scholarly journals Analysis of Efforts to Increase Income Taxes of Social Media Influencers in Endorsement Activities

2020 ◽  
Vol 10 (2) ◽  
pp. 111-117
Author(s):  
Fernaldi Anggadha ◽  
Haula Rosdiana
Keyword(s):  
Social Media ◽  
Law Enforcement ◽  
Income Tax ◽  
Income Taxes ◽  
Data Sources ◽  
Social Media Marketing ◽  
Primary Data ◽  
Directorate General ◽  
Technological Developments ◽  
Depth Interviews

Technological developments in the era of globalization have brought changes to marketing techniques, by using social media. Marketing through social media is mostly done by influencers because it is easy to do and earns a fairly large income. The purpose of this study is to analyze the efforts made by the Directorate General of Taxes to increase income tax on social media influencers in endorsement activities. This study adopts the positivism paradigm with qualitative methods. The purpose of this research is descriptive. Primary data sources were obtained through in-depth interviews with selected informants. The results showed that the income of social media influencers or arts workers had great taxation potential. The Directorate General of Taxation seeks to increase income tax receipts for influencers by updating the database, disseminating information and conducting surveillance with law enforcement. The Directorate General of Taxes needs to provide confirmation of the tax provisions for programmatic income so as to provide tax treatment similarities with conventional artist activities and close tax gaps that are widely utilized through online activities.

scholarly journals INCOME TAX FROM EXCESS OF VAT ON THE SALE OF USED MOTOR VEHICLES

2021 ◽  
Vol 2 (2) ◽  
pp. 87-102
Author(s):  
Waidatin Nur Azizah
Keyword(s):  
Income Tax ◽  
Research Method ◽  
Value Added ◽  
Secondary Data ◽  
Motor Vehicles ◽  
Primary Data ◽  
Selling Price ◽  
Directorate General ◽  
Used Car ◽  
Depth Interviews

Sales of used motor vehicles in Indonesia are subject to Value Added Tax (VAT) of 10% of the selling price and are charged to consumers. Value-Added Taxes collected when delivering to consumers are called output taxes. According to PMK Number 79 of 2010, Taxable Entrepreneurs (PKP) who sell retail used motor vehicles credit and input tax of 90% of the output tax. Therefore, PKP remits the payable VAT to the state treasury at 1% of the selling price. As a result, there is a more difference of 9% of the selling price paid by consumers and not deposited in the national treasury. According to research, this 9% excess is income for entrepreneurs and may be subject to income tax. However, no regulations are governing further regarding the taxation of this excess. The purpose of this study is to determine the potential income tax on the excess of VAT on the sale of motorcycles and used car retail. The research method used is descriptive qualitative using primary data and secondary data. Primary data is obtained directly from data sources, namely in-depth interviews with practitioners and academics in taxation at the Fiscal Policy Agency and the Directorate General of Taxation. The results of this study are that there is considerable potential regarding aspects of income tax on the excess of VAT on retail sales of used motorcycles and cars

scholarly journals Tinjaun Yuridis Terhadap Media Sosial Yang Menyalahgunakan Dan Mengakibatkan Penyemaran Nama Baik (putusan : No574 K/pid.sus/MA/2018)

2021 ◽  
Vol 5 (3) ◽  
Author(s):  
Pardamean Sitompul ◽  
Okmin Manurung
Keyword(s):  
Social Media ◽  
Law Enforcement ◽  
Secondary Data ◽  
Data Sources ◽  
Primary Data ◽  
Community Factors ◽  
Application Of Law ◽  
The Government ◽  
The Many ◽  
Research Show

The misuse of social media that causes defamation Decision: No 574 K / pid.sus / MA / 2018, is one of the many legal problems that have been ensnared due to the misuse of social media. The author uses three types of data sources, namely primary data sources of data obtained from laws and Supreme Court decisions. And secondary data data obtained from law books, law magazines and legal writings. And the last is tertiary legal material is complementary legal material obtained from dictionaries and the internet. and data analysis using qualitative data which is data in the form of words that talk about statutory regulations. The results of the research show that in the application of law enforcement of the ITE Law article 27 paragraph 1 in conjunction with article 45 paragraph 1 there is still a sense of injustice for the community, factors that must also be considered in imposing sanctions on victims of Baiq Nuril. and sociology of law and a strong conscience against actions or decisions in law enforcement. In this case, the government should have strict supervision of the use of information technology. This is aimed at preventing and overcoming efficiently and effectively the act of defamation through social media.

