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"[ABSTRAKTujuan dari penelitian ini adalah untuk membuktikan pengaruh penghindaran pajak dan kepemilikan keluarga terhadap biaya utang perusahaan. Penelitian ini menggunakan metode panel dengan jumlah sampel 127 perusahaan yang terdaftar di Bursa Efek Indonesia dalam periode 2010-2013. Variabel kontrol yang digunakan yaitu umur perusahaan, ukuran perusahaan, kualitas auditor, leverage, dummy rasio utang terhadap ekuitas, dan arus kas operasi. Hasil penelitian membuktikan bahwa penghindaran pajak yang diukur dengan proksi abnormal BTD terbukti memiliki pengaruh negatif signifikan terhadap biaya utang. Selain itu, kepemilikan keluarga yang diukur dengan dummy kepemilikan keluarga mayoritas juga terbukti memiliki pengaruh negatif signifikan terhadap biaya utang.

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ABSTRACTThe objective of this study is to examine the effect of tax avoidance and family ownership on corporate cost of debt. This study used panel method with 127 public firm listed in BEI in 2010-2013 as the sample. Control variabel used are firm age, firm size, auditor quality, leverage, and operational cash flow. The empirical results give evidence that tax avoidance, which is measured by abnormal BTD has significant negative effect on cost of debt. Family ownership, which is measured by dummy variable for majority family ownership also has significant negative on cost of debt.;The objective of this study is to examine the effect of tax avoidance and family ownership on corporate cost of debt. This study used panel method with 127 public firm listed in BEI in 2010-2013 as the sample. Control variabel used are firm age, firm size, auditor quality, leverage, and operational cash flow. The empirical results give evidence that tax avoidance, which is measured by abnormal BTD has significant negative effect on cost of debt. Family ownership, which is measured by dummy variable for majority family ownership also has significant negative on cost of debt., The objective of this study is to examine the effect of tax avoidance and family ownership on corporate cost of debt. This study used panel method with 127 public firm listed in BEI in 2010-2013 as the sample. Control variabel used are firm age, firm size, auditor quality, leverage, and operational cash flow. The empirical results give evidence that tax avoidance, which is measured by abnormal BTD has significant negative effect on cost of debt. Family ownership, which is measured by dummy variable for majority family ownership also has significant negative on cost of debt.]"

"[ABSTRAKPenelitian ini membahas pengaruh product related factor dan channel related factor terhadap seleksi website pemesanan hotel melalui internet dengan membandingkan Website Online Travel Agent (OTA) dan Website Hotel. Skripsi ini membahas pengaruh terhadap purchase intention yang ditimbulkan oleh product related factor, channel related factor dan information search intention. Penelitian menghasilkan kesimpulan pada kedua website, purchase intention tidak dipengaruhi secara signifikan oleh product related factor. Sedangkan pada product related factor dan channel related factor berpengaruh secara signifikan terhadap information search intention pada Website Hotel dan channel related factor berpengaruh secara signifikan terhadap purchase intention dan information search intention pada Website OTA. Pada penelitian ini juga terdapat implikasi manajerial serta saran untuk penelitian selanjutnya.

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ABSTRACTThis study discusses the effect of product related factor and channel related factor towards selection of online hotel booking channel via Internet with comparing on Online Travel Agent (OTA) and Hotel Website. This study also includes two other variables, namely information search intention and affecting on purchase intention. This results of this research show that on both website, purchase intention did not significantly affected by product related factor. But channel related factors significantly influence information search intention for both Website and purchase intention on OTA Website. There are also managerial implications and advices for the next research., This study discusses the effect of product related factor and channel related factor towards selection of online hotel booking channel via Internet with comparing on Online Travel Agent (OTA) and Hotel Website. This study also includes two other variables, namely information search intention and affecting on purchase intention. This results of this research show that on both website, purchase intention did not significantly affected by product related factor. But channel related factors significantly influence information search intention for both Website and purchase intention on OTA Website. There are also managerial implications and advices for the next research.]"

