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All Journal MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Jurnal Muara Ilmu Ekonomi dan Bisnis Jurnal Manajemen Bisnis dan Kewirausahaan International Journal of Engineering, Science and Information Technology Jurnal Manajerial Dan Kewirausahaan Journal of Business, Social and Technology
Cokki Cokki
Universitas Tarumanagara
Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Social Sciences Transportation

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Peran E-WOM, Citra Merek, dan Persepsi Harga terhadap Niat Membeli Produk Skintific Anastasia Setiawan; Cokki Cokki
Jurnal Manajerial Dan Kewirausahaan Vol. 8 No. 1 (2026): Jurnal Manajerial dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/hwy67t79

Abstract

Penelitian ini bertujuan untuk menguji pengaruh E-WOM, citra merek, dan persepsi harga terhadap niat membeli pada produk Skintific di Jakarta. Sampel yang digunakan sebanyak 220 responden yang merupakan masyarakat yang mengetahui merek Skintific atau konsumen produk Skintific di Jakarta. Penelitian ini menggunakan teknik pengambilan sampel berupa convenience sampling dengan membagikan kuesioner secara online. Teknik analisis data menggunakan Partial Least Square-Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa citra merek dan persepsi harga memiliki pengaruh positif terhadap niat membeli, namun E-WOM tidak memiliki pengaruh positif terhadap niat membeli. Selain itu, E-WOM memiliki pengaruh positif terhadap citra merek, dan citra merek juga memiliki pengaruh positif terhadap persepsi harga. This study aims to examine the influence of E-WOM, brand image, and price perception on purchase intention for Skintific products in Jakarta. The sample used was 220 respondents who were people who knew the Skintific brand or consumers of Skintific products in Jakarta. This study uses convenience sampling techniques by distributing questionnaires online. The data analysis technique used is Partial Least Square-Structural Equation Modeling. (PLS-SEM). The research results indicate that brand image and price perception have a positive influence on purchase intention, but E-WOM does not have a positive influence on purchase intention. Additionally, E-WOM has a positive influence on brand image, and brand image also has a positive influence on price perception.
Pengaruh Pemasaran Media Sosial, Citra Merek, dan Kualitas Produk terhadap Keputusan Pembelian Somethinc di Jakarta Michelle Amellia Kurniawan; Cokki Cokki
Jurnal Manajerial Dan Kewirausahaan Vol. 7 No. 4 (2025): Jurnal Manajerial dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/zn1e7e82

Abstract

Penelitian ini bertujuan untuk meneliti pengaruh pemasaran media sosial, citra merek, dan kualitas produk terhadap keputusan pembelian produk Somethinc di Jakarta. Penelitian ini menggunakan pendekatan kuantitatif dengan mengumpulkan data dari konsumen produk Somethinc di Jakarta melalui kuesioner yang telah diisi oleh 240 responden. Teknik analisis data yang menggunakan Partial Least Square-Structural Equation Modelling (PLS-SEM). Hasil penelitian menunjukkan bahwa pemasaran media sosial, citra merek, dan kualitas produk memilliki pengaruh positif terhadap keputusan pembelian. Selain itu Pemasaran Media sosial memiliki pengaruh terhadap Citra Merek dan Kualitas Produk juga memiliki pengaruh positif terhadap Citra Merek. This study aims to examine the effect of social media marketing, brand image, and product quality on purchasing decisions for Somethinc products in Jakarta. This study uses a quantitative approach by collecting data from consumers of Somethinc products in Jakarta through questionnaires that have been filled out by 210 respondents. Data analysis techniques using Partial Least Square-Structural Equation Modeling (PLS-SEM). The results showed that social media marketing, brand image, and product quality have a positive influence on purchasing decisions. In addition, social media marketing has an influence on Brand Image and Product Quality also has a positive influence on Brand Image.
Pengaruh Citra Merek, Persepsi Harga, dan Kualitas Produk terhadap Keputusan Pembelian pada Pengguna Smartphone Xiaomi di DKI Jakarta Ferdiano Saputra; Cokki Cokki
Jurnal Manajerial Dan Kewirausahaan Vol. 7 No. 4 (2025): Jurnal Manajerial dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/resh8243