PERAN DIGITAL MARKETING DALAM EKSISTENSI BISNIS KULINER SEBLAK JELETET MURNI

2016 ◽  
Vol 1 (2) ◽  
pp. 133-144
Author(s):  
Nadya Nadya
Keyword(s):  
Social Media ◽  
Consumer Behavior ◽  
Marketing Strategy ◽  
Marketing Strategies ◽  
Digital Marketing ◽  
Social Media Marketing ◽  
Digital Era ◽  
Marketing Social ◽  
Technological Developments ◽  
Product Sales

Technological developments have significantly changed the way how a business works, especially the culinary business named Seblak Jeletet Murni, that has located in Jakarta. This business is still relatively new, but consumers continue moldy and this spicy culinary product sales have been continue to increase. This phenomenon is a result of business which has entered the digital era in social media. Marketing of this product is not done intensively by the owner of this business, but consumers who moved to market virally in social media, especially social media video youtube. In this article the author analyzed descriptively about consumer behavior in digital marketing that has affected the sales of the culinary products. The analyzes were performed with case studies and associated in the literature on consumer behavior and digital marketing strategies. This article aims to describe the behavior of consumers in the digital age so that it can be input in determining the marketing strategy culinary efforts forward and be used for thought on the future of consumer research. Keywords: Digital Marketing, Social Media, Consumer Behavior

scholarly journals E-marketing Strategies and Performance of Small and Medium-sized Enterprises: A New-normal Agenda

2021 ◽  
Vol 3 (2) ◽  
pp. 162-172
Author(s):  
Edim Eka James ◽  
Etim, Glory Sunday ◽  
Arikpo Nneoyi Nnana ◽  
Okeowo, Victor Olusegun
Keyword(s):  
Social Media ◽  
Online Advertising ◽  
Marketing Strategies ◽  
Social Media Marketing ◽  
Primary Data ◽  
Cross Sectional Survey ◽  
New Normal ◽  
Email Marketing ◽  
Positive Effects ◽  
And Performance

This study examined E-marketing strategies and performance of small and medium-sized enterprises: A new-normal agenda. It aimed to explore the effects of social media marketing, online advertising, and email marketing on the performance of SMEs in the new-normal era. The study adopted a cross-sectional survey research design. It used a structured questionnaire to obtain primary data from 295 operators of SMEs. The hypotheses developed for the study were statistically tested using multiple linear regression with the aid of the Statistical Package for the Social Sciences (SPSS 23). The findings of the study revealed that social media marketing, online advertising, and email marketing had significant positive effects on the performance of SMEs in the new-normal era. Therefore, the study recommended that SMEs adopt social media platforms (such as Facebook, Instagram, and WhatsApp); online advertising tools (such as search engine, display, and website advertising); and email marketing tools (such as welcome email, email newsletters, and dedicated email promotions) to promote their products and services in order to enhance sales and marketing performance. Suggestions for further studies are also made as a guide for intending researchers.

scholarly journals PERAN GURU BERLATARBELAKANG PENDIDIKAN BERBEDA DALAM PERKEMBANGAN MOTIVASI BELAJAR SISWA

2021 ◽  
Vol 22 (2) ◽  
pp. 168-190
Author(s):  
Zuhri Fahruddin
Keyword(s):  
Secondary Data ◽  
Sampling Technique ◽  
Educational Background ◽  
Learning Motivation ◽  
Data Sources ◽  
Primary Data ◽  
High Quality ◽  
Secondary Data Sources ◽  
Depth Interviews

