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All Journal International Journal of Economy, Education and Entrepreneurship (IJE3) Basic and Applied Accounting Research Journal
Tituk Diah Widayantie
Universitas Pembangunan Nasional Veteran Jawa Timur
Economics, Econometrics & Finance Education Other

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THE INFLUENCE OF E-COMMERCE ON THE COMPETITIVENESS OF UMKM USING THE TECHNOLOGY ACCEPTANCE MODEL (TAM) METHOD IN PAMULANG SUB-DISTRICT SOUTH TANGERANG CITY Althaf Syah Abdali; Tituk Diah Widayantie
International Journal of Economy, Education and Entrepreneurship Vol. 3 No. 1 (2023): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v3i1.138

Abstract

In the process of running a business or business, business actors must be aware of several factors that accompany the business or business activities, one of which is competitiveness. In this study, examining the effect of E-commerce on the competitiveness of MSMEs in the Pamulang sub-district with the Technology Acceptance Model (TAM) as a measure of technology acceptance that affects the competitiveness of MSMEs. The influence of E-commerce is analysed with several aspects of the Technology Acceptance Model, namely the ability to use a computer (X1), Aspects of usefulness (X2), Ease of use (X3), Aspects of Intention to use E-commerce (X4), and Aspects of actual use (X5). The data analysis technique begins with data compilation, data tabulation and finally the testing phase. This research uses quantitative methods. The value (R2) of 86.5% indicates that the variables (X1) - (X5) have an effect on the competitiveness of MSMEs and 13.5% are other factors. In conclusion, E-Commerce has an effect on the competitiveness of MSMEs
Influence of Local Taxes, Local Levies and Local Taxes Moderated By Taxpay-er Compliance With Regional Original Income (Case Study on East Java Provincial Revenue Agency 2016 - 2020) Ramadhan Aji Pamungkas; Gideon Setyo Budiwitjaksono; Tituk Diah Widayantie
Basic and Applied Accounting Research Journal Vol 1 No 2 (2021): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.462 KB) | DOI: 10.11594/baarj.01.02.06

Abstract

This research is about the empirically testing and analyzing the local tax effect, regional levies and the taxpayer compliance moderating the effected from local tax at the regional original income at the East Java province in 2016-2020. The population in this study is all data on Tax Regional, Regional Levies and Original Revenues Regional each month during the 2016 - 2020 period as many as 60 regional tax reports, regional levies, regional original income and taxpayer compliance based on targets and their realization. The selection of this research sample carried out using census method. Techniques of analysis and hypothesis test from this study result with PLS. From the Path Coefficient, the following result are shown: Regional Tax has an effect on Regional Original Income, Regional levies and Regional Tax moderated by Taxpayer Compliance has no effect on Regional Original Income.
Co-Authors Althaf Syah Abdali Budiwitjaksono, Gideon Setyo Ramadhan Aji Pamungkas