PENGARUH PERUBAHAN TARIF PAJAK IMPOR ATAS PEMBERLAKUAN PMK.199/PMK.010/2019, PENETAPAN HARMONIZED SYSTEM, DAN PREFERENSI BELANJA SETELAH PERUBAHAN DE MINIMIS THRESHOLD TERHADAP KEPUTUSAN PEMBELIAN IMPORTIR
DOI:
https://doi.org/10.55681/jige.v4i3.969Keywords:
Import Tax Rates, Harmonization System, Shopping Preferences, Purchasing DecisionsAbstract
Merlin Fitri Qhairunisa. 301 19 11 047. 2023. In recent years, the volume of imports of goods has increased significantly due to the sale of imported goods by e-commerce actors in importing goods, to reduce the volume of imported goods, the government has imposed new rules regarding the import of consignments, regulated in PMK 199/PMK 010/ 2019 concerning Customs, Excise and Tax Provisions on Imported Goods. This study aims to analyze the effect of changes in tax rates, establishment of a harmonized system, and shopping preferences on importers' decisions in purchasing imported e-commerce goods. This research approach is a quantitative descriptive analysis with a sample of 105 respondents. The sampling technique uses a non-probability sampling technique using a purposive sampling method. Based on the research results, changes in import tax rates, harmonized systems and shopping preferences have a positive and significant effect on importers' purchasing decisions. The results of this study are expected to provide information as a basis for consideration, support, and contribution of ideas to importers and the government in an effort to reduce import volumes and reduce the trade balance deficit.
Downloads
References
Ajzen, I. 1991. The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes, 50: 179-211.
Agusta, A. S., & Laugu, N. 2020. Fresh Informasi Keagamaan Melalui Media Instagram Dalam Menanggapi Covid-19 di Indonesia. Jurnal Perpustakaan.
Bungin, Burhan. (2017). Metode Penelitan Kuantiatif. Jakarta: Prenadamedia.
Davis, F. D. 1989. Perceived Usefulness, Perceived Ease of Use, and User. Acceptance of Information Technology. MIS Quarterly.Vol. 13 No. 5:
DJBC. (2020). Impor E-commerce
EKON. (2022). Pertumbuhan Perekonomian Indonesia
Ghozali, Imam. 2018. Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Semarang: BP Universitas Diponegoro
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. 2018. Multivariate Data
Joviana (2016). Pengaruh Pengetahuan, Pemahaman, Dan Kesadaran Pengenaan Pajak Pertambahan Nilai (Ppn) Pada Produk Online Terhadap Keputusan Pembelian Kepercayaan Konsumen
Kementerian Perdagangan Republik Indonesia. (2018). Harmonized System
Kementerian Koperasi dan UKM Republik Indonesia. (2022). Ekonomi Digital UMKM
Kementerian Keuangan Republik Indonesia. (2020). Volume Impor dan Nominal Impor
Kotler, P., & Armstrong, G. 2018. Principles of Marketing Global Edition 17th Edition. London: Pearson Education.
Mankiw. 2014. Pengantar Ekonomi Mikro. Principle of Economics, Salemba Empat, Jakarta.
Mintalangi, M. M., & Taroreh, F, J., (2019). Pengaruh Pajak Pertambahan Nilai (PPN) dan Penghapusan Pajak Penjualan atas Barang Mewah (PPnBM) Terhadap Keputusan Pembelian Barang Bermerek (Studi Empiris Konsumen Barang Bermerek di Kota Manado)
Mulyadi. 2015. Akuntansi Biaya Edisi 5. Yogyakarta: Penerbit UPP
N, S. L., & Bawono, A. D. B. (2021). Pengaruh Persepsi Risiko, Kemudahan, Harga, Dan Kualitas Informasi Terhadap Keputusan Pembelian Menggunakan E-Commerce TravelokA (Studi Kasus Pada Mahasiswa Prodi Akuntansi FEB Universitas Muhammadiyah Surakarta). Prosiding Biema, 2, 479–494.
Nugrahaeni, R., & Tjen, C. (2021). Perception Analysis of the Harmonized System: A Case Study of Tariff Disputes in Indonesia. Jurnal Perspektif Bea Dan Cukai, 5(2), 144–164. https://doi.org/10.31092/jpbc.v5i2.1249
Rn, S. and Surendran, S. 2012. Friction Welding to Join Dissimilar Metals, International Journal of Emerging Technology and Advanced Engineering, 2(7), pp. 200–210. Idia: IIT Madras.
Sandora, M. (2020). Pengaruh Kepercayaan Dan Kemudahan Terhadap Keputusan Pembelian Belanja Secara Online. Eko Dan Bisnis: Riau Economic and Business Review, 11(3), 290–310. https://doi.org/10.36975/jeb.v11i3.288
Siregar. Syofian. 2017. Metode penelitian kuantitatif dilengkapi dengan perbandingan perhitungan manual dan SPSS. Jakarta: Kencana.
Sugiyono. 2019. Metode Penelitian Kuantitatif, Kualitatif, dan R&D, Bandung:Alfabeta.
Sumarwan, Ujang dan Fandy Tjiptono. 2018. Strategi Pemasaran dalam Perspektif Perilaku Konsumen. Bogor: IPB Press.
Sumendap, I. J. T., Upa, V. A., & Chrisdianto, R. B. (2019). Pengaruh perubahan tarif pajak dan dasar pengenaan pajak atas pemberlakuan PMK 199/PMK.010/2019 terhadap minat impor di kalangan pelaku e-commerce.
Syam, S. A., Ilham, M., Haeruddin, W., Ruma, Z., Musa, I., & Hasbiah, S. (2022). Pengatuh Preferensi belanja Terhadap Pembelian Produk Pada Marketplace. Majalah Ekonomi Dan Bisnis, 18(2), 73–79.
Peraturan Menteri Keuangan Nomor 13/PMK.010/2022 Tentang Perubahan Keempat atas Peraturan Menteri Keuangan Nomor 6/PMK.010/2017 tentang Penetapan Sistem Klasifikasi Barang dan Pembebanan Tarif Bea Masuk atas Barang Impor
Peraturan Kementerian Keuangan Nomor 199/PMK.010/2019 Tentang Ketentuan Kepabeanan, Cukai, Dan Pajak Atas Impor Barang Kiriman
WTO. (2013). e-Commerce in Developing Countries - Opportunities and challenges for SMEs. World Trade Organization, 1–16. www.wto.org
Zulfa (2019). Pengaruh Harga, Promosi, Dan Kualitas Produk Terhadap Keputusan Pembelian.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 JURNAL ILMIAH GLOBAL EDUCATION
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