Abstract: The learning carried out by the teacher in the classroom must develop the quality of learning, one of which is learning motivation, students who are not passionate about learning are not optimal and of high quality, from this goal the reality is still far from expectations, many students are not aware of the importance of studying seriously, there is no passion study, there is no fun in the study room. The sampling technique used is Census Sample (Sample Saturated), while criterion-based selection is used when conducting qualitative research, 30 students as primary data sources, two teachers as secondary data sources. Data collection techniques using in-depth interviews, observation, documentation and questionnaires, while data analysis by reducing data, presenting data, drawing conclusions and verification by means of research stages I and II students and teachers with a Da'wah educational background, stage III and IV student informants and teachers with PAI educational background.

scholarly journals THE INTERPRETATION AND ATTITUDE OF BODY SHAMING BEHAVIOR ON SOCIAL MEDIA (A DIGITAL ETHNOGRAPHY STUDY ON INSTAGRAM)

2020 ◽  
Vol 3 (1) ◽  
pp. 12-25
Author(s):  
Kusnul Fitria ◽  
Yessi Febrianti
Keyword(s):  
Social Media ◽  
Data Collection ◽  
Physical Condition ◽  
Ethnographic Study ◽  
The Body ◽  
Primary Data ◽  
Digital Ethnography ◽  
The Social ◽  
Negative Comments ◽  
Depth Interviews

The main objective of this research is to reveal the meaning and attitudes of victims of body shaming behavior on social media. Body shaming is the behavior of giving negative comments about a person's physical condition. Instagram is the social media most often used by body-shaming actors to carry out their actions. This research is a digital ethnographic study with primary data collection through digital observation, and in-depth interviews with five informants who were selected purposively. The results of this study, in general, encompass the description of three things which are: a) the awareness and experiences of the victim; b) the attitude of the victim; and c) the two ways interactions between the victim and the followers. The interpretation of the body shamming victims reflects body positivity and self-love form of content on their personal Instagram.

Digitalisation as a Strategic Opportunity and Co-Creation Value With Users

2018 ◽  
pp. 50-71 ◽  
Author(s):  
Maria Giovanna Tongiani ◽  
Fontana Luca
Keyword(s):  
Social Media ◽  
Social Media Marketing ◽  
Additional Analysis ◽  
Marketing Activity ◽  
Depth Interviews ◽  
The Web

This work focuses attention on the area of the smaller grocery retailers and their digitalisation strategy. The information will be acquired through in-depth interviews with two smaller grocery retailers that have implemented a social media marketing activity by joining an online cashback website. This information help to understand the underlying reasons and the results that entrepreneurs have achieved and which they expect to achieve through use of the Web. An additional analysis will also be conducted via implementation of a questionnaire to be filled out by consumer customers of the two smaller retailers in order to obtain data about the reasons, expectations and results gained by the same in terms of satisfaction and greater value achieved.

The Ubiquitous Role of Mobile Phones in Value Co-Creation Through Social Media Marketing

2021 ◽  
pp. 2166-2180
Author(s):  
Syed Far Abid Hossain ◽  
Xu Shan ◽  
Abdul Qadeer
Keyword(s):  
Social Media ◽  
Data Collection ◽  
Mobile Phones ◽  
Random Sampling ◽  
Vital Role ◽  
Social Media Marketing ◽  
Primary Data ◽  
Use Of Social Media ◽  
Shed Light

The purpose of this paper is to ascertain the contemporary role of mobile phones in value co-creation through social media marketing. How mobile phones, in particular, smartphones with the help of numerous social media generate value co-creation, is the key objective of this study. A random sampling method was used to conduct a survey in different universities in China to identify the role of mobile phones in value co-creation. Findings from primary data collection indicated that mobile phones play a vital role in value co-creation because of the extensive use of social media. If value co-creation through social media marketing develops with the help of producers, suppliers and other intermediaries with the necessary technology and trust, the society, as well as customers, may enjoy a unique way of shopping. Future studies with mixed methodology and respondents who use different social media as a tool to generate value co-creation may shed light on the undiscovered phenomenon of social media marketing in the context of the mobile phone.

