cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Yoto
Contact Email
ahmad.ashifuddin@gmail.com
Phone
+6282227778940
Journal Mail Official
Amik@jurnal.itbsemarang.ac.id
Editorial Address
Jl. Jenderal Sudirman No. 346 Semarang Jawa Tengah Indonesia
Location
Kota semarang,
Jawa tengah
INDONESIA
Jurnal Riset Ekonomi dan Akuntansi
Published by INSTITUT TEKNOLOGI DAN BISNIS SEMARANG
ISSN : 29856264     EISSN : 29857651     DOI : 10.54066
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Topik dalam Jurnal ini berkaitan dengan aspek apapun dari Ekonomi, namun tidak terbatas pada topik berikut : Ekonomi , Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 331 Documents
 30   31   32   33   34 
Pengaruh Literasi Pajak Digital, Biaya Layanan, dan Voucher Diskon terhadap Keputusan Pembelian pada E-commerce Shopee di Kota Semarang Sinta Dewi Nugraheni; Febryantahanuji Febryantahanuji
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i3.4499

Abstract

This study aims to examine the effect of digital tax literacy, service fees, and discount vouchers on purchasing decisions among Shopee e-commerce users in Semarang City. The rapid growth of digital transaction activities has encouraged consumers to develop a deeper understanding of tax obligations, additional transaction costs, and promotional strategies that potentially influence their purchasing behavior. Therefore, this study employs a quantitative approach using a survey method. Research data were collected through the distribution of questionnaires to active Shopee users in Semarang City. The sampling technique used is purposive sampling, with respondents selected based on specific criteria, namely individuals who have prior experience conducting online transactions through Shopee. Subsequently, data analysis was carried out using multiple linear regression to examine the effect of digital tax literacy, service fees, and discount vouchers on purchasing decisions, both partially and simultaneously. The results show that all independent variables have a significant effect on purchasing decisions. Partially, discount vouchers constitute the most dominant variable, followed by service fees and digital tax literacy. Meanwhile, simultaneously, the three variables provide a positive contribution to consumer purchasing decisions. Thus, the findings of this study indicate that well-targeted promotional strategies, transparent disclosure of service fee information, and an adequate level of digital tax understanding are important factors in shaping consumer behavior and enhancing purchasing decisions in the e-commerce sector.

Page 34 of 34 | Total Record : 331

 30   31   32   33   34 

Filter by Year

2023 2026


Reset
Filter By Issues
All Issue Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI Vol. 4 No. 2 (2026): JURNAL RISET EKONOMI DAN AKUNTANSI Vol. 4 No. 1 (2026): : JURNAL RISET EKONOMI DAN AKUNTANSI Vol. 4 No. 1 (2026): Maret: JURNAL RISET EKONOMI DAN AKUNTANSI Vol. 3 No. 4 (2025): December: JURNAL RISET EKONOMI DAN AKUNTANSI Vol. 3 No. 1 (2025): JURNAL RISET EKONOMI DAN AKUNTANSI Vol. 2 No. 4 (2024): December: JURNAL RISET EKONOMI DAN AKUNTANSI Vol. 2 No. 3 (2024): September : JURNAL RISET EKONOMI DAN AKUNTANSI Vol. 2 No. 2 (2024): June : JURNAL RISET EKONOMI DAN AKUNTANSI Vol. 2 No. 1 (2024): March : JURNAL RISET EKONOMI DAN AKUNTANSI Vol. 1 No. 4 (2023): December: JURNAL RISET EKONOMI DAN AKUNTANSI Vol. 1 No. 3 (2023): September : JURNAL RISET EKONOMI DAN AKUNTANSI Vol. 1 No. 2 (2023): June : JURNAL RISET EKONOMI DAN AKUNTANSI Vol. 1 No. 1 (2023): March : JURNAL RISET EKONOMI DAN AKUNTANSI More Issue