Claim Missing Document
Check
Articles

Found 2 Documents
Search

PENGARUH BAURAN PEMASARAN JASA TERHADAP KEPUTUSAN KONSUMEN DALAM MENCUCI MOBIL PADA HIKAM CAR’S WASH PROCOT KABUPATEN TEGAL Rizqi, M.; Sulistyani, Tri; Suryawan, Iwan
PERMANA Vol 8, No 2 (2017): Pebruari
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (769.826 KB)

Abstract

The purpose of this study is 1). To find out the effect of the product on consumer decisions, 2). To find out the effect of prices on consumer decisions, 3). To find out the influence of place on Consumer Decisions, 4). To find out the effect of promotion on consumer decisions, 5). To determine the effect of the process on consumer decisions 6). To find out the influence of people on consumer decisions 7). To determine the effect of physical evidence on consumer decisions. The method used in this study is the survey research method. Data collection techniques used in this study are library study methods and questionnaires. While the data analysis techniques used are rank spearman correlation analysis and significance test of the correlation coefficient. There is a strong, positive and significant effect of the product on consumer decisions. There is a fairly strong, positive and significant influence on prices on consumer decisions. There is a fairly strong, positive and significant influence on the decisions of consumers. There is a fairly strong, positive and significant effect of promotion on consumer decisions. There is a fairly strong, positive and significant effect of the process on consumer decisions. There is a strong enough, positive and significant influence on the decisions of consumers. There is a strong, positive and significant influence on physical evidence of consumer decisions.  Keywords:  Products, Prices, Places, Promotions, Processes, People, Consumer Decisions.
Tax Regulation Challenges in the Digital Economy Era: Legal Analysis and Implications in Indonesia Rizqiyanto, Naufal; Rizqi, M.; Afsa, Fahmil Alfian Rizkia; Berrahlia, Badreddine
TRUNOJOYO LAW REVIEW Vol 7, No 1 (2025): February
Publisher : Faculty of Law Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/tlr.v7i1.28540

Abstract

The rapid growth of the digital economy has transformed global business landscapes, creating significant challenges for tax regulation in Indonesia. This study aims to identify the obstacles in regulating the digital economy, analyze the impact of legal uncertainty on taxpayer compliance, and evaluate how technological infrastructure limitations hinder effective tax enforcement. Applying normative legal methods and an exploratory approach, this research employs statute and case-based approaches, with data collected from primary legislation and secondary literature sources. The findings indicate that legal uncertainties regarding MSME identification in digital transactions, digital economy subjects, permanent establishment (PE) status, and tax collection mechanisms significantly reduce taxpayer compliance. Additionally, the limited technological infrastructure is the major obstacle to enforcing tax regulations effectively. This research contributes to emphasize the need of the clear legal frameworks and robust technological systems to address those challenges. In conclusion, to resolve the issues requires regulatory reforms to provide unambiguous guidelines for digital transactions, increased investments in technological infrastructure, and the development of comprehensive frameworks to enhance compliance and enforcement. The study recommends a strategic focus on harmonizing legal standards and technological advancements to support a sustainable tax ecosystem in the digital economy.