scholarly journals Relevance of Technology Acceptance Model for the Implementation of Value Added Tax (VAT) In the United Arab Emirates (UAE): Evidence of Distinctive Behavioral Connections

2019 ◽  
Vol 8 (3) ◽  
pp. 6357-6365

The objective of this study is to examine the relationship between behavioral constructs of business operatives and their attitudes toward implementation of the Value Added Tax (VAT) in the United Arab Emirates (UAE). Data was collected using questionnaire survey for a sample of 189 business operators in the UAE. Path analysis using partial least square–structural equation modeling (PLS-SEM) was utilized to analyze the research model, applying the technology acceptance model (TAM) with addition of challenges to reflect the unique behavioral attributes in the UAE. The findings of PLS-SEM reveal that challenges were the primary construct related to the business operatives’ attitudes for implementation of the VAT. However, preparedness was the least influential factor on the attitudes of business operatives regarding implementation of the VAT. Thus, these results reiterate the significance of the TAM in explaining the behavioral dynamic of business operatives for the implementation of the VAT.

2021 ◽  
Vol 10 (3) ◽  
pp. 423-434
Author(s):  
Ovie Auliya’atul Faizah ◽  
Suparti Suparti ◽  
Abdul Hoyyi

E-commerce refers to business transactions using digital networks such as the internet. Based on the rank on the Appstore and Playstore, Shopee places the first rank. In 2019, Shopee had 56 million visitors. Meanwhile, in the same year, it had 3,225 workers. The imbalance between the number of Shopee visitors and Shopee employees allows users to be disappointed with Shopee's services, but on the other hand, there are also many users who are happy with its services. With both positive and negative responses to the services provided by Shopee, this study analyzes the factors affecting the acceptance of Shopee Apps on students of Universitas Diponegoro Semarang. The analysis was based on the Technology Acceptance Model (TAM). It used the Structural Equation Modeling with the Partial Least Square (SEM-PLS) approach. The study used primary data obtained by distributing questionnaires to students of Universitas Diponegoro. The result showed 28 valid indicators, 5 deal inner models, and 8 significant pathways. All the causality between latent variables contained in the Technology Acceptance Model (TAM) have a positive and significant effect, it's just that the results of integrating trust variables on TAM, namely the latent variable between trust and interest in usage behavior, have no significant effect. 


2020 ◽  
Vol 6 (2) ◽  
pp. 130-138
Author(s):  
Wawan Laksito Yuly Saptomo ◽  
Elistya Rimawati

Model pembelajaran Blended Learning  adalah sistem yang mengkolaborasikan pembelajaran tatap muka kelas dengan pembelajaran online memanfaatkan E-Learning. Penelitian ini bertujuan untuk mengukur tingkat penerimaan dan perilaku peserta didik terhadap teknologi  dari model pembelajaran Blended Learning. Variabel yang dikembangkan merujuk pada Technology Acceptance Model (TAM), yaitu  model penerimaan pengguna terhadap sistem informasi. Model TAM dikembangkan dari teori psikologis yang menjelaskan bahwa perilaku pengguna sistem berlandaskan pada kepercayaan, sikap, keinginan, dan hubungan perilaku pengguna. Data yang diperoleh dianalisis hubungan struktur variabel dengan Structural Equation Modeling (SEM) menggunakan metode Partial Least Square (PLS). Berdasarkan hasil Analisa PLS dan Boostraping diperoleh nilai Pengaruh Langsung, Pengaruh Tidak Langsung, dan Pengaruh tidak langsung sesuai jalur spesifikasi melalui variabel intervening (Spesific Indirect Efect).


2020 ◽  
Vol 11 (3) ◽  
pp. 149-156
Author(s):  
Nerry Kristina ◽  
Ibnu Harris

The research aimed to support Technology Acceptance Model (TAM) theories such as Perceived Ease of Use (PEOU), Security (SECU), Brand Loyalty (BL), Behavioural Intention (BI), and the marketing models, Electronic Word of Mouth (EWOM), on the use of mobile payments of the Generation Z. The researchers used the quantitative method. Using a non-probability sampling method with a convenience sampling technique, there were 100 respondents of Generation Z. The data were then analyzed using Structural Equation Modeling (SEM) with Partial Least Square (PLS). The results show that PEOU has no significant effect on BI. SECU and BL affect BI significantly. Then, BI has a significant impact on EWOM. It means that PEOU is not an important factor for Generation Z to use mobile payment. SECU and BL make the Generation Z continue to use mobile payment without worrying about data privacy issues because BL is embedded in their mind. As a result of BI, Generation Z will do marketing in the form of EWOM to their closest friends or relatives via social media.


Author(s):  
Ita Salsalina Lingga ◽  
Verani - Carolina ◽  
Vinny Stephanie Hidayat ◽  
Wayan Feri Permana

This research focuses on examining factors that affect taxpayer’s intention to use e-filing in tax reporting based on Technology Acceptance Model (TAM).It analyzes behavioral attitudes factor that affect behavioral intention towarde-filing use and its impact on actual e-filing usage. Analysis of data uses Partial Least Square (PLS) of Structural Equation Modeling (SEM). The analysis unit in this research consists of lecturers from state and private universities in Indonesia, where questionnaires are used to collect primary data. This research findings show that perceived ease of use and perceived usefulnessaffect taxpayers’ willingness to use e-filing which in turn affects the actual e-filing usage. The result of this study is intended to resolve the issue of low taxpayer’s intention toward e-filing use in tax reporting.


