnaires distributed to 100 respondents selected using purposive sampling. Data analysis was conducted using multiple linear regression with SPSS software. The results show that the VAT variable before and after the 11% rate does not have a significant effect on students’ consumptive behavior, with a significance value of 0.665 (> 0.05). Financial literacy also does not have a significant effect on students’ consumptive behavior, as indicated by a significance value of 0.342 (> 0.05). In contrast, e-wallet usage has a positive and significant effect on students’ consumptive behavior, with a significance value of 0.000 (< 0.05), making it the most dominant variable influencing students’ consumptive behavior. Simultaneously, the three independent variables have a significant effect on consumptive behavior, with an F-value of 8.966 > F-table 2.70 and a significance value of 0.000. This study concludes that the intensity of e-wallet usage encourages an increase in students’ consumptive behavior, while changes in the VAT rate and the level of financial literacy do not have a significant effect. The findings are expected to serve as a consideration for students, educational institutions, and the government in formulating policies related to financial management and consumption behavior among the younger generation.