"Penelitian ini membahas tentang faktor yang memengaruhi niat pembelian kembali pada Online Travel Agent OTA . Responden penelitian ini berjumlah 225 orang dan merupakan orang yang sudah pernah memesan hotel secara online melalui situs Traveloka dalam kurun waktu tiga bulan terakhir dengan wilayah cakupan Jakarta, Bogor, Depok, Tangerang, dan Bekasi. Pengolahan data menggunakan program LISREL 8,51. Hasil penelitian menunjukkan bahwa product related factors berpengaruh positif pada niat pembelian kembali, begitu juga dengan channel related factors yang terbukti berpengaruh positif pada niat pembelian kembali, serta channel related factors berpengaruh positif pada niat pencarian informasi, penelitian ini juga menemukan bahwa product related factors tidak berpengaruh pada niat pencarian informasi, dan niat pencarian informasi tidak berpengaruh pada niat pembelian kembali.

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This research studies the factors that affect repurchase intention on OTAs Online Travel Agent. This research sampled 225 respondents, which are people who have booked hotel stays through the website app Traveloka in the past three months, living in areas of Jakarta, Bogor, Depok, Tangerang, and Bekasi. The data was processed using the software LISREL 8.51.

This research shows that Product Related Factors have positive effect on Repurchase Intention, and Channel Related Factors have positive effect on Repurchase Intention, also Channel Related Factors have positive effect on Information Search Intention. This research also shows that Product Related Factors has no positive effect on Information Search Intention and Information Search Intention has no positive effect on Repurchase Intention."

"Pemesanan tiket hotel melalui Online Travel Agent (OTA) mengalami penurunan secara signifikan di masa pandemi COVID-19. Melihat permasalahan tersebut, perlu adanya strategi yang diterapkan oleh suatu hotel untuk dapat kembali meningkatkan pendapatan mereka. Penerapan informasi mengenai protokol keamanan dan pemberian diskon kepada pengguna diharapkan dapat kembali meningkatkan pembelian tiket hotel. Penelitian ini bertujuan untuk menganalisis faktor yang dapat meningkatkan intensi pembelian tiket hotel dengan menganalisis pengaruh dari faktor safety information transparency dan economic benefits dengan pengaruh moderasi booking motivation terhadap intensi pembelian tiket hotel melalui OTA. Penelitian ini menggunakan metode eksperimental between subject 2 (safety information transparency: ada, tidak ada) x 2 (economic benefits: high, low) x 2 (booking motivation: business, leisure). Data responden dalam penelitian ini berjumlah 248 responden. Pengujian hipotesis dilakukan menggunakan metode ANOVA dan analisis mediasi. Penelitian ini berhasil membuktikan bahwa pemberian safety information dan economic benefits meningkatkan perceived value dan attitude pengguna terhadap hotel. Namun terdapat perbedaan antara pengguna dengan booking motivation leisure dan business. Pada leisure traveler, safety information dan economic benefits memiliki pengaruh terhadap perceived value dan attitude, sedangkan untuk business traveler, safety information tidak berpengaruh terhadap perceived value dan attitude, sedangkan economic benefits hanya memiliki pengaruh terhadap attitude. Lebih lanjut, attitude dan perceived value juga terbukti dalam meningkatkan intensi pemesanan dan memediasi pengaruh safety information transparency dan economic benefits terhadap intensi pemesanan hotel. Penelitian ini diharapkan dapat memberikan wawasan mengenai strategi pemasaran kepada pelaku bisnis OTA dan menjadi acuan dalam pengembangan fitur pada halaman pemesanan hotel.

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Hotel tickets booking through Online Travel Agents (OTA) significantly decreased during the COVID-19 pandemic. Seeing these problems, it is necessary to have a strategy implemented by a hotel to be able to increase their income. The application of information regarding security protocols and giving discounts to users is expected to increase the purchase of hotel tickets again. This study aims to analyze the factors that can increase the intention to purchase hotel tickets by analyzing the influence of safety information transparency and economic benefits factors with the moderating effect of booking motivation on the intention to purchase hotel tickets through OTA. This study uses an experimental method between subject 2 (safety information transparency: yes, no) x 2 (economic benefits: high, low) x 2 (booking motivation: business, leisure). Data respondents in this study amounted to 248 respondents. Hypothesis testing was done using ANOVA method and mediation analysis. This study succeeded in proving that the provision of safety information and economic benefits increases the perceived value and attitude of users towards the hotel. However, there are differences between users with motivational leisure and business bookings. For leisure travelers, safety information and economic benefits have an influence on perceived value and attitude, while for business travelers, safety information has no effect on perceived value and attitude, while economic benefits only has an effect on attitude. Furthermore, attitude and perceived value have also been shown to increase booking intentions and mediate the effect of safety information transparency and economic benefits on hotel booking intentions. This research is expected to provide insight into marketing strategies for OTA business people and become a reference in developing features on hotel booking pages."