Abstract

Penelitian ini bertujuan untuk meneliti pengaruh citra merek, persepsi harga dan kualitas produk terhadap keputusan pembelian pengguna smartphone Xiaomi yang berdomisili di DKI Jakarta yang merupakan pusat ibukota Indonesia. Penelitian ini menggunakan metode kuantitatif dengan mengumpulkan data melalui kuesioner yang telah diisi oleh 252 responden. Teknik analisis data yang digunakan adalah Partial Least Square-Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa citra merek dan kualitas produk memiliki pengaruh positif terhadap keputusan pembelian, tetapi persepsi harga tidak memiliki pengaruh positif terhadap keputusan pembelian. Selain itu, citra merek memiliki pengaruh positif terhadap persepsi harga dan kualitas produk juga memiliki pengaruh positif terhadap citra merek. This study aims to investigate the impact of brand image, price perception, and product quality on the purchasing decisions of Xiaomi smartphone users residing in DKI Jakarta, the capital city of Indonesia. The study employs a quantitative method by collecting data through questionnaires completed by 252 respondents. The data analysis technique used is Partial Least Square-Structural Equation Modeling (PLS-SEM). The results show that brand image and product quality have a positive influence on purchasing decisions, while price perception does not have a positive impact on purchasing decisions. Additionally, brand image has a positive effect on price perception, and product quality also has a positive influence on brand image.
Pengaruh Penempatan Produk dalam Podcast Debat Humor terhadap Ingatan dan Saliensi Merek Amanda Marzha Tanaya; Cokki Cokki
Jurnal Manajerial Dan Kewirausahaan Vol. 8 No. 3 (2026): Jurnal Manajerial dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmk.v8i3.37893

Abstract

Penempatan produk saat ini menjadi praktik pemasaran yang luas digunakan, dengan banyak merek mulai memanfaatkan berbagai format konten di media sosial untuk menjangkau dan melibatkan audiens. Tujuan penelitian ini adalah untuk menguji pengaruh penempatan produk minuman beralkohol dalam podcast debat bernuansa humor terhadap ingatan merek dan saliensi merek. Penelitian ini menggunakan desain pra-eksperimental melalui pendekatan satu kelompok dengan pengukuran pra tes-pasca tes dalam latar eksperimen laboratorium. Subjek penelitian melibatkan 70 mahasiswa aktif Universitas Tarumanagara yang berusia minimal 21 tahun dan belum pernah terpapar stimulus penelitian sebelumnya, dengan teknik pemilihan sampel berupa convenience sampling. Analisis data dilakukan dengan menggunakan uji McNemar dan Wilcoxon Signed-Rank melalui perangkat lunak IBM SPSS versi 31.1 untuk menguji hipotesis penelitian. Selanjutnya, besaran efek dihitung menggunakan rumus effect size g (Cohen’s g) dan effect size r. Temuan penelitian menunjukkan bahwa penempatan produk minuman beralkohol dalam podcast debat bernuansa humor berpengaruh positif terhadap ingatan merek dan saliensi merek. Penelitian ini memberikan kontribusi akademik dan praktis dengan memperluas pemahaman mengenai efektivitas penempatan produk dalam konten podcast debat bernuansa humor, khususnya dalam menjelaskan bagaimana unsur hiburan dan karakteristik format media digital memengaruhi respons kognitif audiens terhadap ingatan dan saliensi merek, serta menjadi referensi bagi praktisi pemasaran dalam merancang strategi komunikasi merek yang lebih efektif. Product placement has become an increasingly common marketing practice, as brands continue to leverage diverse content formats on social media to effectively reach and engage audiences. This study investigates the impact of alcoholic beverage product placement in a humor-themed debate podcast on brand recall and brand salience. A pre-experimental design using a one-group pretest–posttest approach was conducted in a laboratory setting. The sample consisted of 70 active students from Tarumanagara University, aged 21 years and above, who had not previously been exposed to the research stimulus. Participants were selected using a convenience sampling technique based on accessibility and eligibility criteria. Data analysis was performed using the McNemar and Wilcoxon Signed-Rank tests in IBM SPSS version 31.1 to statistically evaluate the proposed research hypotheses. In addition, effect sizes were calculated using effect size g (Cohen’s g) and effect size r to assess the size of the observed effects. The results indicate that alcoholic beverage product placement in a humor-themed debate podcast has a positive impact on both brand recall and brand salience. These findings contribute to the marketing literature by advancing the understanding of product placement effectiveness in entertainment-based digital content and offer practical insights for marketers in developing more effective brand communication strategies.
Pengaruh Film terhadap Motivasi Berinvestasi dan Niat Berinvestasi: Studi Eksperimental pada Mahasiswa Nanako Keisya Emanuella; Ary Satria Pamungkas; Cokki Cokki
Jurnal Manajerial Dan Kewirausahaan Vol. 8 No. 3 (2026): Jurnal Manajerial dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmk.v8i3.38081

