LITERASI KEUANGAN DAN PAJAK PERTAMBAHAN NILAI (PPN) PADA GENERASI Z
DOI:
https://doi.org/10.31092/jpi.v3i1.635Keywords:
Pajak, Akuntansi, Literasi Keuangan, Manajemen Keuangan, Perilaku KonsumtifAbstract
Tujuan dari penelitian ini adalah mengetahui pengaruh literasi
keuangan terhadap potensi penerimaan Pajak Pertambahan Nilai
(PPN) pada generasi Z. Dengan literasi keuangan yang baik, apakah
penerimaan PPN atas konsumsi dari generasi Z meningkat atau justru
kemungkinan akan turun. Penelitian ini menggunakan metode kausal
komparatif melalui pendekatan kuantitatif. Subjek penelitian ini
adalah generasi Z yang diwakili oleh mahasiswa Program Studi DIII
Akuntansi Jurusan Akuntansi Politeknik Keuangan Negara STAN.
Sampel penelitian ini dilakukan melalui metode purposive sampling
dengan jumlah responden sebanyak 90 orang. Data dikumpulkan
melalui survei dengan menggunakan kuesioner. Metode analisis
dilakukan menggunakan analisis deskriptif dan analisis regresi. Hasil
penelitian menunjukkan beberapa hal sebagai berikut, (1) tingkat rata-rata literasi keuangan mahasiswa adalah 62% (2) literasi keuangan
secara signifikan berpengaruh negatif terhadap perilaku konsumtif
yang menunjukkan bahwa semakin tinggi tingkat literasi keuangan
generasi Z maka mereka akan cenderung mengurangi konsumsinya
sehingga potensi penerimaan PPN akan menurun.
References
Abercrombie, N., Hill, S., & Turner, B. S. (1944). Dictionary of Sociology. The American Catholic Sociological Review, Vol. 5, p. 484. https://doi.org/10.2307/3706476
Abercrombie, N., Hill, S., & Turner, B. S. (2006). Dictionary of Sociology. The American Catholic Sociological Review. https://doi.org/10.2307/3706476
Assauri, S. (2011). Manajemen Pemasaran: Dasar, Konsep, dan Strategi. Jakarta: Raja Grafindo Persada.
Ajzen, I. (2012). The Theory of Planned Behavior. Handbook of Theories of Social Psychology: Volume 1, (July), 438–459. https://doi.org/10.4135/9781446249215.n22
Baeha, Steven Angelo Florensius. (2013). Iklan Televisi dan Perilaku Konsumtif (Studi Deskriptif Tentang Iklan Televisi Dalam Mendorong Perilaku Konsumtif Siswa SMU St. Thomas – 1 Medan) [skripsi]. Medan: Universitas Sumatra Utara.
Carpena, F., Cole, S., Shapiro, J., & Zia, B. (2011). The ABCs of Financial Literacy – Experimental Evidence on Attitudes, Behavior and Cognitive Biases [conference].
Chen, H., & Volpe, R. (1998). An Analysis of Personal Financial Literacy Among College Students. Zhongguo Jiguang/Chinese Journal of Lasers, 7(2), 107–128. https://doi.org/10.3788/CJL201643.0811001
Cude, B. J., Lawrence, F. C., Lyons, A. C., Metzger, K., LeJune, E., Marks, L., & Machtmes, K. (2006). Eastern Family Economics and Resource Management Association College Students and Financial Literacy: What They Know and What We Ne
ed to Learn. Proceedings of the Eastern Family Economics and Resource Management Association, 102(9), 106–109.
Curtin, R. T. (1982). Indicators of Consumer Behavior: The University of Michigan Surveys of Consumers. Public Opinion Quarterly, 46(3), 340. https://doi.org/10.1086/268731
Dikria, O., & Mintarti, S. U. (2016). Pengaruh Literasi Keuangan Dan Pengendalian Diri Terhadap Perilaku Konsumtif Mahasiswa Jurusan Ekonomi Pembangunan Fakultas Ekonomi Universitas Negeri Malang Angkatan 2013. Jurnal Pendidikan Ekonomi, 9(2), 143–155.
Hamnett, C., & Mullings, B. (1992). A New Consumption Cleavage? The Case of Residential Care for the Elderly. Environment and Planning A, 24(6), 807–820. https://doi.org/10.1068/a240807
Hastuti, S., & Padmawati, M. Y. (2019). Literasi Ekonomi dan Gaya Hidup Mahasiswa. Seminar Nasional Pendidikan Pengembangan Kualitas Pembelajaran Era Generasi Milenial 2019, 86–91.
