Dampak Sosial-Ekonomi Pajak Pertambahan Nilai terhadap Masyarakat Berpenghasilan Rendah: Studi Kualitatif Berbasis Observasi Partisipatif di Kota Medan
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This participatory observation-based qualitative study analyzes the socio-economic impact of the 11% Value Added Tax (VAT) on low-income communities in Medan City. Through intensive engagement with 25 low-income households and informal sector MSME actors in Amplas and Medan Marelan sub-districts, the research reveals three critical findings: First, economic adaptation strategies involving basic goods substitution (premium→medium rice, meat→eggs) and collective purchasing mechanisms (food-saving cooperatives, bulk-buying pools), triggering nutrition trade-offs and social dependency. Second, social impacts include decomposition of traditions (postponed circumcision ceremonies, discontinued communal feasts) and escalated domestic conflicts due to budgetary pressure. Third, the vital role of non-governmental actors (MSME cooperatives, religious organizations) as buffers through subsidized food markets and nutritional aid. The study confirms the regressive nature of VAT in exacerbating vulnerabilities via rationalized basic consumption and increased informal debt, recommending policy interventions based on multi-rate VAT schemes and MSME supply-chain mentoring.
Keywords: Value Added Tax; Low-Income Communities; Economic Vulnerability; Consumption Adaptation; Inclusive Fiscal Policy
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