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All Journal Paradigma : Journal of Science, Religion and Culture Studies I-ECONOMICS: A Research Journal on Islamic Economics Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat JURNAL PENDIDIKAN TAMBUSAI International Journal of Supply Chain Management JOURNAL OF SCIENCE AND SOCIAL RESEARCH Dinasti International Journal of Management Science Jurnal Ners International Journal of Demos Dinasti International Journal of Digital Business Management Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Computer Science and Informatics Engineering AGRITEKH (Jurnal Agribisnis dan Teknologi Pangan) JURNAL ECONOMINA Junior Medical Journal Jurnal Penelitian dan Pengabdian Masyarakat Journal of Entrepreneurship and Community Innovations I-Con Media AKSIOMA : Jurnal Sains Ekonomi dan Edukasi UNIVERSUM : Jurnal KeIslaman dan Kebudayaan
Gunawan, Andri
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Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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Journal : Dinasti International Journal of Economics, Finance

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User Adoption and benefit of Single Identity Number (Empirical Study from Directorate General of Tax) Kusumadewi Sumarna, Merry; Gunawan, Andri; Fredy Maradona, Agus
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.2977

Abstract

The purpose of this research is to analyze the variables affecting user adoption of the Single Identity Number and the benefits derived from it. The adoption variables include user convenience, social influence, performance expectancy, facilitating conditions, trust in the internet, trust in the government, and societal culture. The benefit variables were taxpayer compliance, tax revenue, and public satisfaction. This quantitative study used incidental sampling for sample collection and used Structural Equation Modeling (SEM) analysis with Partial Least Square (PLS) statistical methods. The results of this study indicate that user convenience, social influence, performance expectancy, facilitating conditions, trust in the internet, trust in the government, and societal culture have a significant positive effect on the intention to integrate NIK (National Identity Number) and NPWP (Taxpayer Identification Number). Furthermore, the intention to integrate NIK and NPWP has a significant positive impact on the intention to pay taxes, tax compliance and public satisfaction.  
Co-Authors Achya, Vioni Alvida Agus Purnomo Albana, Ikhsan Aldayanti, Ulfa ANDIKA SAPUTRA Ani, Serli Arindi Anizar Anizar Aziza, Rohana Nur Azzahra, Shabrina B, Jauchar Budiantoro, Harry Challen, Auliffi Ermian Dhani Alfarhabi, Ikhwan Dwi Novirani Edi Prasetyo Edward Syam Fahleti, Widya Hana farrah fadillah, ara Fatimah Eliana, Fatimah Fredy Maradona, Agus Gorda, A.A.A. Ngr Sri Rahayu Haerudjaman, R. Hidayat, Muhammad Ayat Idhar Yahya Kelik Putranto, Kelik Khawarita Siregar Kinanti, Sekar Kusumadewi Sumarna, Merry Laing, Piter Lapae, Kanaya Latupeirissa, Jonathan Jacob Paul Lestari, Nita Septiani Mahbub Elby, Muhammad Khairil Muhammad Akhyar Adnan Muhammad Syahputra Novelan Muhammad Zen, Muhammad Ningsih, Hestin Agus Tantri Nurjanah, Feby Prastyantoro, Riharsono Qomariyah R.S Qomqriyah Rasyid, Muksin Rizda Hayyu Rizqi Mumtaz, Nada Samuel Horas Sarjana Sardjana, Samuel Horas Siti Nurul Khotimah Sri Utami Sri Utami Sri Utami, Sri Utami Subing, Hesty Juni Tambuati Supriono Supriono Supriyadinatha Gorda, A.A.N. Eddy Suryadinata Gorda, A.A.N. Oka Tamrin, Andi Mohammad Arief Tjandra Yoga Aditama Uqbatul Khoir Rambe Wijayanti, Silvana Kardinar Zhafiraah, Nazma Riska