Abstract

Perkembangan teknologi digital telah meningkatkan akses informasi dan kemudahan transaksi di pasar modal, sehingga mendorong generasi muda untuk semakin dekat dengan aktivitas investasi. Meskipun demikian, sejumlah survei nasional menunjukkan bahwa tingginya minat dan ketertarikan Generasi Z terhadap investasi belum sepenuhnya tercermin dalam perilaku investasi yang stabil. Ketidakkonsistenan ini menandakan bahwa keputusan untuk berinvestasi dipengaruhi oleh aspek psikologis, khususnya motivasi individu. Di sisi lain, konsumsi media visual termasuk film, semakin meningkat dan menjadi bagian dari keseharian Generasi Z. Sebagai media naratif, film memiliki kemampuan membangun alur cerita yang menggugah emosi, membentuk persepsi, serta mengubah cara pandang seseorang terhadap suatu fenomena, termasuk isu keuangan dan pasar modal. Dengan karakteristik tersebut, film berpotensi memengaruhi motivasi berinvestasi dan niat berinvestasi. Penelitian ini juga bertujuan untuk mengkaji pengaruh motivasi berinvestasi terhadap niat berinvestasi serta mengidentifikasi perubahan pada kedua variabel tersebut sebelum dan sesudah paparan film The Goldfinger, yang menggambarkan praktik manipulasi pasar modal. Sampel terdiri dari 99 mahasiswa S1 Manajemen Universitas Tarumanagara yang dipilih melalui teknik convenience sampling. Desain penelitian menggunakan One Group Pretest–Posttest, dengan analisis data melalui PLS-SEM dan uji Peringkat Bertanda Wilcoxon untuk menguji perbedaan pasca-perlakuan. Hasil penelitian menunjukkan bahwa motivasi berinvestasi berpengaruh positif dan signifikan terhadap niat berinvestasi pada kedua kondisi. Selain itu, ditemukan perbedaan motivasi berinvestasi dan niat berinvestasi sebelum dan sesudah perlakuan, sehingga mengindikasikan bahwa film mampu membentuk perubahan psikologis yang relevan terhadap kecenderungan perilaku investasi. The advancement of digital technology has enhanced access to information and simplified transaction in the capital market, thereby encouraging younger generations to engage with investment activities. Nevertheless, national surveys indicate that the level of interest and enthusiasm for investing among Generation Z has not been fully reflected in consistent investment behavior. This inconsistency suggests that investment decisions are shaped by psychological aspects, particularly individual motivation. At the same time, the consumption of visual media, including films, continues to rise and has become an integral part of Generation Z’s daily life. As a narrative medium, film has the capacity to construct emotionally engaging storylines, shape perceptions, and influence how individuals interpret phenomena, including financial issues and capital market dynamics. Given these characteristics, films may influence investment motivation and investment intention. This study also aims to examine the influence of investment motivation on investment intention and to identify changes in both variables before and after exposure to The Goldfinger film, which portrays market manipulation practices. The sample consists of 99 undergraduate Management students from Tarumanagara University, selected using a convenience sampling technique. The research employs a One Group Pretest–Posttest design, with data analyzed using PLS-SEM and the Wilcoxon Signed Ranked test to assess post-treatment differences. The findings indicate that investment motivation exerts a positive and significant influence on investment intention in both conditions. Furthermore, differences in investment motivation and investment intention were observed before and after the treatment, suggesting that film exposure can induce psychological changes relevant to investment-related behavioral tendencies.
Pengaruh Kualitas Makanan, Kualitas Layanan, dan Atmosfer terhadap Kepuasan Pelanggan pada Renz Café di Jakarta Amory Takahiro Theja; Cokki Cokki
Jurnal Manajerial Dan Kewirausahaan Vol. 8 No. 3 (2026): Jurnal Manajerial dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmk.v8i3.38154

