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All Journal EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Journal Of World Science
Safitri, Della Ayu
Unknown Affiliation
Computer Science & IT Economics, Econometrics & Finance Engineering Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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The Influence of Marketing Content, Online Customer Review, EWOM on the Decision to Purchase Moisturizer Products on the Tiktok Application Safitri, Della Ayu; Sobari, Rafly Alfikri; Dedu, May
Journal of World Science Vol. 4 No. 4 (2025): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v4i4.1388

Abstract

This study investigates the influence of content marketing, online customer reviews, and Electronic Word of Mouth (E-WOM) on purchasing decisions for moisturizer products via TikTok, a platform increasingly pivotal in consumer behavior. Employing a quantitative approach, data were collected from 247 active TikTok users in Indonesia through online questionnaires and analyzed using SPSS Version 27 (multiple linear regression). Results revealed that online customer reviews (?=0.479) exerted the strongest influence, followed by E-WOM (?=0.359) and content marketing (?=0.159), collectively explaining 47.3% of purchasing decisions (R²=0.473). The findings underscore the critical role of peer-generated content in building trust and reducing uncertainty, while TikTok’s interactive format amplifies E-WOM’s impact. The study contributes to the Technology Acceptance Model (TAM) by validating TikTok-specific drivers of consumer behavior. Practical implications suggest businesses prioritize authentic reviews and E-WOM strategies on TikTok to enhance consumer engagement and sales. Unexplained variance (52.7%) calls for future research on influencer marketing and cross-platform comparisons.
Pengaruh Sosialisasi Perpajakan, Modernisasi Sistem Dan Insentif Pajak Terhadap Kepatuhan Wajib Pajak Badan Safitri, Della Ayu; Syafitri, Lili; Meiriasari, Vhika
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 4 (2025): May 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i4.7098

Abstract

This study was conducted to determine whether tax socialization, system modernization, and tax incentives affect corporate taxpayer compliance at KPP Pratama Ilir Barat Palembang City. This study involved 100 respondents selected through purposive sampling technique, which is a sample selection method based on certain criteria relevant to the research objectives. Data analysis uses Partial Least Square Structural Equation Modeling (PLS-SEM), which is assisted by SmartPLS 4.0 software to process and analyze data more accurately. The test results that have been carried out prove that tax socialization has a positive and significant effect on corporate taxpayer compliance with a sample average value of 0.208. System modernization also has a positive and significant effect on corporate taxpayer compliance with a sample average value of 0.333. Meanwhile, tax incentives show a positive and significant effect on corporate taxpayer compliance with an average value of 0.375. The research is expected to support the government's plan to increase corporate taxpayer compliance by optimizing a comprehensive socialization program, accelerating the modernization of the tax system, and increasing the effectiveness of providing targeted and sustainable tax incentives to encourage active participation of taxpayers.
Co-Authors Lili Syafitri, Lili May Dedu Meiriasari, Vhika Sobari, Rafly Alfikri