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All Journal Indonesian Journal of Interdisciplinary Research in Science and Technology (MARCOPOLO)
Herowati, Erlina
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Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Education Social Sciences

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The Effect of Implementing the E-Billing System on Taxpayer Compliance at the KPP Pratama Yogyakarta with Understanding of Internet Technology as a Moderating Variable Herowati, Erlina; A Hilda Syahrani
Indonesian Journal of Interdisciplinary Research in Science and Technology Vol. 3 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/marcopolo.v3i1.13702

Abstract

This research aims to analyze the effect of implementing the E-Billing system on the level of individual taxpayer compliance at KPP Pratama Yogyakarta, with an understanding of internet technology as a moderating variable. The implementation of the E-Billing system is expected to increase the efficiency and effectiveness of tax payments, as well as reduce the error rate in tax reporting. However, the level of success of this system is very dependent on the taxpayer's level of understanding of internet technology. The research method uses quantitative methods with a survey approach. The sample in this study consisted of individual taxpayers registered at KPP Pratama Yogyakarta. Data was collected via questionnaire to 70 respondents selected using the purposive sampling method. Data analysis was carried out using multiple linear regression and the Moderated Regression Analysis (MRA) test to determine understanding of internet technology as a moderating variable. The research results show that the implementation of the E-Billing system has a positive and significant effect on the level of taxpayer compliance. In addition, understanding internet technology has been proven to strengthen the relationship between the implementation of the E-Billing system and taxpayer compliance. This research contributes to the Directorate General of Taxes (DJP) in improving strategies for implementing digital-based taxation systems and as a reference for taxpayers in increasing their understanding of technology to maximize the use of the E-Billing system.
The Effect of Implementing the Technology Acceptance Model (Tam) on Shopping Intention (Behavioral Intention) Using Paylater Herowati, Erlina
Indonesian Journal of Interdisciplinary Research in Science and Technology Vol. 2 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/marcopolo.v2i1.7891

Abstract

This research analyzes the Technology Acceptance Model theory (TAM) in shopping behavior using Paylater. The purpose of this research is to determine the influence of perceived usefulness and perceived ease of use on shopping interest using Paylater (behavioral intention). Respondents from this research are people who know E-Commerce and know the Paylater payment tool. After testing, the results of this research are that perceived usefulness has a significant positive effect on shopping interest using Paylater (behavioral intention), this is shown by the level of significance value of 0.046. Meanwhile, perceived ease of use does not have a significant effect on shopping interest using Paylater, behavioral intention of Paylater users. The behavioral intention of Paylater users is explained by the variables Perceived usefulness and Perceived ease of use of 7.4%, the rest is explained by other variables outside this research.
Factors Influencing Interest in Applying for Ultra-Micro Financing for Female UMK Entrepreneurs in the Special Region of Yogyakarta Herowati, Erlina
Indonesian Journal of Interdisciplinary Research in Science and Technology Vol. 2 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/marcopolo.v2i8.11203

Abstract

Micro, small and medium enterprises (MSMEs) are the pillars of the Indonesian economy. Its contribution to the national economy is enormous. This sector is known to be the largest provider of employment opportunities and an important player in local economic development. To develop a business, capital and good management are needed, but there is still a lot of capital that has not been touched by bank financial institutions. Microfinance Institutions (LKM) in Indonesia are financial institutions whose function is to help the activities of Micro, Small and Medium Enterprises (MSMEs) to progress further. This research aims to analyze the factors that influence interest in applying for ultra-micro financing for female micro-small entrepreneurs in the Special Region of Yogyakarta. The research was conducted using descriptive qualitative research methods with primary and secondary data. Primary data was obtained through a questionnaire survey of female micro business actors who received financing from Mekar Madani, Gramindo and Amartha with a sample of 60 people taken purposively. Research results using a regression model. The t test and f test show that accessibility, interest rates and economic needs have a positive effect on interest in applying for ultramicro financing with an R value of 0.315, 0.279 and 0.390 respectively and a significance value of <0.05 based on the simultaneous test (f test), variables of accessibility, interest rates and economic needs together have a positive influence on the increasing interest of female MSEs in applying for ultramicro financing with an R value of 0.526 and a significance value of <0.05.
Co-Authors A Hilda Syahrani