Nowadays, consumers are more aware regarding their decision to purchase a product, either for short-term or long-term use. There are several factors that lead the desire to repurchase in consumer perspective. This study tried to investigate the factors of price, experiential value, brand name, e-WOM, perceived value and perceived brand image as some variables deemed to have significant influences on the consumer repurchase behavior. This analysis uses quantitative analysis through AMOS analysis within 310 datasets to execute the hypothesis. The results of this research are defined that the price discount did not affect both on perceived brand image and value. The hypotheses testing showed that experiential value, brand name, e-WOM, perceived value and perceived brand image have significant effects on the consumer repurchase behavior. The practical implications posed that the growth of micro-financial companies which provided low down payment and long instalment without any discount offered are well accepted by consumer. The results of this study can be used as a direction for further study.   Received: 4 March 2021 / Accepted: 6 May 2021 / Published: 8 July 2021

Nowadays, Indonesia shopping patterns have significantly changed. E-commerce continues to grow rapidly as online shopping has become increasingly attractive. Online shopping saves time and offers convenience. This study was conducted in order to assess the impact of utilitarian and hedonic values on purchasing from online stores in Indonesia. The focus of the assessment was on five dimensions of hedonism and utilitarianism, which are: usefulness, enjoyment, ease of use, trustworthiness, and distribution channel (settlement). A total of 484 respondents were randomly asked to be participants. A questionnaire was the research instrument used to survey the participants for data gathering. The data was then analyzed using Structural Equation Modeling (SEM). Among the indicators tested, it was found that usefulness, enjoyment, ease of use, and distribution channel impacted hedonic values and utilitarian values significantly. Trustworthiness was the dimension that was not significant. For this study, the hypothesis was made that usefulness and enjoyment positively impacted impulsiveness. It can be concluded that whether due to utilitarian, hedonic, or impulsive motives, it will not be a problem. Indonesian shoppers will make purchases thru online shopping even if they have different motivations and purposes.

Binary options trading consists of derivative instruments. There are several factors that contribute to the misunderstanding of community perceptions of financial instruments in this case, Binary Option trading. To begin with, provide education and understanding of financial instruments and investments while dissecting the differences between them. A discussion is held of the fundamental and evaluate money in Binary Options trading, which is the cause of the disruption of the understanding of investment instruments in the social community. The authors evaluate the support factor of the social phenomenon of binary options which results in many material losses. Conclude what is happening in the social scope of Binary Option trading and provides suggestions and solutions and precautions for not to be unwanted. Essentially, this research aims to provide a true understanding of financial instruments, especially binary options that have been abused by many individuals during the discussion of binary options concept, as well as the strategy they employ to avoid the bandages of criminal law. This study utilizes the qualitative method of analysis based on literature reviews of several journals and case study analysis of events that have occurred in the social environment. Ultimately, it is expected that the results of this study will contribute to the development of educational development and increase awareness of Indonesian society.

Universities that offer higher education have become very popular among students who desire to advance their education, both for state and private universities that have a good reputation. The key to gaining a reputation as a "top tier" higher education institution is for universities to compete for educating better students as well as the quality of education itself, thus ensuring student satisfaction is a priority. To understand the attributes of higher education institutes services in Indonesia, this study analyses big data in the online reviews in Universitas Pembangunan Nasional Veteran Jawa Timur, as taken in Google Maps Review. Content analysis was conducted using the word frequency analysis to reveal the main themes of universities services quality. Critical incident method was conducted to examine the antecedents and outcomes of students’ satisfaction. The results of this study will assist decision-makers in higher education institutions in understanding student satisfaction. Keywords: Big data; satisfaction; text mining; higher education institute; online review.

This study aims to investigate the economic and legal implications of tax debt on tax obligations in Indonesia. The research was conducted by taking two legal sources relevant to this matter: Law on General Provisions and Tax Procedures (Undang-Undang Ketentuan Umum dan Tata Cara Perpajakan/KUP) and Tax Collection with Forced Letter (Penagihan Pajak Dengan Surat Paksa/PPSP). The basic considerations are that there are many legal institutions in these rules which are characterized by the character of the principle of preference as a legal principle. The research was conducted quantitively by using a normative and juridical approach. The data was analyzed by using a descriptive approach. Based on Article 21 of the KUP Law confirms that the right to advance only concerns the law of execution of tax debts through the auction of the property of the tax guarantor. Based on the KUP Law, which categorizes preemptive rights in the part of the execution of tax debts, the resulting legal implications involve the legal force of prior rights over other rights in the execution (auction) of the property of the tax guarantor. The KUP Law and the PPSP Law implicitly adhere to a broader understanding of prior rights than just the law for the execution of tax debts, resulting in the state’s position of preference beginning when the tax is declared payable by law. Abstrak Penelitian ini bertujuan untuk menyelidiki implikasi ekonomi dan hukum dari utang pajak terhadap kewajiban perpajakan di Indonesia. Penelitian dilakukan dengan mengambil dua sumber hukum yang relevan dengan hal tersebut, yaitu Undang-Undang Ketentuan Umum dan Tata Cara Perpajakan (UU KUP) dan Penagihan Pajak dengan Surat Paksa/PPSP). Dasar pertimbangannya adalah banyak pranata hukum dalam aturan-aturan tersebut yang dicirikan oleh sifat asas preferensi sebagai asas hukum. Penelitian dilakukan secara kuantitatif dengan menggunakan pendekatan normatif dan yuridis. Data dianalisis dengan menggunakan pendekatan deskriptif. Berdasarkan Pasal 21 UU KUP yang menegaskan bahwa hak uang muka hanya menyangkut hukum pelunasan utang pajak melalui pelelangan harta benda penanggung pajak. Berdasarkan UU KUP yang mengkategorikan hak mendahului dalam bagian dari pelaksanaan utang pajak, maka implikasi hukum yang ditimbulkannya menyangkut kekuatan hukum hak mendahului atas hak lainnya dalam pelaksanaan (pelelangan) harta benda penanggung pajak. UU KUP dan UU PPSP secara implisit menganut pengertian yang lebih luas tentang hak-hak yang didahulukan dari pada sekedar undang-undang pelaksanaan utang pajak, sehingga mengakibatkan negara berada pada posisi preferensi sejak pajak dinyatakan terutang oleh undang-undang. Kata kunci: Preferensi Utang Pajak, Kewajiban Perpajakan, Undang-Undang Ketentuan Umum Perpajakan (UU KUP), Undang-Undang Penagihan Pajak dengan Surat Paksa (UU PPSP)