ANALYSIS OF THE EFFECT OF CHANGES IN VALUE-ADDED TAX RATES, FINANCIAL LITERACY, AND TAX LITERACY ON CONSUMER BEHAVIOR IN MALANG CITY

Abstract

This study aims to examine the effect of changes in VAT rates, financial literacy, and tax literacy on consumer behavior in Malang City. This study uses primary data collected through distributing questionnaires to people in Malang City, with a sample size of 170 respondents. The sample selection was carried out using purposive sampling method. Data were analyzed using multiple linear regression analysis, assisted by IBM SPSS Statistics software. The results of this study indicate that changes in VAT rates and financial literacy have a positive and significant effect on consumer behavior. However, tax literacy has no significant effect on consumer behavior.