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All Journal Quantitative Economics and Management Studies Jurnal Sosial dan Sains
Santi, Bestari Nirmala
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Astronomy Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics

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Analysis of the Factors Influencing the Intension to Use Cross-Border QRIS as A Payment Method Santi, Bestari Nirmala; Chalid, Dony Abdul
Quantitative Economics and Management Studies Vol. 5 No. 4 (2024)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems2750

Abstract

Aligned with the goal of the Indonesian Payment System 2025 to accelerate inclusive finance, develop MSMEs (Micro, Small, and Medium Enterprises), streamline transactions, and enhance economic growth, the government has implemented cross-border QRIS payment system cooperation with Thailand, Malaysia, and Singapore. Technology Acceptance Model/TAM, Unified Theory of Acceptance and Use of Technology 2/UTAUT2, user system trust theories (perceived trust and perceived security), and financial literacy are integrated to identify factors influencing the intention to use cross-border QRIS. The research method is quantitative using SEM (Structural Equation Modeling), data collected through online questionnaires distributed to cross-border QRIS users. The total number of participant respondents is 356, and the data obtained are processed using SmartPLS application. The data analysis results from this study show that the intention to use QRIS cross-border is only significantly and positively affected by perceived usefulness, habit, and then hedonic motivation.
A Juridical Review of Supreme Court Circular Letter Number 2 of 2024 from the Perspective of Justice and Its Legal Standing in the Tax Court Santi, Bestari Nirmala; Miracle Kusen, Gabriel Chivalry; Sindra , William Christopher; Anggraini , Yessy
Jurnal sosial dan sains Vol. 5 No. 9 (2025): Jurnal Sosial dan Sains
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsosains.v5i9.32442

Abstract

This study examines the legal status and justice implications of SEMA 2/2024 in tax dispute cases, particularly regarding the restriction on the use of evidentiary documents in court proceedings. SEMA 2/2024 adopts the provision of Article 26A paragraph (4) of the KUP Law, which prohibits the use of documents not submitted during the audit or objection stage as admissible evidence before the Tax Court. The approach used is normative juridical research by analyzing statutory regulations and court decisions. The findings indicate that SEMA, which does not hold a place within the formal hierarchy of legislation, should not be used to restrict evidentiary rights already guaranteed by Articles 76 and 78 of the Tax Court Law. The provision in SEMA 2/2024 potentially hinders the principle of material truth and disadvantages taxpayers both procedurally and substantively. It also poses a risk of legal uncertainty and violates the principle of lex superior derogat legi inferiori. Therefore, an evaluation of the implementation of this SEMA is necessary to ensure harmony between administrative norms and the principle of justice in tax dispute resolution.
Co-Authors Anggraini , Yessy Dony Abdul Chalid Miracle Kusen, Gabriel Chivalry Sindra , William Christopher