2022 ◽  
Vol 10 (4) ◽  
pp. 532-543
Author(s):  
Ovie Auliya’atul Faizah ◽  
Suparti Suparti ◽  
Abdul Hoyyi

E-commerce refers to business transactions using digital networks such as the internet. Based on the rank on the Appstore and Playstore, Shopee places the first rank. In 2019, Shopee had 56 million visitors. Meanwhile, in the same year, it had 3,225 workers. The imbalance between the number of Shopee visitors and Shopee employees allows users to be disappointed with Shopee's services, but on the other hand, there are also many users who are happy with its services. With both positive and negative responses to the services provided by Shopee, this study analyzes the factors affecting the acceptance of Shopee Apps on students of Universitas Diponegoro Semarang. The analysis was based on the Technology Acceptance Model (TAM). It used the Structural Equation Modeling with the Partial Least Square (SEM-PLS) approach. The study used primary data obtained by distributing questionnaires to students of Universitas Diponegoro. The result showed 28 valid indicators, 5 deal inner models, and 8 significant pathways. All the causality between latent variables contained in the Technology Acceptance Model (TAM) have a positive and significant effect, it's just that the results of integrating trust variables on TAM, namely the latent variable between trust and interest in usage behavior, have no significant effect. 


2020 ◽  
Vol 8 (2) ◽  
pp. 83-90
Author(s):  
Tasya Octaviani Fahiraningrum ◽  
Richard Richard

Abstract   The development of banking service technology now allows us to do non-cash transactions using various media. Electronic money as one of the favorite media that is widely used by the public is now experiencing innovation with the new breakthrough of Electronic Money Flazz Gen 2 that can conduct transaction services via smartphones. With this latest innovation comes a question related to what factors that influence people using electronic money Flazz Gen 2. Therefore, quantitative research using a questionnaire conducted using the Technology Acceptance Model (TAM) analyzed using the Structural Equation Modeling – Partial Least Square (SEM-PLS) method assisted by software SmartPLS 3.0. The factors studied were taken from the variables in the Technology Acceptance Model (TAM) developed by Davis et.al (1996), namely perceived ease of use, perceived usefulness, and trust variables taken from Gefen's theory (2003).   Keywords: TAM, Electronic Money, SEM-PLS,


Author(s):  
Lutfi Ahmad Gozali ◽  
Suharno Suharno ◽  
Gusti Noorlitaria Achmad

The use of virtual private server technology is currently growing rapidly in companies to support companies developing applications that are implemented in the company. Lintasarta is a company that provides virtual private server products in Balikpapan which have 24-hour support and a team of internationally certified experts. Researchers are interested in analyzing the antecedents of purchasing decisions of virtual private server products in Balikpapan. The method used in this research is explanation by explaining the variables and objects examined through the collected data. Price, product quality, and technology acceptance models are the main focus discussed. This study took a sample of 30 companies in Balikpapan that use virtual private server products. The analysis technique used is Structural Equation Modeling (SEM) with partial Least Square (PLS) approach. The results showed that the price had a negative and not significant effect on purchase intentions. Product quality has a negative and not significant effect on purchase intention. Technology acceptance models have a positive and significant effect on purchase intentions. Price has a positive and not significant effect on purchasing decisions. Technology acceptance model has a negative and not significant effect on buying decisions. Intention to buy a positive and significant effect on product purchasing decisions. Keywords: Price, Product Quality, Technology Acceptance Model, Purchase Intentions and Purchasing Decisions


2021 ◽  
Vol 16 (1) ◽  
pp. 10-17
Author(s):  
Femmy Effendy ◽  
Vanessa Gaffar ◽  
Ratih Hurriyati ◽  
Heny Hendrayati

