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All Journal Jurnal Ekonomika Manajemen Dan Bisnis Journal of Artificial Intelligence and Digital Business
Manuel August Todingbua
Universitas Kristen Indonesia Paulus Makassar
Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering

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Pengaruh Penggunaan Fintech Payment Dan Self Control Terhadap Perilaku Keuangan Konsumtif Gen Z Di Kecamatan Tamalanrea Desvilla Bumbungan; Manuel August Todingbua; Benyamin Mongan
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 5 No. 1 (2026): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v5i1.4374

Abstract

This study aims to analyze the influence of fintech payment usage and self-control on the consumptive financial behavior of Generation Z in the Tamalanrea District, Makassar City. The research employed a quantitative method, with primary data collected through online questionnaires distributed to 100 Generation Z respondents selected using the Slovin formula, all of whom use fintech payment services. Data were analyzed using multiple linear regression with SPSS to test both the partial and simultaneous effects of the independent variables on the dependent variable. The results reveal that, simultaneously, fintech payment usage and self-control have a significant impact on consumptive behavior. However, partially, only self-control shows a negative and significant effect, while fintech payment does not significantly affect consumptive behavior. This indicates that an individual’s ability to exercise self-control plays a more dominant role in regulating consumption behavior compared to the convenience and promotional offers provided by fintech payment platforms. The novelty of this study lies in its focus on Generation Z in urban areas with high digital penetration and active fintech payment usage, emphasizing self-control as a key factor in minimizing consumptive behavior triggered by advancements in financial technology. These findings can serve as the basis for educational recommendations on digital financial management and policies that encourage self-control in fintech usage among Generation Z.
Pengaruh Pengetahuan dan Pemahaman Perpajakan UMKM terhadap Kepatuhan Wajib Pajak pada UMKM di Pasar Niaga Daya Vanesa Agatha Pasau; Delvina Merdiayu Ringgi; Manuel August Todingbua; Yohanis Tasik Allo
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.12681

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengetahuan perpajakan dan pemahaman perpajakan terhadap kepatuhan wajib pajak Usaha Mikro, Kecil, dan Menengah (UMKM) di Pasar Niaga Daya Makassar. Penelitian menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif kausal. Populasi penelitian terdiri atas 170 pelaku UMKM yang menjalankan usaha di Pasar Niaga Daya Makassar. Sampel sebanyak 63 responden ditentukan menggunakan rumus Slovin dan dipilih melalui teknik simple random sampling. Data penelitian diperoleh melalui penyebaran kuesioner dengan skala Likert dan dianalisis menggunakan IBM SPSS Statistics versi 26. Teknik analisis meliputi uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linear berganda, uji t, serta koefisien determinasi. Hasil penelitian menunjukkan bahwa pengetahuan perpajakan memiliki koefisien regresi sebesar 0,237, nilai t-hitung sebesar 1,903, dan nilai signifikansi sebesar 0,062. Hal tersebut menunjukkan bahwa pengetahuan perpajakan berpengaruh positif, tetapi tidak signifikan terhadap kepatuhan wajib pajak UMKM. Sementara itu, pemahaman perpajakan memiliki koefisien regresi sebesar 0,276, nilai t-hitung sebesar 2,572, dan nilai signifikansi sebesar 0,013, sehingga pemahaman perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak UMKM. Nilai Adjusted R Square sebesar 0,245 menunjukkan bahwa pengetahuan dan pemahaman perpajakan mampu menjelaskan 24,5% variasi kepatuhan wajib pajak, sedangkan 75,5% sisanya belum dijelaskan oleh model penelitian. Temuan ini menunjukkan bahwa kemampuan memahami dan menerapkan ketentuan perpajakan memiliki peran lebih kuat dalam meningkatkan kepatuhan dibandingkan sekadar pengetahuan dasar perpajakan.
Co-Authors Benyamin Mongan Delvina Merdiayu Ringgi Desvilla Bumbungan Vanesa Agatha Pasau Yohanis Tasik Allo