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All Journal Dia: Jurnal Administrasi Publik PROFIT : Jurnal Administrasi Bisnis Policy & Governance Review Jurnal Pajak Indonesia (Indonesian Tax Review) PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat MIMBAR : Jurnal Penelitian Sosial Dan Politik BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Inovasi Kurikulum Pangripta Jurnal Ilmiah Kajian Perencanaan Pembangunan Alamtana Taxpedia
Anggoro, Damas Dwi
Faculty Of Administration Science, University Of Brawijaya, Malang, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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STRENGTHENING BUMDES BAROKAH THROUGH SOCIAL MEDIA Rahayu, Sri Mengesti; Anjarwi, Astri Warih; Anggoro, Damas Dwi
Profit: Jurnal Adminsitrasi Bisnis Vol. 16 No. 1 (2022): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (305.067 KB) | DOI: 10.21776/ub.profit.2022.-16.01.10

Abstract

The community service activity in 2021, entitled "Strengthening BUMDes Barokah Through Social Media," is a follow-up to community service activities in 2020 with the theme "Company Profile as a Means of Increasing Competitiveness of BUMDes Barokah." The output achieved last year with an increase in the number of visitors in 2019-2020 proves that the company profile and Sumber Sira booklet, which is one of the business units in the Barokah BUMDes, have helped strengthen tourism competitiveness, especially in Malang Regency. Based on this background, the community service team will continue efforts to strengthen this competitiveness through social media, especially Instagram, so it is hoped that the Barokah BUMDes management will be more efficient in promoting all their business units and can increase the opinion of Barokah BUMDes.
Assessing Willingness to Pay for Parking Fees Among Residents: Evidence from Malang City Anggoro, Damas Dwi; Shofwah, Aleyda Farihatus
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 32, No. 2
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to investigate the willingness to pay (WTP) for user charges imposed by the local government using an extended Theory of Planned Behavior (TPB). Viewing the local government as a service provider, the construct of perceived value is incorporated to determine behavioral intention toward user charges, marking a novel contribution of this study to the literature. Specifically, this study analyzes (1) the effect of each TPB construct—attitude toward the behavior, subjective norms, and perceived behavioral control (PBC)—on WTP, (2) the effect of perceived value on WTP, and (3) the indirect effect of perceived value on WTP mediated by TPB constructs. This study applied a cross-sectional survey with a quantitative approach and Partial Least Squares Structural Equation Modeling (PLS-SEM) for data analysis. The findings indicate that attitude does not significantly influence WTP, while subjective norms, PBC, and perceived value are significant predictors. The indirect relationship between perceived value and WTP was observed only through subjective norms and PBC.
DETERMINAN FAKTOR YANG MEMPENGARUHI PERCEIVED NET BENEFIT WAJIB PAJAK DAERAH PADA PENERAPAN TAX MONITORING Devara Aisyah Putri; Damas Dwi Anggoro; Aleyda Farihatus Shofwah
Journal of Tax Policy, Economics, and Accounting (TAXPEDIA) Vol 2 No 1 (2024): Vol. 2 No. 1 (2024): Februari 2024
Publisher : MUC Tax Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61261/muctj.v2i1.30

Abstract

Penelitian ini bertujuan untuk mengetahui faktor yang mempengaruhi nilai kebermanfaatan yang dirasakan wajib pajak dalam penerapan Tax Monitoring berdasarkan Updated Information System (IS) Success Model. Variabel perceived usefulness dan confirmation juga ditambahkan untuk dalam penelitian ini untuk melengkapi variabel yang digunakan. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan pendekatan explanatory research. Sampel yang digunakan sebanyak 81 responden wajib pajak terpasang Tax Monitoring yang terdaftar di Badan Pelayanan Pajak Daerah (BPPD) Kabupaten Sidoarjo. Instrumen penelitian yang digunakan adalah kuesioner yang didistribusikan secara online. Hasil penelitian menunjukkan bahwa kualitas informasi, kualitas layanan, dan perceived usefulness tidak berpengaruh terhadap kepuasan pengguna. Sedangkan kualitas sistem dan confirmation berpengaruh terhadap kepuasan pengguna, serta kepuasan pengguna berpengaruh terhadap nilai kebermanfaatan yang dirasakan.
ANALISIS BEHAVIORAL INTENTION PADA PENERAPAN TAX MONITORING MENGGUNAKAN MODEL UTAUT2 Rihadatul A’isy Putri Dianfah; Damas Dwi Anggoro; Aleyda Farihatus Shofwah
Journal of Tax Policy, Economics, and Accounting (TAXPEDIA) Vol 2 No 1 (2024): Vol. 2 No. 1 (2024): Februari 2024
Publisher : MUC Tax Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61261/muctj.v2i1.31

Abstract

Dalam upaya optimalisasi penerimaan daerah dan pelayanan, pemerintah daerah membuat suatu inovasi kebijakan dengan menyediakan layanan berbasis teknologi berupa tax monitoring. Melalui penerapan tax monitoring diharapkan bisa meningkatkan penerimaan pajak daerah di Kabupaten Sidoarjo, namun masih banyak objek pajak yang belum sepenuhnya memaksimalkan inovasi tersebut. Penelitian ini bertujuan untuk mengetahui faktor apa saja yang mempengaruhi behavioral intention atau niat perilaku penggunaan wajib pajak dalam menggunakan tax monitoring menggunakan model Unified Theory Of Acceptance And Use Of Technology 2 (UTAUT2) yang telah dimodifikasi dengan menghilangkan variabel price value dan menambahkan variabel trust. Jenis penelitian ini adalah explanatory research dengan menggunakan pendekatan kuantitatif. Sampel yang digunakan sebanyak 83 responden wajib pajak yang terdaftar di Badan Pelayanan Pajak Daerah (BPPD) Kabupaten Sidoarjo. Analisis data menggunakan analisis Structural Equation Modeling (SEM) yang terdiri atas evaluasi outer model dan inner model, menggunakan aplikasi Partial Least Square (PLS) 3.0. Hasil dari penelitian ini menunjukkan bahwa variabel performance expectancy dan habit memiliki pengaruh positif dan signifikan terhadap behavioral intention. Kemudian variabel effort expectancy, social influence, facilitating condition, hedonic motivation, dan trust tidak memiliki pengaruh yang signifikan terhadap behavioral intention pada penerapan tax monitoring.
Co-Authors Aleyda Farihatus Shofwah Alfandia, Nurlita Sukma Anjarwi, Astri Warih Deni Agus Setyono Devara Aisyah Putri Durratun Nashihah Hanifa Maulani Ramadhan Hidayati, Firda Indriani Indriani Kumalasari, Ima Novita, Asti Amelia Rahayu, Sri Mengesti Rihadatul A’isy Putri Dianfah Rispa Ngindana Rispa Ngindana Shofwah, Aleyda Farihatus Sri Mangesti Rahayu Tommy Anggriawan Wilopo Wilopo, Wilopo Yudha Alief Aprilian