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All Journal Indonesian Journal of Accounting and Governance JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN
Viona Margaretha
Universitas Agung Podomoro
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Mathematics

Published : 2 Documents Claim Missing Document
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ANALISIS PERAN REGULATOR DAN ASPEK BIAYA DALAM PENCEGAHAN PRAKTIK PREDATORY PRICING DI E-COMMERCE INDONESIA Dheny Biantara; Viona Margaretha; Iwan Lesmana
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 6, No 1 (2022): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v6i1.270

Abstract

This study analyzes the role of regulators and the cost aspects that can prevent predatory pricing in an E-Commerce. Cross-border sellers who are successful in offering lower prices pose a threat to local MSMEs. The government as the regulator decided to prohibit the import of 13 product categories in the E-Commerce marketplace to anticipate unhealthy business practices. This phenomenon is also known as predatory pricing. Predatory pricing is setting very low prices to beat competitors. The phenomenon that occurs from data taken from E-Commerce Shopee which focuses on competition between sellers where there are 13 products with "overseas" location filters are no longer found. The parameters used in this study are product similarity, selling price, and other information that can be used to support research analysis. The results of this study indicate that all categories experience marketing practices, although most categories are suspected of experiencing predatory pricing.
Pengaruh tax equity terhadap tax compliance melalui trust in government Viona Margaretha; Friska Olivia Chandra; Meco Sitardja
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 3 (2020): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1375.254 KB) | DOI: 10.35912/jakman.v1i3.19

Abstract

Purpose: This research aims to examine the effect of tax equity on tax compliance through trust in government. Research methodology: 102 respondents of Podomoro University students and Central Park Mall Visitors with purposive sampling and SEM-PLS method.. Results: This result indicate that tax equity have a positive effect on trust in government and tax compliance. Last, trust in government have a positive effect on tax compliance. Limitations: This research was only assessed based on personal taxpayer’ perspectives. Contribution: This research shows level of taxpayer’ trust become main indicator for tax compliance. Keywords: Tax awareness, Tax identity, Exchange fairness, Trust in government, Tax compliance
Co-Authors Dheny Biantara Friska Olivia Chandra Iwan Lesmana Sitardja, Meco