THE INFLUENCE OF FINANCIAL LITERACY, FINANCIAL CAPABILITY, DIGITAL SERVICE TAX (DST) AND LIFESTYLE ON CONSUMPTIVE BEHAVIOR IN ONLINE SHOPPING VIA THE TIKTOK SHOP PLATFORM
Main Article Content
Islamiah Kamil
Meiliyah Ariani
Indra Ade Irawan
Sri Anjarwati
Yolifiandri
Zulhawati
Consumer behavior in online shopping via the TikTok Shop platform is an interesting phenomenon in the current digital era. This research aims to analyze and measure the influence of financial literacy, financial ability, application of Digital Service Tax (DST), and lifestyle on consumer behavior when shopping online via the Tiktok Shop platform. This research uses a theoretical framework that includes financial literacy, financial capabilities, digital consumer behavior theory, and the AIDA model to analyze the factors that influence online shopping consumer behavior via the Tiktok Shop platform. The research sample consisted of 300 users of the Tiktok Shop platform in the Jabodetabek area (Jakarta, Bogor, Depok, Tangerang and Bekasi). Primary data was collected using a questionnaire. The analytical method used to test the hypothesis is Regression Analysis with SMART PLS. The results of this research are that the financial literacy variable influences consumer behavior when shopping online via the Tiktok Shop platform, while the other three variables, namely financial ability, application of Digital Service Tax (DST), and lifestyle, do not influence consumer behavior when shopping online via the Tiktok Shop platform. It is hoped that the findings of this research will provide deeper insight into the factors that influence consumer behavior when shopping online through TikTok Shop and the implications for practical digital marketing and tax policy.
on Purchasing Decisions with Brand Image as an Intervening Variable (Study on Consumers of Yamaha Mio Brand Automatic Motorcycles in Semarang City)". Journal of Organizational Management Studies 15 (2018) June 55 – 69
Abdillah, Willy. Jogiyanto Hartono. (2015). Partial Least Square (PLS): An Alternative to Structural Equation Modeling (SEM) in Business Research. Yogyakarta: CV Andi Offset
Bhushan, P., & Medury, Y. (2013), Financial Literacy and its Determinants. International Journal Of Engineering, Business And Enterprise Applications (IJEBEA), Vol. 4 No. 2, pp. 155–160
BPS - Central Statistics Agency. (2021). Indonesian e-Commerce Statistics 2021. Jakarta: Central Statistics Agency
Datareportal. (2022). Digital 2022: The Essential Guide To The Latest Connected Behaviors [PDF]. Accessed from:https://datareportal.com/reports/digital-2022-the-essential-guide-to-the-latest-connected-behaviours
Dimas. (2022). "E-Commerce, Financial Literacy and Lifestyle on Online Shopping Consumer Behavior via the TikTok Platform". Ecobiology Journalhttps://jman-upiyptk.org/ojs2022 Vol. 11 No. 4 Page: 442-447 e-ISSN: 2301-5268, p-ISSN: 2527 – 9483
Directorate General of Taxation. (2020). "Continuity of Tax Revenue from the Imposition of VAT for Certain Goods and/or Services sold by Foreign Entrepreneurs to Domestic Users Via Electronic Media (PMSE) in the Context of Realizing Equality of Business Treatment." Jakarta: Directorate General of Taxes.
European Commission. (2018). "Proposal for a Council Directive laying down rules relating to the corporate taxation of a significant digital presence." This document is a proposal from the European Commission discussing the application of a tax on significant digital presence, including DST.
Gunawan, A., & Carissa, AF (2021). The Effect of Financial Literature and Self Control on Consumption Behavior (Study on Students of the Faculty of Economics and Business, Muhammadiyah University, North Sumatra). International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS), 1(1), 79–86.
Harun Sukarno, et al (2022) "Study of Optimizing Tax Revenues on the Development of E-Commerce Transactions in the Digital Economy Era" ECONOMINA JOURNAL Volume 1, Number 4, December 2022 Homepage: ejournal.45mataram.ac.id/index.php/economina e- ISSN: 2963-1181
I Kamil, 2020. "The Influence of Financial Capabilities, Convenience and Security on System Behavior Using Financial Technology (Empirical Study of Cashless Payment Users in Jakarta, Bogor, Depok, Tangerang and Bekasi 2019). Al-Mal: Journal of Islamic Accounting and Finance Volume 01, No. 02 (2020 ), p.98-114 P-ISSN:2715-954X,E-ISSN:2715-9477, 21 July 2020http://ejournal.radenintan.ac.id/index.php/al-mal
Junco, R. (2020). "The TikTok Influence: How Online Creators are Changing the Game." Social Media and Society, 6(3), 1-4.
