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All Journal Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Anggraini, Zahra Ayu
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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 key policy instrument to address tax system complexity and persistent compliance challenges in Indonesia. In line with this agenda, the Directorate General of Taxes introduced the Core Tax Administration System (CTAS) in January 2025 to integrate fragmented tax applications into a centralized platform. However, empirical evidence on taxpayers’ acceptance and actual use of CTAS remains scarce. This study addresses this gap by applying the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) to examine the determinants of taxpayers’ behavioral intention and use behavior. Using an explanatory quantitative design, data were collected from 159 individual and corporate taxpayers in the Greater Malang area through convenience sampling between July 1 and July 29, 2025. The data was analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that performance expectancy, effort expectancy, and social influence significantly affect behavioral intention, while facilitating conditions exert a strong influence on CTAS use behavior. Although behavioral intention is positively associated with use behavior, the relationship is not statistically significant, suggesting that actual system use in the early implementation phase is shaped more by infrastructural readiness and institutional support than by intention alone. This study provides novel post-implementation evidence on CTAS adoption and highlights the critical role of perceived usefulness, ease of use, social influence, and facilitating conditions in sustaining digital tax system utilization.
Co-Authors Amin, Annisa’ Abiyyu Aprilia, Rislah Winda Chusna, Alfina Auliyaul Fadhila, Farah Juzaila, Dini Shinta Pardosi, Hilda Tamara Putri W, Regina Nadia Saputri, Alyah Hasnah Uliasari, Agustina