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All Journal Jurnal Ilmiah Akuntansi Kesatuan Jurnal Khasanah Pendidikan
Mutammimah
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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Core Tax Administration System from the Perspective of the Theory of Planned Behavior Mutammimah; Pamungkas, Supan; Mayangsari, Sekar
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4608

Abstract

The adoption of digital tax administration systems is crucial for enhancing tax compliance and administrative efficiency. Understanding the factors that influence taxpayers’ intentions and actual usage is essential for effective implementation. This study aims to examine how attitudes, perceived social norms, and perceived behavioral control affect taxpayers’ intentions to use digital tax systems, and how these intentions, along with perceived behavioral control, impact actual usage. A quantitative approach was employed, using a survey to collect data from 200 taxpayers who actively use the system. The data were analyzed using structural equation modeling with partial least squares. Results show that attitudes, social norms, and perceived behavioral control significantly shape taxpayers’ intentions, while both intention and perceived behavioral control positively influence actual system usage. These findings support the applicability of the theory of planned behavior in understanding the adoption of digital tax systems. The study offers practical insights for tax authorities to enhance system uptake by promoting positive attitudes, supportive social expectations, and stronger perceptions of control among users.
Pendekatan Penelitian: Kualitatif, Kuantitatif, dan Mixed Methods dalam Konteks Studi Islam Taqiyya, Annisa; Karimah, Husna; Mutammimah; Sa’diyah, Rika
JKP: Jurnal Khasanah Pendidikan Vol. 4 No. 2 (2026): JKP: Jurnal Khasanah Pendidikan
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/jkp.v4i2.1211

Abstract

Penelitian ini mengkaji tiga pendekatan utama dalam metodologi penelitian: kualitatif, kuantitatif, dan mixed methods. Melalui metode kajian pustaka, penelitian ini menganalisis karakteristik, kekuatan, dan keterbatasan masing-masing pendekatan serta konteks penerapannya. Hasil kajian menunjukkan bahwa pendekatan kualitatif berfokus pada pemahaman makna dan konteks sosial, pendekatan kuantitatif menekankan pengukuran variabel dan generalisasi hasil, sedangkan mixed methods mengintegrasikan kekuatan keduanya untuk menghasilkan temuan yang lebih komprehensif dan valid. Pemilihan pendekatan harus mempertimbangkan karakteristik masalah, tujuan penelitian, dan paradigma keilmuan. Dengan pemahaman yang tepat, peneliti dapat merancang desain penelitian yang relevan, akurat, dan berkontribusi pada pengembangan ilmu pengetahuan, khususnya dalam konteks Studi Islam kontemporer.
Co-Authors Husna Karimah Pamungkas, Supan Sa’diyah, Rika Sekar Mayangsari Taqiyya, Annisa