Kotler, P., & Keller, K. L. (2016). Marketing Management (15th ed.). Pearson Education.
National Survey Report on Financial Literacy and Inclusion in Indonesia. Ministry of Finance of the Republic of Indonesia
Layly, N. (2016). The Influence of Financial Literacy on Student Behavior in Managing Finances. Journal Of Accounting And Business Education, Vol. 1 No. 4. Pp. 1-17
Lusardi, A., & Mitchell, OS (2011), Financial literacy around the world: an overview, National Bureau of Economic Research Working Paper Series, (17107), Doi: 10.3386/w17107OECD. (2020). "Financial Literacy in a Time of Pandemic: Insights from the COVID-19 Survey." OECD/INFE Policy Note.
McKinsey & Company. (2019). "The Next Normal: The Recovery Will Be Digital." Jakarta: McKinsey & Company
Millah Salsabillah. 2023. "Poisonous Content on Tiktok Social Media as a Driver for Teenage Consumer Behavior in Online Shopping (Case Study of 11 FISIP Students at UIN Syarif Hidayatullah Jakarta)." UIN Syarif Hidayatullah Jakarta
Nurhayati, E., & Wiharno, H. (2020), FINANCIAL LITERACY AMONGST STUDENTS (Survey of Kuningan University students), Journal of Finance and Accounting Research, Vol. 3 No. 2
Nora Galuh, 2020. What is Electronic Transaction Tax?.https://news.ddtc.co.id/apa-itu-pajak-transaksi-elektronik-20076?page_y=0
Nirmala, Munasiron Miftah, SM (2019). Analysis of Lifestyle and Financial Literacy on Student Behavior in a Cashless Society. National Research Conference on Economics, Management, and Accounting, 1–19.https://doi.org/10.5874/jfsr.14.2_70
OECD. (2019). "Addressing the Tax Challenges of the Digitalization of the Economy, Action 1 - 2019 Report."
Organization for Economic Co-operation and Development (OECD). (2021). Tax Challenges Arising from Digitalisation – Report on Pillar One Blueprint: Inclusive Framework on BEPS.
Financial Services Authority (OJK). (2020). "2019 Financial Literacy and Inclusion Survey." Jakarta: OJK.
OJK-RI. (2017). Indonesia's National Financial Literacy Strategy (Revisited 2017). Financial Services Authority, 1–99
Center for Accounting and Financial Studies (PKAK) University of Indonesia. (2020). Learning Financial Literacy and Entrepreneurship in the New Normal Era: Perspectives on the Implementation of Financial Technology (FinTech) in Indonesia.
Putri, NA, & Lestari, D. (2019). The Influence of Lifestyle and Financial Literacy on the Financial Management of Young Workers in Jakarta. ACCURACY: Journal of Accounting and Finance Research, 1(1), 31–42.https://doi.org/10.36407/akurasi.v1i1.61
R. Lestari, LD, Dwijayanti, (2021.) "The Influence of the Harbolnas Phenomenon (National Online Shopping Day) on Shopee E-Commerce through Discounts and Ease of Transactions on Purchasing Decisions. Journal of Commerce Education (JPTN), 9(3). https://newsmaker.tribunnews.com/,"
R. Rachmadi, KR, Arifin and A. Taqwiem, (2021.) “Consumer Online Shopping Behavior towards Black Friday and Thanksgiving Holiday Flash Sale Events During the Covid-19 Pandemic in Indonesia: Interest and Purchases. Indonesian Science Management Research Journal (JRMSI), 12(1), 59–76.,"
Sugiyono. (2019). Quantitative, Qualitative, and R&D Research Methods. Bandung: Alphabeta.
Sarwono, J. (2018). Quantitative and Qualitative Research Methods. Yogyakarta: Graha Ilmu Z. M7.