"Pandemi Covid-19 yang terjadi sejak tahun 2019, turut memberikan dampak yang signifikan terhadap perekonomian Indonesia, khususnya pada tahun 2020 dan 2021. Hal tersebut juga berimplikasi pada penerimaan masing-masing daerah, apalagi bagi pusat bisnis dan ekonomi, yaitu ibukota DKI Jakarta. Sektor penerimaan asli daerah terbesar DKI Jakarta meliputi Pajak Daerah yang terdiri dari berbagai jenis, salah satunya adalah Pajak Hotel. Skripsi ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi kepatuhan pemenuhan kewajiban perpajakan hotel, untuk menganalisis bentuk pemenuhan kewajiban perpajakan sebagai bentuk kepatuhan yang dilakukan Wajib Pajak Hotel X, dan untuk menganalisis Compliance Cost  dalam pemenuhan kewajiban pajak hotel wajib pajak hotel pada masa pandemi Covid-19 (Studi Kasus pada Hotel X Tahun 2020 dan 2021). Penelitian ini menggunakan pendekatan kualitatif dengan melakukan studi literatur dan studi lapangan. Berdasarkan penelitian ditemukan bahwa yang menjadi faktor Wajib Pajak Hotel X patuh menjalankan kewajiban pajak hotelnya diantaranya dipengaruhi beberapa faktor, yaitu adanya sanksi yang menjerat jika melanggar, pemenuhan kewajiban pajak hotel yang cenderung mudah dan murah, serta adanya risiko diperiksa oleh fiskus. Kepatuhan pajak pada Hotel X dilakukan dengan menjalankan kewajiban mendaftarkan diri, menghitung, menyetor, dan melaporkan pajak hotel terutang. Saran yang dapat diberikan untuk dapat meningkatkan kepatuhan Wajib Pajak Hotel dalam memenuhi kewajiban perpajakannya disarankan Wajib Pajak Hotel X memiliki pengetahuan lebih mendalam terkait dengan alokasi dana pajak hotel yang setiap bulannya disetorkan, pemenuhan kewajiban pajak hotel yang diimplementasikan dalam sistem online diharapkan Wajib Pajak Hotel X dapat lebih pro-aktif, serta kepada pelayanan khususnya yang berkaitan dengan tax administration yang dilakukan oleh otoritas pajak (dalam hal ini yaitu Bapenda) perlu dioptimalkan kembali, dilakukan evaluasi, guna memberikan pelayanan yang mudah, murah, dan cepat bagi Wajib Pajak Hotel.

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The Covid-19 pandemic that has occurred since 2019, has also had a significant impact on the Indonesian economy, especially in 2020 and 2021. This also has implications for the revenue of each region, especially for the business and economic center, namely the capital city of DKI Jakarta. The largest regional revenue sector for DKI Jakarta includes Regional Taxes which consist of various types, one of which is Hotel Tax. This thesis aims to analyze the factors that affect compliance with hotel tax obligations, to analyze the form of fulfillment of tax obligations as a form of compliance by Hotel Taxpayer X, and to analyze Compliance Cost in fulfilling hotel tax obligations of hotel taxpayers during the Pandemic Covid-19 (Case Study on Hotel X in 2020 and 2021). This study uses a qualitative approach by conducting literature studies and field studies. Based on the research, it was found that the factors contributing to the compliance of Hotel Taxpayers in carrying out their hotel tax obligations were influenced by several factors, namely the existence of sanctions that ensnared if they violated, the fulfillment of hotel tax obligations which tended to be easy and cheap, and the risk of being examined by the tax authorities. Tax compliance at Hotel X is carried out by carrying out the obligations of registering, calculating, depositing, and reporting hotel taxes owed. Suggestions that can be given to improve the compliance of Hotel Taxpayers in fulfilling their tax obligations are suggested that Hotel Taxpayers X have more in-depth knowledge related to the allocation of hotel tax funds that are deposited every month, the fulfillment of hotel tax obligations implemented in the online system is expected that Hotel X Taxpayers can more pro-active, as well as services, especially those related to tax administration, which are carried out by the tax authorities (in this case, Bapenda) need to be re-optimized, evaluated, in order to provide easy, cheap, and fast services for Hotel Taxpayers. "

