<![CDATA[The growth of cross-border e-commerce has significantly increased the importation of pop culture merchandise from Japan and South Korea into Indonesia. In response, the Indonesian government revised its de minimis threshold and import duty policies to protect domestic industries, strengthen tax compliance, and enhance state revenue. This study aims to analyze the implications of these policies on the importation of pop culture merchandise and their impact on consumer behavior and customs compliance. The research employs a qualitative approach using secondary data obtained from government regulations, institutional reports, and relevant academic literature published between 2019 and 2024. Data were analyzed through qualitative content analysis and thematic analysis. The findings indicate that the reduction of the de minimis threshold increases import-related costs for consumers. However, strong fandom loyalty, cultural attachment, and social identity continue to sustain demand for imported merchandise despite higher prices. The study also finds that increased fiscal burdens may encourage consumers to use personal shopper services and informal import channels, creating potential compliance risks and challenges for customs supervision. Therefore, effective implementation of fiscal policies requires integrated digital monitoring systems, risk-based controls, and stronger coordination between tax and customs authorities. These findings contribute to the literature on international taxation and digital trade while providing practical insights for improving fiscal policy in the digital economy.]]>
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