https://jurnal.untag-sby.ac.id/index.php/JEB17 <p style="line-height: 115%; font-size: 16px; font-family: 'Trebuchet MS',sans-serif; color: black; text-align: justify; margin: 0cm 0cm 10.0pt 0cm;"><span style="color: #000000; font-size: 14px;"><strong>JEB17 -Journal of Economics and Business</strong> is biannual peer-reviewed, open-access journal published by the Faculty of Economics and Bussines, at the Universitas 17 Agustus 1945 Surabaya. It publishes high quality research papers in all fields of &nbsp;Economics and in closely related fields of finance, online and offline bussines, accounting, management, and politics in economy, trading and enterpreneurship. The Journal is interested in both theoretical and applied research with an emphasis on topics in corporate finance, financial markets and institutions, and investments. Research in real estate industry, insurance industry, monetary theory and policy, and industrial organization is also welcomed. The journal is also encourages articles dealing with the relation between the financial structure of firms and the industrial structure of the product market.</span></p> Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya, Indonesia en-US JEB17 : Jurnal Ekonomi dan Bisnis 2503-4634 Submission of the text implies that the work submitted has never been published before (except as part of a thesis or report, or abstract); that it is not considered to be published elsewhere; that this publication has been approved by all joint authors. If and when the manuscript is accepted for publication, the author still holds the copyright and retains publishing rights without restriction. Authors or others are permitted to reproduce articles as long as they are not for commercial purposes. For new discoveries, authors are advised to manage their patents before they are published. License type is <a title="CC-BY-SA-4.0." href="https://creativecommons.org/licenses/by-sa/4.0/" target="_self">CC-BY-SA 4.0.</a> https://jurnal.untag-sby.ac.id/index.php/JEB17/article/view/132287 Abstract This study aims to determine the effect of flash sales, live streaming, and brand image on the decision to purchase G2G (Glad 2 Glow) products on the Shopee platform, with free shipping as an intervening variable. The research questions in this study include how each variable, both directly and indirectly through free shipping, influences consumer purchasing decisions. The variables in this study include flash sales (X1), live streaming (X2), and brand image (X3) as independent variables, purchasing decisions (Y) as the dependent variable, and free shipping (Z) as the intervening variable. The population in this study consists of 3,500,000 followers of the official G2G shop on the Shopee platform, with a sample size of 125 respondents obtained using purposive sampling. The urgency of this study is driven by the intense competition in the online beauty industry, necessitating measurable digital marketing strategies to increase purchase conversion rates. This study uses a quantitative approach with a survey method, while data analysis techniques are conducted using Structural Equation Modelling (SEM) based on Partial Least Squares (PLS) through the SmartPLS 4.0 application. The results of the study indicate that flash sales, live streaming, and brand image have a positive and significant effect on purchase decisions, both directly and indirectly through free shipping. Free shipping was found to be a partial mediating variable that strengthens the relationship between independent variables and purchase decisions. The limitations of this study lie in its scope, which focuses on a single brand and a single e-commerce platform. The implications of this study suggest that integrating digital promotional strategies with logistical incentives such as free shipping can be an effective approach to increasing consumer purchase decisions in marketplaces. Keywords: Flash Sale, Live Streaming, Brand Image, Free Shipping, Purchase Decision, Shopee, G2G. Siti titis indramayu lindyawanti Indira Shofia Maulida Copyright (c) 2025 JEB17 : Jurnal Ekonomi dan Bisnis 2025-07-04 2025-07-04 10 02 129 142 10.30996/jeb17.v10i02.132287 https://jurnal.untag-sby.ac.id/index.php/JEB17/article/view/132384 Abstract This study aims to determine the effectiveness and contribution of regional taxes as a source of Regional Original Revenue (PAD) at the Kupang Regency Regional Revenue Agency (BAPBD). This study employed qualitative methods. The types and sources of data used in the study were primary and secondary data. Data collection techniques employed were interviews and documentation. Data analysis techniques using effectiveness ratios were used to determine the region's ability to realize targets, while contribution ratios were used to determine the contribution of regional taxes as a source of regional original revenue. The results showed that the level of effectiveness of regional taxes in Kupang Regency fell into the less effective category with an average percentage of 84.98%. Meanwhile, the contribution of regional taxes as a source of regional original revenue at the Kupang Regency Regional Revenue Agency averaged 28.90%, a percentage that falls within the moderate category. The regional government is expected to further improve its performance in regional tax collection in Kupang Regency and to further explore the potential of existing taxes. Keywords: Regional Original Revenue, Effectiveness, Regional Taxes Wilsna Rupilu Thereza Julita Nggelan Agnes Kidi Mudamakin Eugenia H P. Tanan Copyright (c) 2025 JEB17 : Jurnal Ekonomi dan Bisnis https://creativecommons.org/licenses/by-sa/4.0 2025-08-12 2025-08-12 10 02 143 152 10.30996/jeb17.v10i02.132384