scholarly journals Pengaruh Technology Acceptance Model Dan Digital taxation Terhadap Kepatuhan Wajib Pajak Dengan Pemahaman Internet Sebagai Variabel Moderating

2020 ◽  
Vol 4 (1) ◽  
pp. 1
Author(s):  
Sihar Tambun ◽  
Riris Rotua Sitorus ◽  
Tania Alvianita Pramudya

Penelitian ini bertujuan untuk mengetahui perngaruh dari Technology Acceptance Model dan Digital taxation terhadap Kepatuhan wajib pajak dengan Pemahaman Internet sebagai variabel moderating. Metode yang digunakan dalam penelitian ini adalah analisis regresi berganda dan perhitungan moderating menggunakan metode interaksi. Mengolah data dengan menggunakan bantuan aplikasi Smart PLS. Adapun sampel dalam penelitian ini terdiri dari 94 Wajib Pajak Orang Pribadi yang menjalankan usaha atau memiliki pekerjaan bebas di Jakarta Utara. Hasil penelitian ini menunjukkan bahwa Technology Acceptance Model dan Digital taxation tidak berpengaruh signifikan terhadap Kepatuhan wajib pajak. Pemahaman Internet berpengaruh signifikan positif terhadap Kepatuhan wajib pajak. Moderasi Pemahaman Internet atas pengaruh Technology Acceptance Model berpengaruh signifikan positif terhadap Kepatuhan wajib pajak. Moderasi Pemahaman Internet atas pengaruh Digital taxation berpengaruh signifikan negatif terhadap Kepatuhan wajib pajak.

Author(s):  
E. Ramganesh ◽  
E. Kirubakaran ◽  
D. Ravindran ◽  
R. Gobi

The m-Governance framework of auniversity aims to utilize the massive reach of mobile phones and harness the potential of mobile applications to enable easy and round the-clock access to the services of its affiliated institutions.  In the current mobile age there is need for transforming e-governance services to m-Governance as m-Governance is not a replacement for e-Governance rather it complements e-Governance. With this unparalleled advancement of mobile communication technologies, universities are turning to m-governance to realize the value of mobile technologies for responsive governance and measurable improvements to academic, social and economic development, public service delivery, operational efficiencies and active stakeholder engagement. In this context the present study, aims to develop and validate a m-governance framework of a university by extending Technology Acceptance Model (TAM) with its prime stakeholders so called the Heads of the affiliated institutions. A survey instrument was developed based on the framework and it was administered with 20 Heads of the affiliated Institutions. The results also showed that the Heads of the affiliated Institutions expressed their favorableness towards m-governance adoption.


Think India ◽  
2019 ◽  
Vol 22 (3) ◽  
pp. 402-409
Author(s):  
Deepak Shrivastava ◽  
Apurva Shrivastava ◽  
Gyan Prakash

Tech-friendliness in this new era is an important quotient considered and the persons’ acceptance towards the technology frequency matters a lot. But still the frequency varies from person to person, this brought in the concept of Technology Acceptance Model given by Fred Davis in 1989. The theory of TAM is based on two theories that are Theory of Reasoned Action and Theory of Planned Behavior, TAM is extended version of these two. Green Banking is a new technology introduced by the banks that focuses on the growth of Sustainable development and Banking system too. Thus, banks ask their customers to use it or practice it in their daily life transactions. But every customer has their own point of view on the usage of Green banking. Thus, the research aims to understand the customers’ perception towards the Green Banking for this TAM is used. The research states that Perceived risk is the primary factor that is followed by perceived usefulness and perceived ease of use that impacts the decision to use green banking. Thus, the behavioral intention results in actual use of green banking usage for which people are trying to accept the new technology. So, the banks have earned points for creating awareness among their customers but still they have to work hard and clarify their customers’ problems and vanish that hitch that is stopping them to use green banking easily.


2019 ◽  
Vol 118 (6) ◽  
pp. 25-35
Author(s):  
Vinay S

Continuous development of technological innovations especially in the banking sector have stirred competition which has changed the way businesses operate resulting in the introduction of Unified Interface Payment (UPI) services. This study was conducted in order to analyse the adoption of UPI services through Technology Acceptance Model (TAM) in Mysuru. Objectives of study were framed to determine the demographic factors that influence the practices of UPI by the customers, to examine the role of banks in integrating UPI services and products and to assess the various security issues affecting the usage of UPI services by Mysuru customers. Based on these objectives a structured questionnaire was prepared and primary data was collected from 165 respondents. Data was analysed making use of SPSS and other models namely Structural Equation Modeling with Analysis of Moment Structures (AMOS) Software. Finally the researchers identifies that there is a need for convergence of customer’s preference for safe and easy banking transactions. This study revealed that the customer’s model have to be well integrated for progress in UPI operations.


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