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Moh Shidqon
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ajid.shidqon@trisakti.ac.id
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jipak@trisakti.ac.id
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Program Diploma 3 Perpajakan Fakultas Ekonomi dan Bisnis Universitas Trisakti Jl. Kyai Tapa No.1 Grogol, Jakarta 11440 (telp) +62-21.566 3232, (fax) +62-21.567 3001 Email : d3pajak@trisakti.ac.id
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INDONESIA
Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Published by Universitas Trisakti
ISSN : 19077769     EISSN : 26856441     DOI : 10.25105/jipak
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik (JIPAK) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB) Universitas Trisakti since 2006, two times a year (January & July). JIPAK is ready to receive manuscripts on any aspect related to Information Systems, Taxation, Accounting, and Public Financing. JIPAK accepts articles of original empirical (qualitative or quantitative) research, literature reviews, theoretical or methodological contributions, integrative reviews, meta-analyses, and comparative or historical studies that meet the standards established for publication. The article that was submitted can be used in Bahasa or English. The decision for acceptance depends on blind review results. Several criteria to be accepted are originality, novelty, proper research method, and giving a real contribution to theory development, or future research or practitioners. This journal is Open Access journal. This journal allows readers to read, download, copy, distribute, print, search, or link to the full texts or its articles and to use them for any other lawful purpose.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 253 Documents
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FINANCIAL PSYCHOLOGY, FINANCIAL LITERACY, AND FINANCIAL BEHAVIOR: THE MODERATING ROLE OF MAQASHID SHARIAH AMONG CIVIL SERVANTS IN TERNATE CITY Ridwan, Muhammad; Basri, Anjani
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.v21i1.24886

Abstract

This study examines how financial psychology and financial literacy influence consumptive and investment behavior among civil servants, with Maqashid Shariah serving as a moderating variable. Despite extensive research on financial behavior, limited empirical evidence explains how shariah-based ethical values condition the effects of psychological and rational financial factors, particularly in the public sector. Using a quantitative approach, data were collected through Likert-scale questionnaires from 196 civil servants in Ternate City and analyzed using regression and moderation analysis. The findings indicate that financial psychology positively affects consumptive behavior, while financial literacy has a negative effect. Maqashid Shariah negatively moderates the relationship between financial psychology and consumptive behavior and positively moderates the relationship between financial literacy and consumptive behavior. Regarding investment behavior, financial psychology shows no significant effect, whereas financial literacy exerts a positive influence. Furthermore, Maqashid Shariah positively moderates the relationship between financial literacy and investment behavior. Theoretically, these findings extend Islamic behavioral finance by integrating ethical moderation into conventional financial behavior models. Practically, the results suggest that value-based financial education for civil servants can reduce excessive consumption and promote ethical investment decisions.
E FILLING ADOPTION AND TAX COMPLIANCE: A STUDY OF GENERATION Z THROUGH THE FIVE CONSTRUCTS OF THE TECHNOLOGY ACCEPTANCE MODEL Putri, Eskasari; Elfreda, Khanzanorra
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.v21i1.24746

Abstract

This study aims to examine the factors that influence the adoption and acceptance of e-Filing among Generation Z taxpayers using the five constructs of the Technology Acceptance Model (TAM), including perceived ease of use, perceived usefulness, attitude toward use, behavioral intention to use, and actual system use (taxpayers’ compliance). The determination of sample size in this study refers to Roscoe (1976), who suggests that an appropriate sample size for multivariate research ranges from 30 to 500 respondents. This study applies a quantitative approach, with primary data collected through an online questionnaire distributed to 250 active registered taxpayers. Data were processed and analyzed using the PLS-SEM method with SmartPLS version 3. The results showed that Perceived Ease of Use (PE) has a significant effect on Perceived Usefulness (PU). Perceived Ease of Use (PE) and Perceived Usefulness (PU) positively influence Attitude Toward Use (ATU), which then has a positive effect on Behavioral Intention to Use (BI). Finally, Behavioral Intention to Use (BI) positively affects Actual System Use (KWP), reflected by taxpayer compliance in using e-Filing. The implication of this study is that both the Directorate General of Taxes (DGT) and related practitioners in charge of making tax policies should not focus only on administrative efficiency, but also consider Generation Z’s characteristics as Digital Natives, as this demographic segment has the potential to improve tax compliance and increase national state revenue.
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.

Page 26 of 26 | Total Record : 253

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