Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
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This Author published in this journals
All Journal Economics and Business Journal International Journal of Economics, Management and Accounting
Siti Munfaqiroh
STIE Malangkucecwara Malang, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Role of Tax Literacy in The 12% Vat Rate and Lifestyle on Purchasing Decisions Enggar Nursasi; Siti Munfaqiroh
Economics and Business Journal (ECBIS) Vol. 4 No. 5 (2026)
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i5.382

Abstract

This study examines the effects of the VAT rate increase and lifestyle on purchasing decisions among consumers in the Malang area, with tax literacy as a moderating variable. An explanatory quantitative design was applied using PLS-SEM (SmartPLS 4.0) with 81 respondents selected through purposive sampling. The results indicate that VAT rate increase (β = 0.537; p = 0.000) and lifestyle (β = 0.285; p = 0.024) each have a significant positive effect on purchasing decisions. Tax literacy does not directly affect purchasing decisions (β = 0.066; p = 0.465), but functions as a significant moderator: it strengthens the effect of the VAT rate increase (β = 0.309; p = 0.037) while weakening the effect of lifestyle (β = −0.337; p = 0.031). These findings suggest that tax literacy may shift the basis of consumer decision-making toward a more rational-fiscal orientation, offering preliminary evidence for the value of tax education programs that address everyday consumption contexts
Influence of Perceived Trust, Convenience and Security on The Use of Mobile Banking Siti Munfaqiroh; Leonardo Calvin Pareira; Bunyamin Bunyamin
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 9 (2025)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i9.233

Abstract

The aim of this research is to determine and analyze the influence of perceptions of trust, convenience and security on the use of mobile banking. This research uses quantitative data with a causal approach. The population used in this research was 817 active STIE Malangkucecwara students who used the mobile banking application. The sampling technique in this research used incidental sampling. And based on the Slovin formula, the samples in this study were 90 samples. In this research, the data analysis methods used include the classic assumption test which includes, among others; normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test as well as hypothesis testing which includes the coefficient of determination test and t test. Based on the research results, it shows that perceptions of trust, perceptions of convenience, and perceptions of security influence the use of mobile banking.
Co-Authors Bunyamin Bunyamin Enggar Nursasi Leonardo Calvin Pareira