Abstract

Makanan dan minuman merupakan kebutuhan dasar manusia yang berperan penting dalam menjaga energi dan kesehatan. Seiring perkembangan zaman, konsumsi makanan dan minuman tidak hanya bertujuan untuk memenuhi kebutuhan fisiologis, tetapi juga menjadi bagian dari gaya hidup, sarana bersosialisasi, serta aktivitas untuk melepas stres. Perubahan tersebut mendorong pertumbuhan industri makanan dan minuman, khususnya usaha kafe, yang ditunjukkan oleh meningkatnya kontribusi industri makanan dan minuman terhadap Produk Domestik Bruto (PDB) Indonesia. Namun, di tengah pertumbuhan tersebut, usaha kafe menghadapi persaingan yang semakin ketat serta kondisi daya beli masyarakat yang cenderung menurun, sehingga kepuasan pelanggan menjadi faktor penting dalam menjaga keberlangsungan usaha. Penelitian ini bertujuan untuk mengkaji pengaruh kualitas makanan, kualitas layanan, dan atmosfer terhadap kepuasan pelanggan di Renz Café di Jakarta. Sampel yang digunakan berjumlah 120 responden yang berkunjung dan melakukan pembelian makanan dan minuman di Renz Café, berusia minimal 15 tahun, dan berdomisili di Jakarta. Penelitian ini menggunakan teknik purposive sampling dengan penyebaran kuesioner secara online. Teknik analisis data yang digunakan adalah Partial Least Square-Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa kualitas makanan, kualitas layanan, dan atmosfer memiliki pengaruh positif terhadap kepuasan pelanggan. Implikasi manajerial dari penelitian ini menunjukkan bahwa pengelola Renz Café perlu menjaga konsistensi kualitas makanan, meningkatkan kualitas layanan, serta menciptakan atmosfer kafe yang nyaman dan sesuai dengan harapan pelanggan. Upaya tersebut diharapkan dapat meningkatkan kepuasan pelanggan dan memperkuat daya saing Renz Café di tengah persaingan usaha kafe di Jakarta. Food and beverages are basic human needs that play an important role in maintaining energy and health. Along with the development of time, the consumption of food and beverages is no longer solely aimed at fulfilling physiological needs, but has also become part of a lifestyle, a means of social interaction, and an activity to relieve stress. This shift has driven the growth of the food and beverage industry, particularly café businesses, as indicated by the increasing contribution of the food and beverage industry to Indonesia’s Gross Domestic Product (GDP). However, despite this growth, café businesses face increasingly intense competition as well as a declining consumers’ purchasing power, making customer satisfaction a crucial factor in maintaining business sustainability. This study aims to examine the influence of food quality, service quality, and atmoshphere on customer satisfaction at Renz Café in Jakarta. The sample used was 120 respondents who purchase food and beverages at Renz Cafe, are at least 15 years old, and reside in Jakarta. This study uses purposive sampling techniques by distributing questionnaires online. The data analysis technique used is Partial Least Square-Structural Equation Modeling (PLS-SEM). The results indicate that food quality, service quality, and atmoshphere have a positive influence on purchase intention. This study suggest that the Renz Café should maintain consistency in food quality, improve service quality, and create a comfortable café atmosphere that meets customer expectations. These efforts are expected to enhance customer satisfaction and strengthen the competitiveness of Renz Café amid the intense competition in the café industry in Jakarta.
THE COMPARISON OF PRODUCT PLACEMENT EFFECTIVENESS ON VIRTUAL INFLUENCER IN WEST JAVA AND YOGYAKARTA Angely Olivia Putri; Cokki Cokki
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol. 9 No. 2 (2025): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v9i2.33959

