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Journal : JIMEK

Determinan Keputusan Pembelian Produk pada Tiktok Shop Aerostreet I Kadek Sudiarta; Putu Purnama Dewi
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 1 (2026): Maret: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v6i1.9686

Abstract

This study aims to analyze the determinants of purchase decisions for Aerostreet products on TikTok Shop by focusing on the roles of live streaming and influencers, as well as consumer trust as a mediating variable. The research is motivated by the phenomenon of high Aerostreet sales on TikTok Shop despite consumer complaints regarding product quality, and by previous studies that show inconsistent results regarding the influence of live streaming and influencers on purchase decisions. This research employs a quantitative approach with the TikTok Shop Aerostreet account as the object and involves 160 respondents who have made purchases from the store, selected using purposive sampling. Data were collected through a five-point Likert scale questionnaire and analyzed using SEM-PLS, including outer model testing (validity and reliability) and inner model evaluation (R-square, F-square, Q-square, and hypothesis testing). The results indicate that live streaming and influencers have a positive and significant effect on purchase decisions, and also a positive and significant effect on consumer trust. Consumer trust is likewise shown to have a positive and significant effect on purchase decisions. In addition, consumer trust positively and significantly mediates the relationship between live streaming and purchase decisions, as well as between influencers and purchase decisions on TikTok Shop Aerostreet. These findings confirm that marketing strategies through live streaming and influencers are more effective in driving purchase decisions when they are able to build strong consumer trust.
Analysis of The Fiscal Reconciliation Treatment of PT NA in The Determination of Corporate Income Tax Ida Bagus Gede Okta Wismajaya; Putu Purnama Dewi
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 1 (2026): Maret: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v6i1.9722

Abstract

The implementation of the self-assessment tax system in Indonesia is often hindered by regulatory complexity, which triggers compliance issues related to Corporate Income Tax. This phenomenon is highlighted in PT NA, a subsidized LPG distributor, which experienced significant divergence between commercial and fiscal financial statements due to subsidized and non-subsidized transactions. The main objective of this study is to analyze the causes of these differences and examine the implications of the fiscal reconciliation process on the calculation of payable Corporate Income Tax. A quantitative-qualitative case study was conducted at PT NA using the 2021 financial statements that had not been optimally reconciled. The analysis was carried out by comparing commercial Profit and Loss with tax regulations (Article 6 and 9 of the Taxation Law). The main results show the existence of Positive Fiscal Adjustments amounting to IDR 8,978,421,881 and Negative Fiscal Adjustments amounting to IDR 9,046,380,000. These adjustments changed the Taxable Income to IDR 870,136,000 and Underpaid Tax to IDR 133,314,700, indicating substantial adjustments from the initial report. It is concluded that fiscal reconciliation is highly crucial and significantly changes the amount of payable Corporate Income Tax. Inaccuracy in this process risks triggering disputes and fiscal sanctions. Practically, this study serves as an important reference for PT NA and similar entities to reconstruct accurate fiscal reports in order to ensure tax compliance.