Herawati, N. T. (2015). Kontribusi Pembelajaran di Perguruan Tinggi dan Literasi Keuangan terhadap Perilaku Keuangan Mahasiswa. Jural Pendidikan Dan Pengajaran, 1–3(48), 60–70. https://doi.org/10.23887/jppundiksha.v48i1-3.6919
Huston, S. J. (2010). Measuring Financial Literacy. Journal of Consumer Affairs, 44(2), 296–316. https://doi.org/10.1111/j.1745-6606.2010.01170.x
Lusardi, A., & Mitchell, O. S. (2014). The Economic Importance of Financial Literacy: Theory and Evidence. Journal of Economic Literature, 52(1), 5–44. https://doi.org/10.1257/jel.52.1.5
Lusardi, A., Mitchell, O. S., & Curto, V. (2010). Financial Literacy among the Young: Evidence and Implications. National Bureau of Economic Research, 358–380. Retrieved from https://www.nber.org/papers/w15352.pdf
Margaretha, F., & Pambudhi, R. A. (2015). Tingkat Literasi Keuangan Pada Mahasiswa S-1 Fakultas Ekonomi. JMK, 17(1), 76–85. https://doi.org/10.9744/jmk.17.1.76
Mendari, A. S. (STIE M. P., & Kewal, S. S. (2013). Tingkat Literasi Keuangan Di Kalangan Mahasiswa STIE MUSI. Jurnal Economia, 9(2), 130–140. https://doi.org/10.21831/economia.v9i2.1804
Organisation for Economic Co-operation and Development (2018). OECD/INFE Toolkit for Measuring Financial Literacy and Financial Inclusion.
Otoritas Jasa Keuangan (2017). Survei Nasional Literasi dan Inklusi Keuangan 2016. Jakarta.
Otoritas Jasa Keuangan (2017). Strategi Nasional Literasi Keuangan Indonesia (Revisit 2017). Jakarta.
Ramadhani, R. H. (2019). Pengaruh Literasi Keuangan , Electronic Money , Gaya Hidup , dan Kontrol Diri Terhadap Perilaku Konsumtif Mahasiswa (p. 114). p. 114.
Ramya, N., & Ali, S. M. (2016). Factors Affecting Consumer Buying Behaviour. International Journal of Advanced Research, 2(10), 76–80. https://doi.org/10.21474/ijar01/8362
Rasyid, R. (2012). Analisis Tingkat Literasi Keuangan Mahasiswa Program Studi Manajemen Fakultas Ekonomi Universitas Negeri Padang. Jurnal Kajian Manajemen Bisnis, 1(September), 91–106.
Remund, D. L. (2010). Financial literacy explicated: The case for a clear definition in an increasingly complex economy. The Journal of Consumer Affairs, 44(2), 276–295.
Rizkallah, E. G., & Truong, A. (2010). Consumptive Behavior, Promotional Preferences, And Shopping Patterns Of Hispanic Americans: An Empirical Perspective. Journal of Business and Economics Research, 8(4), 111–122.
Sari, D. A. (2015). Financial Literacy dan Perilaku Keuangan Mahasiswa. Buletin Bisnis & Manajemen, 01(02), 171–189.
Sheth, J. N., Newman, B. I., & Gross, B. L. (1991). Why We Buy What We Buy: A Theory of Consumption Values. Journal of Business Research, 22(2), 159–170.
Shih, T. Y., & Ke, S. C. (2014). Determinates of financial behavior: Insights into consumer money attitudes and financial literacy. Service Business, 8(2), 217–238. https://doi.org/10.1007/s11628-013-0194-x
Steven Angelo Florensius Baeha. Iklan Televisi Dan Perilaku Konsumtif. , (2014).
Udayanthi, N. O., Herawati, N. T., & Julianto, P. (2019). Pengaruh Literasi Keuangan ,Kualitan Pembelajaraan Terhadap Perilaku Konsumtif. Jurusan Akuntansi Program S1, 10(1).
Undang-Undang Republik Indonesia Nomor 42 Tahun 2009 Tentang Pajak Pertambahan Nilai Barang Dan Jasa Dan Pajak Penjualan Atas Barang Mewah.
Volpe, R., Chen, H., & Pavlicko, J. (1996). Personal investment literacy among college students: A survey. Financial Practice and Education, 6(2), 86–94.
Weningsih, R. T. (2018). The Effect of Financial Literacy on Consumptive Behavior with Self-control as Intervening Variable [skripsi]. Yogyakarta: Universitas Negeri Yogyakarta.
Xiao, J. J., Ahn, S. Y., Serido, J., & Shim, S. (2014). Earlier Financial Literacy and Later Financial Behaviour of College Students. International Journal of Consumer Studies, 38(6), 593–601. https://doi.org/10.1111/ijcs.12122
Xue, P., Wang, Z., Zhang, R., Wang, Y., & Liu, S. (2016). Highly efficient measurement technology based on hyper-spectropolarimetric imaging. Zhongguo Jiguang/Chinese Journal of Lasers, 43(8), 107–128. https://doi.org/10.3788/CJL201643.0811001
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2020 JURNAL PAJAK INDONESIA (Indonesian Tax Journal)
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
