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INDONESIA
Primanomics : Jurnal Ekonomi & Bisnis
Published by Universitas Buddhi Dharma
ISSN : 1412632X     EISSN : 26146789     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 382 Documents
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Compliance of MSME Taxpayers Using the Shopee Marketplace Platform in Banten Province: Relevance to Tax Policy in Indonesia Afiyah, Indana
Primanomics : Jurnal Ekonomi & Bisnis Vol. 24 No. 1 (2026): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v24i1.4280

Abstract

This study aims to test and analyze the influence of Income Turnover, Understanding of Government Regulation No. 23 of 2018 and Government Policies on Tax Incentives on the Compliance of MSME Taxpayers Using the Shopee Marketplace Platform. The population in this study is Individual Taxpayers e-commerce actors  in Banten Province who market their products through  the Shopee Marketplace online platform, and the sample used is 97 entrepreneurs who have stores on the Shopee Marketplace. This research is quantitative. The type of data in this study is primary, and the source of data is from the questionnaire. The results of the study show that Income Turnover, Understanding of Government Regulation No. 23 of 2018 and Government Policy on Tax Incentives have a simultaneous effect on the Compliance of MSME Taxpayers Using  the Shopee Marketplace Platform. The understanding of Government Regulation No. 23 of 2018 partially has a significant effect on the compliance of MSME Taxpayers who use  the Shopee Marketplace Platform. Meanwhile, Income Turnover and Government Policies on Tax Incentives have no effect on the Compliance of MSME Taxpayers Using the Shopee Marketplace Platform.
The Influence of Ease of Use, Practicality, and Product Information on Generation Z Consumer Purchase Decisions on the Shopee Application in Makassar City Mangngappi, Adel Gedis; Jaya, Amir; Londong, Jerliyen Pramita
Primanomics : Jurnal Ekonomi & Bisnis Vol. 24 No. 1 (2026): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v24i1.4284

Abstract

The development of digital technology and the rapid growth of e-commerce have changed consumer shopping behaviour, especially among Generation Z, who are highly dependent on digital platforms. This study aims to analyse the influence of convenience, practicality, and product information on the purchasing decisions of Generation Z consumers who use the Shopee application in Makassar City. Purposive sampling was utilised to pick 100 respondents for the quantitative, explanatory research design study. Using the SmartPLS 4 program, Structural Equation Modeling–Partial Least Squares (SEM-PLS) was used to analyse the data. Convenience had a positive and significant impact on purchasing decisions (β = 0.370; t = 3.069; p = 0.002), practicality had a positive and significant impact (β = 0.312; t = 2.073; p = 0.038), and product information had a positive but not significant impact (β = 0.259; t = 1.873; p = 0.061). With an R-Square value of 0.831, the study model has good predictive potential. On the Shopee platform, Generation Z's purchase decisions are primarily influenced by convenience.

Page 39 of 39 | Total Record : 382

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