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All Journal JAM : Jurnal Aplikasi Manajemen Ganaya: Jurnal Ilmu Sosial dan Humaniora Journal of Secretary and Business Administration Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Economic Education and Entrepreneurship Journal eCo-Buss Jurnal Manajemen Bisnis dan Kewirausahaan Ilomata International Journal of Tax and Accounting Journal of Education and Teaching Learning The World of Business Administration Journal JINAV: Journal of Information and Visualization Ilomata International Journal of Social Science EduLine: Journal of Education and Learning Innovation Daengku: Journal of Humanities and Social Sciences Innovation Educoretax Jurnal Abdimas Sang Buana Jurnal Pustaka Data : Pusat Akses Kajian Database, Analisa Teknologi, dan Arsitektur Komputer Abdi Teknoyasa eProceedings of Engineering Abdimas Mandalika Engagement: Jurnal Pengabdian Kepada Masyarakat Politeia : Journal of Public Administration and Political Science and International Relations Jurnal Ilmiah Pariwisata Social Sciences and Humanities Reviews Jurnal Sekretaris & Administrasi Bisnis Jurnal Abdimas Mahakam
Abdurrahman Rahim Thaha
Universitas Terbuka
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Social Sciences Other

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Analysis of intent to use artificial intelligence in tax assistance based on the modified UTAUT2 model Antoro, Aji Fajar Suryo; Tha, Abdurrahman Rahim; Muhtarom; Juniadi, Dedy
Educoretax Vol 6 No 4 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i4.2110

Abstract

This study aims to analyze the factors influencing taxpayers' intention to use artificial intelligence (AI) for tax assistance in Indonesia. The research design employed a quantitative approach with an explanatory survey method of 200 respondents who had used AI tools such as ChatGPT, Gemini, or similar tools for tax assistance. The UTAUT2 model was modified by adding the Trust in AI construct and removing the Use Behavior construct. Data analysis was performed using Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS 4. The results showed that habit, performance expectancy, price value, and trust in AI significantly influenced behavioral intention, while effort expectancy, facilitating conditions, social influence, and hedonic motivation were insignificant. These findings confirm that intention to use AI in taxation is more influenced by practical experience and perceived value than by convenience or social influence. A limitation of this study is that it did not measure actual behavior; therefore, further research is recommended to examine this aspect. This study provides theoretical contributions to the development of AI adoption models in taxation, as well as practical implications for tax authorities and technology providers.
Digital Marketing Entrepreneur Education for MSMEs Dwi Putranto Riau; Abdurrahman Rahim Thaha
Social Sciences and Humanities Reviews Vol. 2 No. 3 (2026): Social Sciences and Humanities Reviews
Publisher : CV. DYOQU PUBLISHING MANAGEMENT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64780/sshr.v2i3.243

Abstract

Background: Digital marketing entrepreneur education for Micro, Small, and Medium Enterprises (MSMEs) is essential to developing digital businesses. With technological advances and the internet, digital marketing offers various opportunities for MSMEs to expand their markets and increase sales. In this digital era, many MSMEs still need to utilize online sales or are constrained by limited resources ranging from human resources, budget, infrastructure, and understanding of MSMEs in digital marketing. Aims: This study describes and analyzes the importance of digital marketing entrepreneur education for MSMEs. Methods: The method used in this study is descriptive qualitative. Primary data was collected on MSME batik artisans, and secondary data was collected through websites, mass media, journals, books, and others. Data analysis uses interactive analysis by performing data reduction steps, data presentation, and drawing conclusions or verification Result: The research is expected to produce concrete steps that can be taken in education to improve MSME businesses, namely Introduction to Digital Technology, Utilization of Social Media, Search Engine Optimization (SEO) and Search Engine Marketing (SEM), E-commerce and Online Sales Platforms, Performance Analysis and Measurement, Customer Relationship Management (CRM), Continuous Learning and Adaptation and Mentoring and Mentoring. Conclusion: Education is a crucial tool to enhance digital entrepreneur skills and guide MSME business growth.  
Co-Authors Adi Permana Sidik Adisthy Shabrina Nurqamarani Adompo, Abdul Rizal AGUS PRIYANTO Agus Priyanto Agus Santosa Agus Santosa Aji Fajar Suryo Antoro Akbar, Yonarisman Muhammad Amud Sunarya Amud Sunarya Arie Aryanto Arie Aryanto, Arie Astri Wulandari Ati Mustikasari Barick Ahmad Setiawan Cherly Kemala Ulfa Darmanto Darmanto Dedy Juniadi Deni Nurdyana Hadimin Dwi Putranto Riau DWI RAHMAWATI Dwi Rahmawati Fachry Abda El Rahman Fadilla, Sarah Fauzan Aziz Hayun Setiawan Hersusetiyati Hersusetiyati INDRA PRATAMA PUTRA SALMON Iwan Henri Kusnadi Jufri Yandes Juliana, Ari Kuncoro, Setyo Luki Natika Ma"ruf, Nizar Abdan Muhammad Dadi Priadi Muhtarom muhtarom Nadia Febriani Nareswara, Dinda Prifaty Nizar Abdan Ma"ruf Nugroho, Sapto Setyo Nurhayati, Syafiqoh Pramuji, Mochammad Chandra Pupi Indriarti Zaelani Rachman, Reza Saeful Rahmat Budiman Rahmat Hidayat Rezki Aguswidya Utami Riau, Dwi Putranto Rinusantoro, Sonasa Rita Purnamasari Roni Tabroni Sandra Irawaty Sanusi, Nunung Sarah Fadilla Setyo Kuncoro Setyo Kuncoro Siti Aisyah Sri Widaningsih Suryani, Ai Tatang Sudrajat Utami, Rezki Aguswidya Widyapuri Prasastiningtyas Wiradharma, Gunawan Witri Cahyati Yadiman Yadiman Yulinda Eliskar Yuyun Yuniarsih Zuhairi, Fawzi Rahmadiyan