"Skripsi ini membahas mengenai analisis faktor-faktor yang mempengaruhi kepuasan dan loyalitas bagi konsumen yang melakukan pembelian barang melalui internet yaitu faktor eksternal yang berasal dari penerimanaan teknologi (technology acceptance factors), kualitas layanan website (website service quality), dan E-ServQual serta faktor internal yakni specific holdup cost. Pengelolahan data dalam penelitian ini menggunakan Structural Equation Modeling dengan LISREL 8.8. Hasil penelitian ini menunjukkan bahwa ketiga faktor tersebut mempengaruhi kepuasan dan loyalitas konsumen yang melakukan pembelian barang melalui internet. Dalam penelitian ini juga ditemukan bahwa loyalitas dapat dipengaruhi secara langsung melalui eksternal faktor dan secara tidak langsung dengan pengaruh yang diberikan oleh kepuasan konsumen secara signifikan. Hal ini menunjukkan bahwa untuk meningkatkan kepuasan dan loyalitas, para pebisnis perlu memperhatikan faktor penerimaan teknologi, kualitas layanan website, dan specific holdup cost.

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This research discusses the analysis of the factors that influence satisfaction and loyalty for consumers who purchase goods over the internet is an external factor that comes from technology acceptance factors, website service quality, and EServQual as well as internal factors that is specific holdup cost. Structural Equation Modeling with LISREL 8.8 program has been used to process the data.

These results of this research shows that three factors influence the satisfaction and loyalty of consumers who make purchases via the internet. This study also found that loyalty can be influenced by external factors directly and indirectly by the impact of customer satisfaction significantly. This indicates that to increase customer satisfaction and loyalty, businesses need to concern about technology acceptance factors, website service quality, and specific holdup cost."

"Online travel agent (OTA) merupakan gabungan antara marketplace dan agen travel konvensional. Saat ini, OTA menjadi pilihan utama masyarakat Indonesia jika ingin bepergian karena transaksi pemesanan dapat dilakukan secara online sehingga memberikan kemudahan kepada penggunanya. Pencetus berdirinya OTA di Indonesia adalah aplikasi tiket.com, dengan layanan produk yang paling populer adalah fitur pemesanan tiket pesawatnya. Meskipun fitur tersebut paling banyak digunakan oleh pengguna aplikasi tiket.com, masih banyak ruang untuk perbaikan dan peningkatan. Oleh sebab itu, penulis melakukan penelitian ini untuk memberikan evaluasi dan saran desain alternatif fitur pemesanan tiket pesawat pada aplikasi tiket.com. Dalam merancang desain alternatif, penelitian ini menggunakan pendekatan User-Centered Design (UCD), Nielsen's Ten Usability, dan prinsip Shneiderman’s Eight Golden Rules of Interface Design. Lalu, untuk mengevaluasi hasil perancangan desain, tim penulis menggunakan Usability Testing (UT), System Usability Scale (SUS), dan expert reviews. Penelitian ini menghasilkan desain alternatif berbasis mobile dengan rata-rata tingkat keberhasilan UT sebesar 89% dan dikategorikan B (excellent) dengan rata-rata nilai SUS 82,25. Selain itu, dilakukan juga peninjauan desain alternatif dengan para ahli bidang UI/UX. Berdasarkan hasil evaluasi tersebut, terdapat beberapa catatan yang telah dievaluasi dan diperbaiki pada tahap iterasi desain.

