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Journal : Jurnal Ilmu Sosial dan Ilmu Politik

Analysis of e-Government Services: A Study of the Adoption of Electronic Tax Filing in Indonesia Rosdiana Sijabat
Jurnal Ilmu Sosial dan Ilmu Politik Vol 23, No 3 (2020): March
Publisher : Faculty of Social and Political Sciences, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jsp.52770

Abstract

This study explores the impact of perceived usefulness, perceived ease-of-use, and perceived risks of using electronic tax filing (e-Filing) on the intention to use e-Filing through a technology acceptance model framework. The theoretical foundation used in this study is the technology acceptance model (TAM) on 201 valid questionnaires completed by Indonesian taxpayers. The data collected was analyzed by structural equation modelling using SmartPLS (3.0 Version). The results of the study revealed that e-Filing’s perceived usefulness and risk were significantly associated with intention to use, while perceived ease-of-use did not have a significant effect. Although the influence of perceived risks significantly mediated the influence of perceived usefulness, it did not significantly mediate the influence of ease-of-use. Gender was found to significantly moderate the influence of e-Filing’s perceived usefulness, but not to moderate the influence of perceived ease-of-use. Importance-Performance Matrix Analysis (IPMA) finds that the intention to use e-Filing is most strongly influenced by its perceived usefulness and perceived risk. This implies that policymakers must highlight the perceived usefulness and communicate the perceived risks of e-Filing to ensure taxpayers are willing to use the system. To the best of the author’s knowledge, this study is the first to examine both mediation and moderation to analyze the adoption of technology in Indonesia’s taxation system and offer a policy perspective through IPMA.
Democracy, Human Development, Income Distribution and Regional Economic Performance: A Panel Data Analysis of 34 Provinces in Indonesia Sijabat, Rosdiana
JSP (Jurnal Ilmu Sosial dan ilmu Poltik) Vol 28, No 1 (2024): July
Publisher : Faculty of Social and Political Sciences, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jsp.76139

Abstract

Many studies have concluded that the condition of democracy, the level of human development, and income distribution have associations with economic performance as measured by economic growth. However, the results of empirical studies on the relationship between these variables remain inconclusive. The objective of this study is to examine the effects of democracy, human development, and income distribution on economic growth in Indonesia's 34 provinces between 2012 and 2020. This study uses panel data analysis conducted using a Fixed Effect Model (FEM) approach. The findings reveal that human development (as measured using the Human Development Index) significantly affects gross regional domestic product (GRDP) growth. Meanwhile, democracy (measured through the Democracy Index) and income inequality (measured using the Gini Coefficient) are not statistically affected by GRDP growth. The findings have policy implications for provincial governments in developing policies that encourage strategic investment in human resources. The provincial government can implement policies that enhance the association between human development and economic development. Such policies are essential due to the strong relationship between human development and regional economic growth, necessitating an integrated strategy to enhance human and economic development.