Extensive research on skin care products, particularly in Indonesia, is intriguing. It is as a result of alterations in behavior that consumers always desire to appear attractive. Due to technological advancements, shopping habits have also changed, impacting the sales of skincare products. This study aimed to investigate the direct and indirect impacts of product packaging design and online customer review on online purchase intention mediated through brand awareness. Data were collected from 200 people in Indonesia who were familiar with Scarlett Whitening products. They were selected using a purposive sampling technique. Afterward, the collected data were analyzed using the SEM AMOS 26. The primary findings in this study were that Product Packaging Design and Online Customer Review had a positive and significant impact on the Online Purchase Intention of Scarlett Whitening products mediated through Brand Awareness in Indonesia.

PPh final UMKM sebesar 0,5 % merupakan terobosan untuk memberikan kemudahan kepada wajib pajak UMKM untuk melaksanakan kewajiban perpajakannya. Sama seperti masyarakat lainnya, masyarakat perbatasan yang melakukan kegiatan usaha juga menjadi wajib pajak yang harus melaksanakan kewajiban perpajakannya. Ada fenomena yang menarik terutama di Pasar Serikin yang terletak di Kuching (Malaysia), dimana 90 persen pedagang disana berasal dari pedagang Indonesia seperti dari kabupaten Bengkayang. Hampir seluruh pedagang tersebut masih berstatus UMKM namun tidak dapat melaksanakan kewajiban perpajakannya dengan PPh final UMKM dikarenakan dengan aturan yang saat berlaku yakni PP nomor 55 tahun 2022, penghasilan yang diterima dari luar negeri dikecualikan sebagai objek pajak menurut PPh final UMKM, sehingga harus menggunakan PPh dengan ketentuan umum. Penggunaan PPh dengan ketentuan umum sungguh memberatkan WP UMKM di perbatasan negara yang melakukan usaha dagang di negara tetangga karena kerumitan, biaya pelaporan yang meningkat, dan potensi menanggung pajak yang jauh lebih tinggi dibandingkan penerapan PPh final UMKM. Untuk mengatasi masalah ini, penulis mengusulkan pemerintah dapat melakukan revisi atas PP nomor 55 tahun 2022 sehingga WP UMKM di perbatasan yang melakukan usaha di negara tetangga dapat dikenakan PPh final UMKM karena pada dasarnya kondisi mereka hampir sama dengan WP UMKM yang berjualan di dalam negeri. WP UMKM jika ingin mengembangkan usahanya dapat mengajukan pinjaman ke Lembaga keuangan yang sudah mensyaratkan adanya kepemilikan NPWP, dengan kewajiban perpajakan yang sudah rapi tentu memberikan ketenangan dan kenyamanan wajib pajak dalam menjalankan dan mengembangkan usaha

This paper's priority aims to examine the effects of advertising strategies and tourist attraction on visiting decisions and their impact on tourists' revisiting interest. The identity of Singkawang, which is often dubbed the 'City of a Thousand Temples', has attracted the attention of both local and domestic tourists. The 'Cap Go Meh' Festival, which is regularly held every year, complements the tourist attraction. Associative-quantitative are some characteristics of the research. They invited 100 informants to be interviewed by purposive sampling. The survey data is processed by path analysis, where the SmartPLS software supports statistical interpretation. Empirical investigation found that advertising strategy had a significant positive effect on the decision and interest of visiting tourists. Likewise, for tourist attractions that have a positive-significant effect on decisions and interest in visiting tourists again. Interestingly, the decision to visit also has a positive-significant effect on the interest of returning tourists. Limitations of the study need to evaluate a more extensive approach in order to help practitioners and researchers consider the dimensions of promotion, such as advertising strategy and tourism attraction, to support the decision and intention of tourists revisiting.