This research aims to determine the calculation of acquisition price and selling price in order to determine value added tax. The analytical method used in this research is descriptive quantitative. This research data is qualitative and quantitative. Researcher data collection techniques are interviews and documentation. The research variables are acquisition price, selling price, and value added tax. The results of the research show that UD. Meteor in calculating the acquisition price is not correct because it has not added the acquisition cost element. In calculating prices, UD. Meteor is correct because it adds a mark up in its calculations, but it is not correct because it has not added the elements of electricity costs, telephone costs, equipment costs and labor costs. Therefore, the calculations in this study are greater than the UD calculations. Meteor. Based on the results of calculating the acquisition price and selling price in this research, the calculated value added tax is IDR 71,104,945.UD. Meteor should pay more attention to costs such as acquisition costs, electricity costs, telephone costs, equipment costs and labor costs when carrying out business activities, and calculate them properly. Preferably UD. Meteor recalculates the acquisition price and selling price by adding acquisition costs, electricity costs, telephone costs, equipment costs and labor costs. So that the acquisition price and selling price determined are more appropriate.
 
 

This study aims to investigate the effect of digital marketing (X1) and product variety (X2) on purchasing decisions (Y) with brand image (Z) as a mediator in the context of Micro, Small and Medium Enterprises (MSMEs) in Malang City, namely Bakso President. The population of this study were Instagram and Tiktok followers and the sample of this study were 327 respondents. This research technique uses proportional random sampling. This research analysis uses SEM-PLS. The results of this study highlight the importance of a thoughtful digital marketing strategy and high-quality product variety in building a strong brand image. The findings also underline that a positive brand image has a positive impact on consumer purchasing decisions at Bakso President. The practical implication is that MSMEs can utilize brand image as a strategic asset to improve their competitiveness and business growth.