Influence of Social Media Marketing on the Brand Image of Organizations in the Hospitality Industry of Sri Lanka

2016 ◽  
Vol 7 (1) ◽  
pp. 30-41 ◽  
Author(s):  
Graham Romello Perera ◽  
Irosha Perera
Keyword(s):  
Social Media ◽  
Hospitality Industry ◽  
Brand Image ◽  
Social Media Marketing ◽  
Primary Data ◽  
Factors Affecting ◽  
The Social ◽  
Social Media Platforms ◽  
Relationship Of ◽  
The Relationship

The research paper aims to identify significant factors affecting towards the Social Media Marketing which can influence and affect the Brand Image of organizations in the hospitality sector. The identified factors include the following; 1. Positivity, 2. Consistency, 3. Differentiation, 4. Personality, and 5. Engagement Opportunities on Social Media. A framework was developed to highlight the relationship of the factors and their direct influence and impact on the Brand Image. A questionnaire is used to obtain primary data, and the data is analysed using a variety of statistical tools to measure and evaluate the strength of the influence and impact of Social Media Marketing on Brand Image of Hospitality Brands. Assessing the influence and impact of Social Media Marketing on their Brand Image can help organizations in the hospitality industry to evaluate the success of their Social Media Marketing Campaigns, while organizations that are currently not engaged in Social Media Marketing can gain a better understanding on how to utilize Social Media platforms to enhance their Brand Image.

scholarly journals What Makes GO-JEK Go in Indonesia? The Influences of Social Media Marketing Activities on Purchase Intention

2021 ◽  
Vol 17 (1) ◽  
pp. 89-103
Author(s):  
Massoud Moslehpour ◽  
Taufiq Ismail ◽  
Bey Purba ◽  
Wing-Keung Wong
Keyword(s):  
Social Media ◽  
Purchase Intention ◽  
Brand Image ◽  
Two Dimensions ◽  
Social Media Marketing ◽  
Primary Data ◽  
Online Questionnaire ◽  
The Social ◽  
Marketing Activities ◽  
The Relationship

This research examines the relationship between social media marketing activities and purchase intention mediated by trust and brand image to confirm the constructs with practical applicability, specifically in a growing online ride-hailing service company. This study employs a quantitative approach with a causal research design to test the proposed hypotheses to identify interrelationships between each pair of constructs. Data collection was performed through a survey of 350 respondents via an online questionnaire as the primary data source distributed to social media users in Indonesia who had experienced using GO-JEK services. In addition, EFA, CFA, SEM, and bootstrapping methods were run to analyze these research data. Social media marketing, trust, and brand image affect consumers’ purchase intention significantly. Among the five dimensions of social media marketing, the findings show that two dimensions—namely, entertainment and word of mouth, bring the most significant direct effect on purchase intention. Trust and brand image mediate the relationship between social media marketing and purchase intention. This study suggests practical directions for organizations. First, it reveals the social media dimensions that directly encourage purchase intention among consumers. Second, it explains that trust and brand image can amplify each variable’s influence on the purchase intention among consumers. GO-JEK is an example of the online ride-hailing industry that causes the generalizability issue in different business contexts. Based on our findings, there are some practical directions for GO-JEK. First, it reveals the social media marketing dimensions that directly encourage purchase intention among consumers to use GO-JEK. Second, it explains that trust and brand image can amplify the influence of each variable on consumers’ purchase intention. Very few studies investigated social media marketing’s role in a GO-JEK business model in the Indonesian context. This research delivers in-depth insights into the significant factors that affect Indonesian consumers to decide which product they intend to buy through the influence of social media activities.

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