BUYERS 'PERCEPTION OF THE IMPACT OF THE LATEST REGULATION ON IMPORTED GOODS TAX VI E-COMMERCE

IF 2.3 4区管理学 Q2 BUSINESS, FINANCE Qualitative Research in Accounting and Management Pub Date : 2020-06-01 DOI:10.33508/rima.v3i1.2745

Hamzah Ahmad, Sri Ayu Saputri, M. Muslim, Darwis Lannai, Musliha Shaleh

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引用次数: 1

Abstract

This study aims at how buyers' perceptions of the latest regulations applied by the government regarding taxes on imported goods via e-commerce. The data in this study were obtained by conducting a question and answer system directly to the parties involved in the interview process regarding the latest regulations on the import tax on goods for Buyers to obtain the necessary information, which is carried out at the Karebosi Link shopping center.This study uses primary and secondary data by conducting direct research in the field by thoroughly describing the data obtained during the research process, with a sample of 10 people who like to shop for productsimported. The method of data analysis using descriptive qualitative is to thoroughly describe the data obtained during the research process, namely the reduction, presentation of data and drawing conclusions. The results of this study found that most of the Buyers who agreed with the latest Regulation of the Ministry of Finance Customs and Excise regarding Imposition of Imported Goods Tax for those who carry out transactions of imported goods products online or via e-commerce for several reasons, namely because with this regulation there will be many new impacts both for the government, UMKM and Community

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买家对进口商品税最新规定对电子商务的影响的看法

本研究旨在了解买家对政府通过电子商务对进口商品征税的最新规定的看法。本研究的数据是通过直接对参与访谈过程的各方进行问答系统获得的，该访谈过程涉及有关买方进口货物税的最新规定，以获得必要的信息，该访谈在Karebosi Link购物中心进行。本研究通过对研究过程中获得的数据进行深入描述，使用第一手和二手数据，在该领域进行直接研究，以10名喜欢购买进口产品的人为样本。采用描述性定性的数据分析方法是对研究过程中获得的数据进行彻底的描述，即数据的还原、呈现和得出结论。本研究的结果发现，大多数买家同意财政部海关和消费税关于对在线或通过电子商务进行进口商品交易的人征收进口商品税的最新规定，原因有几个，即因为这项规定将对政府，UMKM和社区产生许多新的影响

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来源期刊

Qualitative Research in Accounting and Management Multiple-

CiteScore

4.50

自引率

31.60%

发文量

期刊介绍： Qualitative Research in Accounting & Management is an international journal that promotes qualitative research at the interface of accounting and management. The journal encourages the assessment of practices in the accounting field through a variety of theoretical lenses, and seeks to further our knowledge of the accounting-management nexus in its broadest (e.g., organisational, social and political) contexts. QRAM welcomes submissions of original research papers, conceptual pieces, substantive review articles, and shorter papers such as comments or research notes. The following is intended to indicate potential topics, but is by no means prescriptive. These topics can be overlapping rather than discrete subject areas, and researchers should not feel restricted by the scope of the topics listed below. • Management accounting and control • Accountability, transition and organisational change • Performance management and accounting metrics • Accounting for strategic management • The use and behavioural effects of accounting information in organisational decision-making • Public and third sector accounting and management • Accounting and management controls for sustainability and the environment • Historical perspectives on the accounting-management interface • Methods and methodologies for research at the interface of accounting and management • Accounting and management in developing countries and emerging economies • Technology effects on accounting-management dynamics