Abstract

Penelitian ini mengkaji perbandingan pengaruh penempatan produk pada konten Instagram virtual influencer terhadap ingatan merek dan brand salience untuk merek Gucci dan Nike di Jawa Barat dan D.I Yogyakarta. Penelitian sebelumnya belum menyoroti efektivitas penempatan produk melalui virtual influencer di platform Instagram dan sebagian besar berfokus pada human influencer dengan menggunakan media tradisional seperti film, program televisi dan lagu. Secara teoritis, penelitian ini didasarkan pada teori hybrid message yang menjelaskan bahwa penempatan produk yang disisipkan dalam konten non-komersial dianggap lebih kredibel seingga mampu memengaruhi kesadaran merek. Penelitian ini menggunakan metode kuantitatif dengan desain eksperimen pre-test dan post-test. Data dikumpulkan dari 631 mahasiswa di kedua wilayah melalui eksperimen lapangan. Akun Instagram virtual influencer bernama Allysa Gladys digunakan sebagai perlakuan, dengan konten yang menampilkan produk dari kedua merek tersebut. Analisis data dilakukan menggunakan uji beda t berpasangan. Hasil analisis menunjukkan bahwa penempatan produk secara signifikan meningkatkan ingatan merek dan brand salience, dengan efektivitas tertinggi terjadi di D.I Yogyakarta. Penelitian ini memberikan kontribusi terhadap literatur pemasaran digital, khususnya di negara berkembang, serta menawarkan panduan praktis bagi pemasar dalam memanfaatkan virtual influencer untuk meningkatkan kesadaran merek.   This study examines the comparative effects of product placement on virtual influencer Instagram content towards brand recall and brand salience for Gucci and Nike in West Java and D.I Yogyakarta. Previous studies have not specifically addressed the effectiveness of product placement through virtual influencers on Instagram, with most research focusing on human influencers using traditional media such as films, television programs, and songs. Theoretically, this study use the hybrid message theory, which posits that product placements embedded in non-commercial content are perceived as more credible and therefore capable of influencing brand awareness. A quantitative method with a pre-test and post-test experimental design was employed. Data were collected from 631 university students in both regions through a field experiment. An Instagram account of a virtual influencer named Allysa Gladys was used as the treatment, featuring content that displayed products from both brands. Data analysis was conducted using paired sample t-tests. The results indicate that product placement significantly enhances brand recall and brand salience, with the highest effectivity observed in D.I Yogyakarta. This research contributes to the digital marketing literature, particularly in developing countries, and offers practical insights for marketers in utilizing virtual influencers to boost brand awareness.
Peran mediasi kepuasan dan kepercayaan pasien dalam hubungan kualitas layanan dan loyalitas: Studi komparatif pasien BPJS dan non-BPJS di rumah sakit swasta tipe C Semarang Albert Frido Hutagalung; Cokki Cokki
Jurnal Manajemen Bisnis dan Kewirausahaan Vol 10 No 4 (2026): Jurnal Manajemen Bisnis dan Kewirausahaan
Publisher : Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmbk.v10i4.38425

