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Muhammad Wali
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INDONESIA
Indonesian Journal Economic Review (IJER)
Published by Lembaga Mitra Solusi Teknologi Informasi
ISSN : 28082176     EISSN : 28081129     DOI : https://doi.org/10.35870/ijer
Core Subject : Economy,
Economics, Econometrics & Finance
Indonesian Journal Economic Review with published by Research Division Lembaga Mitra Solusi Teknologi Informasi. This journal covers fields such as People Knowledge and Management, Operations and Performance Management, Business Risk, Finance and Accounting, Entrepreneurship, Strategic Business, Strategic Marketing, and Decision Making and Negotiation. This journal is a peer reviewed online journal dedicated to high-quality research publications focused on research and implementation.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 2 Documents
 1 
Search results for , issue "Vol. 6 No. 1 (2026): March" : 2 Documents clear
Analysis of the Land and Building Tax Collection Process at the Regional Revenue Agency of North Tapanuli Regency H. Tambunan, Bonifasius; Gurning, Yoga Xaferius; Limbong, Bunga Avrilia Ebena; Simaremare, Risno; Pasaribu, Eunike
Indonesian Journal Economic Review (IJER) Vol. 6 No. 1 (2026): March
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i1.703

Abstract

Land and Building Tax (PBB) is one of the main sources of Local Revenue (PAD), playing a significant role in supporting regional fiscal independence. The effectiveness of PBB collection is crucial in determining the ability of local governments to finance development and public services. This study aims to analyze the PBB collection process conducted by the Regional Revenue Agency (BAPENDA) of North Tapanuli Regency, identify the challenges faced, and evaluate efforts to improve taxpayer compliance. The research method uses a qualitative descriptive approach with primary data obtained through direct observation during the Field Work Practice (PKL) activities, as well as secondary data in the form of agency documents and relevant literature. The results of the study show that PBB collection is carried out through administrative billing via the issuance and distribution of Tax Due Notice (SPPT) and field collection efforts targeting delinquent taxpayers. Major obstacles include low taxpayer awareness and understanding, geographical constraints, and limited resources. Improvement efforts include socialization activities, intensification of field collection, and the use of digital payment systems such as QRIS. This study is expected to contribute practically to improving the effectiveness of local tax management.
Determinants of Purchasing Decisions for the Erigo Brand on the Shopee Application Laksono, Rudi; Maulana, Fikri
Indonesian Journal Economic Review (IJER) Vol. 6 No. 1 (2026): March
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i1.712

Abstract

This study aims to describe and analyze the effect of price and product quality on purchasing decisions of Erigo fashion products on the Shopee application, both partially and simultaneously. This research employed a survey approach using descriptive and quantitative methods. Data were collected through questionnaires distributed to 50 students of the Institut Bisnis dan Informatika Kosgoro 1957 and analyzed using SPSS version 26. The validity test results indicate that all questionnaire items have Corrected Item–Total Correlation (CITC) values above 0.30, while the reliability test results show that the Cronbach’s Alpha values for all variables are greater than 0.60, indicating that the research instruments are valid and reliable. Descriptive analysis results show that the price variable has the highest score of 211, reflected by the discount or promotion dimension with the indicator of discounted price and promotion. The product quality variable also records the highest score of 211, reflected by the feature dimension with the indicator of features that facilitate ease of use, while the lowest score is found in the durability indicator at 181. For the purchasing decision variable, the highest score of 218 is reflected by the information search dimension with the indicator of pre-purchase information-seeking activity. Hypothesis testing results reveal that price has a positive and significant effect on purchasing decisions, as indicated by a t-value of 6.099, which is greater than the t-table value of 2.012. Product quality also shows a positive and significant effect with a t-value of 2.256, which is greater than the t-table value of 2.012. Simultaneously, price and product quality have a significant effect on purchasing decisions, as indicated by an F-value of 112.410, which is greater than the F-table value of 3.20, and a coefficient of determination (R²) of 0.845, meaning that 84.5% of the variation in purchasing decisions can be explained by price and product quality. Therefore, the purchasing decisions of students toward Erigo products on Shopee are primarily influenced by competitive pricing through promotional programs and product quality reflected in ease-of-use features, although product durability still needs improvement.

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