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Online travel agent (OTA) is a combination of a marketplace and a conventional travel agent. Currently, OTA is the main choice for Indonesian people if they want to travel because transactions can be done online, making it easier for users. The originator of the OTA establishment in Indonesia is tiket.com, with the most popular product service being its flight ticket booking feature. Even though this feature is most widely used by tiket.com application users, there is still a lot of room for improvement. Thus, the authors conducted this research to provide evaluation and suggestions for alternative designs for flight ticket booking features on the tiket.com application. In designing alternative designs, this research uses the User Centered Design (UCD) approach, Nielsen's Ten Usability, and Shneiderman's Eight Golden Rules of Interface Design principle. Then, to evaluate the design results, the writing team used Usability Testing (UT), System Usability Scale (SUS), and expert reviews. This research resulted in an alternative mobile-based design with UT average success rate of 89% and categorized B (excellent) with an average SUS score of 82,25. In addition, a review of alternative designs with experts in the UI/UX field was also carried out. Based on the evaluation results, there are some notes that have been evaluated and improved at the design iteration stage."

"Online travel agent (OTA) merupakan gabungan antara marketplace dan agen travel konvensional. Saat ini, OTA menjadi pilihan utama masyarakat Indonesia jika ingin bepergian karena transaksi pemesanan dapat dilakukan secara online sehingga memberikan kemudahan kepada penggunanya. Pencetus berdirinya OTA di Indonesia adalah aplikasi tiket.com, dengan layanan produk yang paling populer adalah fitur pemesanan tiket pesawatnya. Meskipun fitur tersebut paling banyak digunakan oleh pengguna aplikasi tiket.com, masih banyak ruang untuk perbaikan dan peningkatan. Oleh sebab itu, penulis melakukan penelitian ini untuk memberikan evaluasi dan saran desain alternatif fitur pemesanan tiket pesawat pada aplikasi tiket.com. Dalam merancang desain alternatif, penelitian ini menggunakan pendekatan User-Centered Design (UCD), Nielsen's Ten Usability, dan prinsip Shneiderman’s Eight Golden Rules of Interface Design. Lalu, untuk mengevaluasi hasil perancangan desain, tim penulis menggunakan Usability Testing (UT), System Usability Scale (SUS), dan expert reviews. Penelitian ini menghasilkan desain alternatif berbasis mobile dengan rata-rata tingkat keberhasilan UT sebesar 89% dan dikategorikan B (excellent) dengan rata-rata nilai SUS 82,25. Selain itu, dilakukan juga peninjauan desain alternatif dengan para ahli bidang UI/UX. Berdasarkan hasil evaluasi tersebut, terdapat beberapa catatan yang telah dievaluasi dan diperbaiki pada tahap iterasi desain.

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Online travel agent (OTA) is a combination of a marketplace and a conventional travel agent. Currently, OTA is the main choice for Indonesian people if they want to travel because transactions can be done online, making it easier for users. The originator of the OTA establishment in Indonesia is tiket.com, with the most popular product service being its flight ticket booking feature. Even though this feature is most widely used by tiket.com application users, there is still a lot of room for improvement. Thus, the authors conducted this research to provide evaluation and suggestions for alternative designs for flight ticket booking features on the tiket.com application. In designing alternative designs, this research uses the User Centered Design (UCD) approach, Nielsen's Ten Usability, and Shneiderman's Eight Golden Rules of Interface Design principle. Then, to evaluate the design results, the writing team used Usability Testing (UT), System Usability Scale (SUS), and expert reviews. This research resulted in an alternative mobile-based design with UT average success rate of 89% and categorized B (excellent) with an average SUS score of 82,25. In addition, a review of alternative designs with experts in the UI/UX field was also carried out. Based on the evaluation results, there are some notes that have been evaluated and improved at the design iteration stage."

