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All Journal BUDGETING : Journal of Business, Management and Accounting Jurnal Ilmiah Wahana Pendidikan
Ramadhan, Mulky Ismail
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Systematic Literature Review (SLR) : Analisis Implementasi Pajak Pertambahan Nilai (PPN) E-Commerce dan Pajak atas Penjualan Barang Mewah (PPNBM) pada Sekyor Industri Otomotif di Indonesia Situngkir, Tiar Lina; Ramadhan, Muhammad Rizki; Ramadhan, Mulky Ismail; Husnina, Najla Nurul ,; Azzahra, Raisya Putri Syafna; Wijaya, Sandika Naufal Fawaz; Sinta Aji, Sekar Nirwana Ros; Lestari, Sri Ayu; Sasmita, Tegar Permata; Marsyantrinisa, Yossy; Novelina, Riani Rahma
BUDGETING : Journal of Business, Management and Accounting Vol 6 No 1 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

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The government faces difficulties in handling tax matters, especially income tax from online sales, because the rapid progress of the business world is not always matched by advances in the legal system. It remains difficult to determine the amount of tax owed and monitor e-commerce activities. Meanwhile, the majority of the APBN is financed by taxes. Income Tax (PPh) provides the largest income for the country, followed by Value Added Tax (PPn) and Sales Tax on Luxury Goods (PPnBM). The research method used is the Systematic Literature Summary (SLR) Method where only 20 publications on the Analysis of the Application of Value Added Tax (VAT) in the E-commerce Sector and Sales Tax on Luxury Goods (PPnBM) in the Indonesian Automotive Industry Sector were used in this research. The results of this research show that VAT collection on e-commerce transactions and intensive PPnBM in the Indonesian automotive sector has various impacts on the economy, especially in the long term. However, periodic evaluation is needed to ensure its long-term effectiveness. In addition, tax compliance from medium-sized businesses needs to be improved through a holistic approach involving awareness, knowledge and adequate infrastructure Keywords: Implementation of VAT, Literature Study, PPNBM, VAT in the E-commerce Sector
Pengaruh Media Sosial Dan Fear Of Missing Out (Fomo) Terhadap Keputusan Pembelian Di Tiktok Shop Ramadhan, Mulky Ismail; Wijaya, Sandika Naufal Fawwaz; Lestari, Sri Ayu; Maulana, Asep
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 11.D (2025): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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Penelitian ini bertujuan untuk mengkaji dampak media sosial dan FOMO terhadap pilihan pembelian konsumen di TikTok Shop. Perilaku konsumen telah beradaptasi seiring dengan penggunaan media sosial sebagai sarana komunikasi dan pemasaran, sementara FOMO merupakan faktor psikologis yang mempercepat proses pengambilan keputusan. Metode yang diterapkan dalam studi ini adalah penelitian kuantitatif dengan pendekatan survei. Data diperoleh dari 101 pengguna TikTok Shop yang berusia antara 17 hingga 30 tahun melalui kuesioner online. Hasil dari analisis regresi berganda menunjukkan bahwa media sosial dan FOMO memberikan pengaruh yang positif dan signifikan terhadap keputusan pembelian. Temuan ini mengindikasikan bahwa kecenderungan pengguna dalam melakukan pembelian secara impulsif semakin meningkat sejalan dengan tingkat keterlibatan mereka di media sosial serta tingkat FOMO di TikTok Shop.
Co-Authors Asep Maulana, Asep Azzahra, Raisya Putri Syafna Husnina, Najla Nurul , Lestari, Sri Ayu Marsyantrinisa, Yossy Novelina, Riani Rahma Ramadhan, Muhammad Rizki Sasmita, Tegar Permata Sinta Aji, Sekar Nirwana Ros Situngkir, Tiar Lina Wijaya, Sandika Naufal Fawaz Wijaya, Sandika Naufal Fawwaz