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All Journal JURNAL ILMIAH GLOBAL EDUCATION
Merlin Fitri Qhairunisa
Universitas Bangka Belitung
Education Languange, Linguistic, Communication & Media Mathematics Other

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PENGARUH PERUBAHAN TARIF PAJAK IMPOR ATAS PEMBERLAKUAN PMK.199/PMK.010/2019, PENETAPAN HARMONIZED SYSTEM, DAN PREFERENSI BELANJA SETELAH PERUBAHAN DE MINIMIS THRESHOLD TERHADAP KEPUTUSAN PEMBELIAN IMPORTIR Merlin Fitri Qhairunisa; Rulyanti Susi Wardhani; Vebtasvili Vebtasvili
Jurnal Ilmiah Global Education Vol. 4 No. 3 (2023): JURNAL ILMIAH GLOBAL EDUCATION, Volume 4 Nomor 3, September 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v4i3.969

Abstract

Merlin Fitri Qhairunisa. 301 19 11 047. 2023. In recent years, the volume of imports of goods has increased significantly due to the sale of imported goods by e-commerce actors in importing goods, to reduce the volume of imported goods, the government has imposed new rules regarding the import of consignments, regulated in PMK 199/PMK 010/ 2019 concerning Customs, Excise and Tax Provisions on Imported Goods. This study aims to analyze the effect of changes in tax rates, establishment of a harmonized system, and shopping preferences on importers' decisions in purchasing imported e-commerce goods. This research approach is a quantitative descriptive analysis with a sample of 105 respondents. The sampling technique uses a non-probability sampling technique using a purposive sampling method. Based on the research results, changes in import tax rates, harmonized systems and shopping preferences have a positive and significant effect on importers' purchasing decisions. The results of this study are expected to provide information as a basis for consideration, support, and contribution of ideas to importers and the government in an effort to reduce import volumes and reduce the trade balance deficit.
Co-Authors Rulyanti Susi Wardhani Vebtasvili Vebtasvili