"Industri pariwisata dinilai mengalami peningkatan yang signifikan di era pasca pandemi dengan Online Travel Agent (OTA) seperti tiket.com dan Traveloka yang memainkan peran penting dalam menyediakan produk pariwisata secara daring. Dalam konteks ini, strategi cross-selling, yang menawarkan produk tambahan kepada konsumen, menjadi kunci dalam memaksimalkan nilai bagi konsumen dan meningkatkan pendapatan bagi OTA. Cross-selling merupakan strategi yang cocok diimplementasikan pada OTA untuk memaksimalkan revenue dibanding strategi lainnya, seperti upselling. Perilaku konsumen OTA yang cenderung mencari produk dengan harga termurah membuat penawaran produk dengan harga lebih mahal tidak diminati oleh konsumen. Sementara, pada cross-selling, konsumen dapat dipertahankan dan peluang untuk menambah pembelian akan lebih besar. Namun, masih ada tantangan dalam memahami faktor-faktor yang secara efektif mempengaruhi persepsi nilai dan niat pembelian konsumen terhadap produk tambahan tersebut. Berangkat dari isu tersebut, penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi persepsi nilai dan niat pembelian produk tambahan (cross-selling) di OTA. Untuk meneliti hal tersebut, peneliti menggunakan teori Elaboration Likelihood Model (teori ELM—teori yang menjelaskan pembentukan sikap sebagai hasil dari proses pemrosesan informasi rute central dan rute peripheral) dan perceived value. Data pada penelitian ini dikumpulkan secara kuantitatif melalui kuesioner daring yang memperoleh 573 responden valid dan kualitatif melalui wawancara sebanyak 21 narasumber. Data kuantitatif diolah menggunakan metode PLS-SEM sedangkan data kualitatif diolah menggunakan metode content analysis. Hasil penelitian ini menunjukkan faktor-faktor pada ELM yang memengaruhi utilitarian value secara signifikan adalah monetary saving, navigation design, serta time pressure. Sementara itu, product information, personalization, image appeal, time pressure terbukti memengaruhi hedonic value secara signifikan. Perceived value yang terdiri dari utilitarian value dan hedonic value terbukti memengaruhi attitude toward purchasing secara signifikan. Attitude toward purchasing terbukti memengaruhi intention to purchase secara signifikan. Penelitian ini berimplikasi teoritis dengan menjadi penelitian pertama pada konteks OTA yang membahas terkait cross-selling. Penelitian ini berimplikasi praktis bagi para OTA untuk dapat mengoptimalkan strategi cross-selling yang mereka miliki.

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The tourism industry is considered to have experienced a significant increase in the post-pandemic era with Online Travel Agents (OTAs) such as tiket.com and Traveloka playing an important role in providing tourism products online. In this context, cross-selling strategies, which offer additional products to consumers, are key in maximizing value for consumers and increasing revenue for OTAs. Cross-selling is a suitable strategy for OTAs to maximize revenue compared to other strategies, such as upselling. The behavior of OTA consumers who tend to look for products at the lowest price makes offering products at higher prices not attractive to consumers. Meanwhile, with cross-selling, consumers can be retained and the opportunity to increase purchases will be greater. However, there are still challenges in understanding the factors that effectively influence consumers' value perceptions and purchase intentions towards these additional products. Based on this issue, this study aims to analyze the factors that influence the perceived value and purchase intention of cross-selling in OTAs. To examine this, researchers used the Elaboration Likelihood Model theory (ELM-the theory that explains attitude formation as a result of the central route and peripheral route information processing process) and perceived value. The data in this study were collected quantitatively through an online questionnaire that obtained 573 valid respondents and qualitatively through interviews with 21 informants. Quantitative data is processed using the PLS-SEM method while qualitative data is processed using the content analysis method. The results of this study show that the factors in ELM that significantly affect utilitarian value are monetary savings, navigation design, and time pressure. Meanwhile, product information, personalization, image appeal, time pressure are proven to significantly influence hedonic value. Perceived value consisting of utilitarian value and hedonic value is proven to significantly influence attitude toward purchasing. Attitude toward purchasing is proven to significantly influence intention to purchase. This research has theoretical implications by being the first research in the OTA context that discusses cross-selling. This research has practical implications for OTAs to be able to optimize their cross-selling strategies."

