Analysis of MSME Pricing Strategies on TikTok Shop in Responding to Digital Tax Policy Increases: A Qualitative Approach (Case Study Toko Batik Salsa)
(Analisis Strategi Harga UMKM TikTok Shop dalam Merespons Kebijakan Kenaikan Pajak Digital: Pendekatan Kualitatif (Studi Kasus Toko Batik Salsa))
Keywords:
Digital Tax, MSMEs, Pricing Strategy, TikTok ShopAbstract
This study analyzes the interaction between digital tax regulations and the business practices of online MSMEs, focusing on the implementation, understanding, and impact of digital tax policies on TikTok Shop. The research adopts a descriptive qualitative approach, using in-depth interviews with the owner of Toko Batik Salsa, supported by secondary data from relevant regulations and literature. The findings reveal that the implementation of digital tax policies affects selling prices and operational costs for MSMEs. However, most business owners’ understanding of these policies originates from the platform itself rather than official government socialization. MSMEs perceive digital taxation as a burden that reduces purchasing power and transaction volume, particularly among price-sensitive consumers. These findings align with the Institutional Theory and the Theory of Planned Behavior. The implications suggest that the government needs to strengthen digital tax literacy and socialization efforts, while MSMEs are encouraged to integrate compliance strategies into their business adaptations to stay competitive in the era of social commerce.
Abstrak
Penelitian ini menganalisis interaksi antara regulasi pajak digital dan praktik bisnis UMKM online, dengan fokus pada penerapan, pemahaman, serta dampak kebijakan pajak digital di TikTok Shop. Pendekatan yang digunakan adalah kualitatif deskriptif, melalui wawancara mendalam dengan pemilik Toko Batik Salsa, yang didukung oleh data sekunder dari regulasi dan literatur terkait. Hasil penelitian menunjukkan bahwa penerapan pajak digital memengaruhi harga jual dan biaya operasional UMKM. Namun, pemahaman pelaku usaha sebagian besar bersumber dari platform itu sendiri, bukan melalui sosialisasi resmi pemerintah. UMKM menilai pajak digital sebagai beban yang menekan daya beli dan transaksi, khususnya bagi konsumen yang sensitif terhadap harga. Temuan ini sejalan dengan perspektif Institutional Theory dan Theory of Planned Behavior. Implikasinya, pemerintah perlu memperkuat literasi dan sosialisasi pajak digital, sedangkan pelaku UMKM dianjurkan mengintegrasikan strategi kepatuhan ke dalam adaptasi bisnis agar tetap kompetitif di era social commerce.
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