Abstract

Patient loyalty is a key determinant of hospital sustainability and is influenced by service quality, patient satisfaction, and patient trust. This study examines the mediating roles of patient satisfaction and patient trust in the relationship between service quality and patient loyalty, and compares these roles across BPJS (Badan Penyelenggara Jaminan Sosial) and non-BPJS inpatients at a private Type C hospital in Semarang. A quantitative cross-sectional approach was adopted with a sample of 200 respondents, 100 BPJS patients and 100 non-BPJS patients, selected using purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with an embedded two-stage approach, supplemented by PLS-Multi Group Analysis (PLS-MGA) following the MICOM procedure for measurement invariance testing. Results reveal that service quality has a positive and significant effect on both patient satisfaction and patient trust across both groups. Patient satisfaction significantly influences patient loyalty in both groups, while patient trust only significantly influences loyalty in the non-BPJS group. Patient satisfaction mediates the service quality–loyalty path in both groups, whereas patient trust mediates this relationship exclusively in the non-BPJS group. PLS-MGA results indicate no statistically significant differences between groups on any path. These findings highlight the universal role of satisfaction in loyalty formation and the distinctive trust-driven relational dynamics among non-BPJS patients. Loyalitas pasien merupakan determinan utama keberlanjutan rumah sakit yang dipengaruhi oleh kualitas layanan, kepuasan, serta kepercayaan pasien. Penelitian ini mengkaji peran mediasi kepuasan dan kepercayaan pasien dalam hubungan antara kualitas layanan dan loyalitas pasien, sekaligus membandingkan peran tersebut pada kelompok pasien BPJS dan non-BPJS rawat inap di rumah sakit swasta tipe C di Semarang. Pendekatan kuantitatif cross-sectional digunakan dengan sampel 200 responden, 100 pasien BPJS dan 100 pasien non-BPJS, yang dipilih melalui purposive sampling. Data dianalisis menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM) dengan embedded two-stage approach, dilengkapi PLS-Multi Group Analysis (PLS-MGA) setelah pengujian measurement invariance melalui prosedur MICOM. Hasil penelitian menunjukkan bahwa kualitas layanan berpengaruh positif dan signifikan terhadap kepuasan dan kepercayaan pasien pada kedua kelompok. Kepuasan pasien berpengaruh signifikan terhadap loyalitas pada kedua kelompok, sementara kepercayaan hanya berpengaruh signifikan terhadap loyalitas pada kelompok non-BPJS. Kepuasan memediasi jalur kualitas layanan–loyalitas pada kedua kelompok, sedangkan kepercayaan hanya memediasi jalur tersebut pada kelompok non-BPJS. Hasil PLS-MGA tidak menunjukkan perbedaan signifikan antara kelompok pada seluruh jalur. Temuan ini menegaskan peran universal kepuasan dalam pembentukan loyalitas serta dinamika relasional yang khas pada pasien non-BPJS yang digerakkan oleh kepercayaan.
Assessing the Tax Amnesty Program in Indonesia Through System Success and Trust Models Muji Muji; Haris Maupa; Cokki Cokki
International Journal of Engineering, Science and Information Technology Vol 5, No 3 (2025)
Publisher : Malikussaleh University, Aceh, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52088/ijesty.v5i3.958

Abstract

The success of a Tax Amnesty Program (TAP) in developing countries such as Indonesia depends not only on fiscal policy execution but also on how taxpayers perceive and trust the program. This study integrates the Information System Success Model with the trust construct to empirically examine the factors affecting TAP performance from a citizen-centric perspective. Using a quantitative approach, the research involved 414 Indonesian taxpayers selected through stratified random sampling, with data analysed using SmartPLS 3.0. One hundred eighty-seven valid responses were retained after a filtering process based on TAP knowledge awareness. The proposed model includes six constructs: Information Quality (INQ), Program Quality (PGQ), Service Quality (SVQ), Taxpayer Trust (TPT), Taxpayer Satisfaction (TSF), and Net Benefits (NBF). The structural model revealed that INQ significantly affects both TPT and TSF, and that TSF has the most decisive influence on NBF. However, PGQ and SVQ did not considerably impact TPT, suggesting that trust in TAP may be influenced more by institutional and cultural factors than perceived technical features. The findings highlight the necessity to enhance tax information accuracy and transparency while strengthening public trust and satisfaction. This study provides an integrative model to evaluate TAP success and offers practical insights for policymakers aiming to improve taxpayer participation through trust-based interventions. The novelty lies in quantitatively integrating information systems and behavioural trust constructs within the tax amnesty framework.
Co-Authors Abellia Abellia Albert Frido Hutagalung Albert Mahendra Tanurahardja Alfan Kurniawan John Franklyn Amanda Marzha Tanaya Amory Takahiro Theja Anastasia Setiawan Angely Olivia Putri Ary Satria Pamungkas Benedictus Erwin Prasetya Berli Hober Billy Chandra Danu Prayoga Denise Komaludin Ester Puspamurti Faizah Salsabila Kurniawan Ferdiano Saputra Florencia Irena Julianti Francis Kristiawan Budihardjo Geraldo Hankho Grace Rumondang Ullina Pohan Gugi Prayogo Hania Pratiwi Haris Maupa Haris Maupa Jeffry Prawira Kristoforus Gregorius Leni Faroka Gunardi Michelle Amellia Kurniawan Mikha Donovon Muji Muji Nanako Keisya Emanuella Panca Sampurna Ricky Richardson Shela Pramesty Sonny Alfa Sulaiman, Syarifuddin Suwandi Chandra Thalia Gabriella Siriwa Theresia Theresia Vera Laviana Wanstum Wanstum Winda Nuriska