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All Journal Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Pardosi, Hilda Tamara
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Economics, Econometrics & Finance

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Pengaruh Kenaikan Cukai Rokok Tembakau Dan Penghasilan Terhadap Perilaku Merokok Di Malang Chusna, Alfina Auliyaul; Saputri, Alyah Hasnah; Fadhila, Farah; Pardosi, Hilda Tamara; Putri W, Regina Nadia; Anggraini, Zahra Ayu
JEMAP Vol 8, No 1: April 2025
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v8i1.12931

Abstract

The government has decided to increase cigarette excise rates by 10% as of January 2024. This decision is inseparable from the aim of reducing the level of cigarette consumption in Indonesia. The purpose of this study was to determine the effect of increasing cigarette excise and income on smoking behavior. This study involved 104 respondents from the Malang Regency and City community who consumed cigarettes to fill out a questionnaire that was distributed directly or indirectly. The data analysis technique in the form of the McNemar test aims to determine the effect of increasing cigarette excise rates on smoking behavior, while the binary logistic regression test is to determine the effect of income on smoking behavior. Overall, respondents have filled out the questionnaire completely. Most respondents who smoke ≥ 15 cigarettes per day did not reduce the number of cigarettes they consumed per day, while only 11 people reduced it to 15 cigarettes. Then, respondents at income levels of 1,000,000-2,000,000 and 2,000,001-3,000,000, preferred not to reduce their cigarette consumption after the increase in cigarette excise rates. The increase in cigarette excise rates can reduce cigarette consumption in Malang society. For further research, it is expected to expand the scope of the research so that the results obtained can be more diverse.
DETERMINANTS OF TAXPAYERS’ INTENTION AND USE OF THE CORE TAX ADMINISTRATION SYSTEM: EVIDENCE FROM INDIVIDUAL AND CORPORATE TAXPAYERS IN GREATER MALANG Uliasari, Agustina; Amin, Annisa’ Abiyyu; Juzaila, Dini Shinta; Pardosi, Hilda Tamara; Aprilia, Rislah Winda; Anggraini, Zahra Ayu
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 21 No. 1 (2026): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v21i1.24543

Abstract

The digital transformation of tax administration is a strategic policy to address complexity and compliance challenges in Indonesia, leading to the introduction of the Core Tax Administration System (CTAS) in January 2025 to integrate fragmented tax applications into a centralized platform. Despite its importance, empirical evidence on taxpayers’ acceptance and use of CTAS remains limited. This study applies the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) to examine determinants of behavioral intention and use behavior among individual and corporate taxpayers in Greater Malang. Using a quantitative explanatory design, data were collected from 159 respondents through convenience sampling and analyzed with Partial Least Squares–Structural Equation Modelling (PLS-SEM). Results show that performance expectancy, effort expectancy, and social influence significantly influence behavioral intention, while facilitating conditions significantly affect use behavior. Although behavioral intention positively correlates with use behavior, the relationship is not statistically significant, suggesting early adoption is driven more by infrastructure readiness and institutional support. The findings contribute post-implementation evidence on digital tax system adoption and highlight factors crucial for sustaining CTAS utilization.
Co-Authors Amin, Annisa’ Abiyyu Anggraini, Zahra Ayu Aprilia, Rislah Winda Chusna, Alfina Auliyaul Fadhila, Farah Juzaila, Dini Shinta Putri W, Regina Nadia Saputri, Alyah Hasnah Uliasari, Agustina