<![CDATA[This study aims to examine the effect of digital tax literacy, service fees, and discount vouchers on purchasing decisions among Shopee e-commerce users in Semarang City. The rapid growth of digital transaction activities has encouraged consumers to develop a deeper understanding of tax obligations, additional transaction costs, and promotional strategies that potentially influence their purchasing behavior. Therefore, this study employs a quantitative approach using a survey method. Research data were collected through the distribution of questionnaires to active Shopee users in Semarang City. The sampling technique used is purposive sampling, with respondents selected based on specific criteria, namely individuals who have prior experience conducting online transactions through Shopee. Subsequently, data analysis was carried out using multiple linear regression to examine the effect of digital tax literacy, service fees, and discount vouchers on purchasing decisions, both partially and simultaneously. The results show that all independent variables have a significant effect on purchasing decisions. Partially, discount vouchers constitute the most dominant variable, followed by service fees and digital tax literacy. Meanwhile, simultaneously, the three variables provide a positive contribution to consumer purchasing decisions. Thus, the findings of this study indicate that well-targeted promotional strategies, transparent disclosure of service fee information, and an adequate level of digital tax understanding are important factors in shaping consumer behavior and enhancing purchasing decisions in the e-commerce sector.]]>