Penelitian ini mengkaji perkembangan penelitian dengan topik penggunaan pembayaran seluler mobile payment, e-wallet. Kajian bertujuan untuk mengetahui: (1) perkembangan jumlah publikasi internasional bidang penggunaan pembayaran seluler mobile payment, w-wallet pada database Scopus dari tahun 2016 -2020; (2) jurnal inti dalam publikasi internasional penggunaan pembayaran seluler mobile payment, e-wallet (3) peta perkembangan publikasi internasional penelitian bidang penggunaan pembayaran seluler mobile payment, e-wallet berdasarkan kata kunci (co-word). Pengumpulan data dengan cara melakukan penelusuran melalui scopus dengan kata kunci mobile payment, mobile, payment, e-wallet, electronic walet, dengan katagori article title, abstract, keywords dalam kurun waktu 2016 –2020. Data berupa jumlah publikasi pertahun, jurnal yang memuat artikel mobile payment, mobile, payment, e-wallet, electronic walet, dan subjek dianalisis menggunakan Microsoft Excel. Sedangkan untuk tren pemetaan topik dianalisis dengan menggunakan sofware VosViewer. Hasil penelitian menunjukkan bahwa perkembangan pertumbuhan tahun 2016 - 2020 yang terindek di Scopus tertinggi terjadi pada tahun 2020 yang mencapai 82 publikasi (30.5 %). Publikasi internasional terbanyak dipublikasikan pada jurnal IEE sebanyak 12 artikel. Hasil penelitian menunjukan bahwa topik penelitian tentang pembayaran seluler atau mobile payment atau e-wallet masih didominasi oleh penggunaan model teori Technology acceptance Model (TAM), Trust dan perceived usefulness masih menjadi variable penelitian terbanyak, pilihan penggunaan metode survey,dengan tools analisis Structural Equation Model (SEM) khususnya PLS (partial least square), didominasi secara geografis pada penelitian pada negara berkembang (developing Country). Untuk penelitian selanjutnya penulis menyarankan perlu adanya penambahan kata kunci agar lebih banyak hasil penelitian yang lebih akurat dan komprehensif.


2021 ◽  
Vol 16 (1) ◽  
pp. 10-17
Author(s):  
Femmy Effendy ◽  
Vanessa Gaffar ◽  
Ratih Hurriyati ◽  
Heny Hendrayati

Penelitian ini mengkaji perkembangan penelitian dengan topik penggunaan pembayaran seluler mobile payment, e-wallet. Kajian bertujuan untuk mengetahui: (1) perkembangan jumlah publikasi internasional bidang penggunaan pembayaran seluler mobile payment, w-wallet pada database Scopus dari tahun 2016 -2020; (2) jurnal inti dalam publikasi internasional penggunaan pembayaran seluler mobile payment, e-wallet (3) peta perkembangan publikasi internasional penelitian bidang penggunaan pembayaran seluler mobile payment, e-wallet berdasarkan kata kunci (co-word). Pengumpulan data dengan cara melakukan penelusuran melalui scopus dengan kata kunci mobile payment, mobile, payment, e-wallet, electronic walet, dengan katagori article title, abstract, keywords dalam kurun waktu 2016 –2020. Data berupa jumlah publikasi pertahun, jurnal yang memuat artikel mobile payment, mobile, payment, e-wallet, electronic walet, dan subjek dianalisis menggunakan Microsoft Excel. Sedangkan untuk tren pemetaan topik dianalisis dengan menggunakan sofware VosViewer. Hasil penelitian menunjukkan bahwa perkembangan pertumbuhan tahun 2016 - 2020 yang terindek di Scopus tertinggi terjadi pada tahun 2020 yang mencapai 82 publikasi (30.5 %). Publikasi internasional terbanyak dipublikasikan pada jurnal IEE sebanyak 12 artikel. Hasil penelitian menunjukan bahwa topik penelitian tentang pembayaran seluler atau mobile payment atau e-wallet masih didominasi oleh penggunaan model teori Technology acceptance Model (TAM), Trust dan perceived usefulness masih menjadi variable penelitian terbanyak, pilihan penggunaan metode survey,dengan tools analisis Structural Equation Model (SEM) khususnya PLS (partial least square), didominasi secara geografis pada penelitian pada negara berkembang (developing Country). Untuk penelitian selanjutnya penulis menyarankan perlu adanya penambahan kata kunci agar lebih banyak hasil penelitian yang lebih akurat dan komprehensif.


Author(s):  
Oladotun O. Okediran ◽  
Mayowa O. Oyediran ◽  
Adeyemi A. Sijuade ◽  
Wajeed B. Wahab

Election voting has emerged as a significant alternative to conventional voting methods with testimonials of its implementation showing various degrees of success in some countries of the western world. Lately, many developing countries are also looking at its prospects as a replacement or supplement for traditional paper balloting which is, the principal voting method in most of these countries. However, the voting populace’ acceptance of this technology is a major factor that needs to be considered before its actual introduction owning to factors that includes, digital divides, low literacy level, norms and beliefs, high poverty level and so on. From another viewpoint, due to the peculiarity of contextual ICT infrastructural challenges of developing countries, there is a need to investigate the factors that will influence adoption decision and eventual usage when planning to introduce electronic voting so that the evolving system will not end up being impractical for the target users. In this study, an empirical investigation of the factors influencing the adoption decision of electronic voting was carried out.  More specifically, this study aimed at examining the possibilities and intents towards mobile voting (which is a type of electronic voting), among a selected sample population of electorates in Nigeria. In the study, an extended Technology Acceptance Model (TAM) that integrates Subjective norm, Perceived compatibility, Perceived privacy, Perceived security, Perceived price value and Perceived trust into the original TAM constructs was proposed. A total of 1364 sample data were collected from a selected population of electorates who had at one time or the other participated in at least an electioneering process in Nigeria.  The data was then analyzed statistically using Partial Least Square           Structural Equation Modeling (PLS-SEM). The results obtained show that all variables have significant effect on the electorates’ behavioural intention to use mobile voting except for perceived privacy.


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