"Industri pariwisata dinilai mengalami peningkatan yang signifikan di era pasca pandemi dengan Online Travel Agent (OTA) seperti tiket.com dan Traveloka yang memainkan peran penting dalam menyediakan produk pariwisata secara daring. Dalam konteks ini, strategi cross-selling, yang menawarkan produk tambahan kepada konsumen, menjadi kunci dalam memaksimalkan nilai bagi konsumen dan meningkatkan pendapatan bagi OTA. Cross-selling merupakan strategi yang cocok diimplementasikan pada OTA untuk memaksimalkan revenue dibanding strategi lainnya, seperti upselling. Perilaku konsumen OTA yang cenderung mencari produk dengan harga termurah membuat penawaran produk dengan harga lebih mahal tidak diminati oleh konsumen. Sementara, pada cross-selling, konsumen dapat dipertahankan dan peluang untuk menambah pembelian akan lebih besar. Namun, masih ada tantangan dalam memahami faktor-faktor yang secara efektif mempengaruhi persepsi nilai dan niat pembelian konsumen terhadap produk tambahan tersebut. Berangkat dari isu tersebut, penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi persepsi nilai dan niat pembelian produk tambahan (cross-selling) di OTA. Untuk meneliti hal tersebut, peneliti menggunakan teori Elaboration Likelihood Model (teori ELM—teori yang menjelaskan pembentukan sikap sebagai hasil dari proses pemrosesan informasi rute central dan rute peripheral) dan perceived value. Data pada penelitian ini dikumpulkan secara kuantitatif melalui kuesioner daring yang memperoleh 573 responden valid dan kualitatif melalui wawancara sebanyak 21 narasumber. Data kuantitatif diolah menggunakan metode PLS-SEM sedangkan data kualitatif diolah menggunakan metode content analysis. Hasil penelitian ini menunjukkan faktor-faktor pada ELM yang memengaruhi utilitarian value secara signifikan adalah monetary saving, navigation design, serta time pressure. Sementara itu, product information, personalization, image appeal, time pressure terbukti memengaruhi hedonic value secara signifikan. Perceived value yang terdiri dari utilitarian value dan hedonic value terbukti memengaruhi attitude toward purchasing secara signifikan. Attitude toward purchasing terbukti memengaruhi intention to purchase secara signifikan. Penelitian ini berimplikasi teoritis dengan menjadi penelitian pertama pada konteks OTA yang membahas terkait cross-selling. Penelitian ini berimplikasi praktis bagi para OTA untuk dapat mengoptimalkan strategi cross-selling yang mereka miliki.

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The tourism industry is considered to have experienced a significant increase in the post-pandemic era with Online Travel Agents (OTAs) such as tiket.com and Traveloka playing an important role in providing tourism products online. In this context, cross-selling strategies, which offer additional products to consumers, are key in maximizing value for consumers and increasing revenue for OTAs. Cross-selling is a suitable strategy for OTAs to maximize revenue compared to other strategies, such as upselling. The behavior of OTA consumers who tend to look for products at the lowest price makes offering products at higher prices not attractive to consumers. Meanwhile, with cross-selling, consumers can be retained and the opportunity to increase purchases will be greater. However, there are still challenges in understanding the factors that effectively influence consumers' value perceptions and purchase intentions towards these additional products. Based on this issue, this study aims to analyze the factors that influence the perceived value and purchase intention of cross-selling in OTAs. To examine this, researchers used the Elaboration Likelihood Model theory (ELM-the theory that explains attitude formation as a result of the central route and peripheral route information processing process) and perceived value. The data in this study were collected quantitatively through an online questionnaire that obtained 573 valid respondents and qualitatively through interviews with 21 informants. Quantitative data is processed using the PLS-SEM method while qualitative data is processed using the content analysis method. The results of this study show that the factors in ELM that significantly affect utilitarian value are monetary savings, navigation design, and time pressure. Meanwhile, product information, personalization, image appeal, time pressure are proven to significantly influence hedonic value. Perceived value consisting of utilitarian value and hedonic value is proven to significantly influence attitude toward purchasing. Attitude toward purchasing is proven to significantly influence intention to purchase. This research has theoretical implications by being the first research in the OTA context that discusses cross-selling. This research has practical implications for OTAs to be able to optimize their cross-selling strategies."