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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Imanudin Kudus
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Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Efektivitas Penghapusan Denda Administrasi Piutang Pajak Bumi dan Bangunan di Kota Bandung Ghefira Nur Aisyah; Imanudin Kudus
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i9.4309

Abstract

Artificial intelligence (AI) technology has grown rapidly in customer service, including AI chatbots. Tokopedia has adopted an AI chatbot for customer service, but there are still many users who do not trust it because it lacks reliability. This study aims to examine the effect of AI chatbot dimensions on customer trust in Tokopedia, focusing on the variables of empathy response, anonymity, customization, and interaction. This research is quantitative using descriptive and causal methods, involving 437 Tokopedia user respondents through structured questionnaires. Data analysis using the SEM-PLS model with SmartPLS. The results show that empathy response, anonymity, customization, and interaction have a positive and significant influence on customer trust. In addition, empathy response, anonymity, and customization also have a positive effect on interaction. The suggestion for Tokopedia is to improve the quality of chatbots in providing empathetic responses, such as greeting users, appreciating, and validating their problems. Innovation in the aspects of empathy response, anonymity, customization, and interaction is also important. Future research could explore additional factors that influence customer trust as well as the mediating or moderating effects of certain variables.
Efektivitas Penghapusan Denda Administrasi Piutang Pajak Bumi dan Bangunan di Kota Bandung Ghefira Nur Aisyah; Imanudin Kudus
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i9.4309

Abstract

Artificial intelligence (AI) technology has grown rapidly in customer service, including AI chatbots. Tokopedia has adopted an AI chatbot for customer service, but there are still many users who do not trust it because it lacks reliability. This study aims to examine the effect of AI chatbot dimensions on customer trust in Tokopedia, focusing on the variables of empathy response, anonymity, customization, and interaction. This research is quantitative using descriptive and causal methods, involving 437 Tokopedia user respondents through structured questionnaires. Data analysis using the SEM-PLS model with SmartPLS. The results show that empathy response, anonymity, customization, and interaction have a positive and significant influence on customer trust. In addition, empathy response, anonymity, and customization also have a positive effect on interaction. The suggestion for Tokopedia is to improve the quality of chatbots in providing empathetic responses, such as greeting users, appreciating, and validating their problems. Innovation in the aspects of empathy response, anonymity, customization, and interaction is also important. Future research could explore additional factors that influence customer trust as well as the mediating or moderating effects of certain variables.
Perencanaan Pajak Reklame oleh Badan Pendapatan Daerah Kabupaten Sumedang pada Tahun 2022 Geraldin Arintasari; Imanudin Kudus
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 6 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press)
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i6.2666

Abstract

This research aims to find out about advertising tax planning by the Sumedang Regency Bapenda using the theory of planning steps according to Sondang P. Siagian (2012). Apart from that, it is also to analyze the constraints and obstacles faced in planning Advertisement Tax as well as solutions that can be taken to resolve them. This research uses qualitative research methods with a descriptive approach. Data collection techniques in this research are through literature studies, field studies with observations and interviews, and documentation studies. The results of this research indicate that the Sumedang Regency Bapenda has implemented Advertisement Tax planning well. This can be proven by the Sumedang Regency Bapenda carrying out advertising tax planning in accordance with the theory of planning steps according to Sondang P. Siagian (2012) and in accordance with applicable Standard Operating Procedures. Apart from that, the realization of Advertisement Tax revenues in 2022 has exceeded the set target, namely with a percentage of 103.32%. It's just that the Sumedang Regency Bapenda experienced problems in the data collection process which resulted in there still being data on potential Advertisement Taxpayers who were not registered as Taxpayers until the end of 2022. This was due to several influencing factors such as the limited number of tax management officers, lack of awareness. and Taxpayer compliance regarding taxes, tax officers have difficulty meeting and contacting Taxpayers who are outside the region, and the socialization provided to Taxpayers has not been optimal.
Co-Authors Geraldin Arintasari Ghefira Nur Aisyah