JOURNAL ARTICLEMd Faridur Rahman · Md. Shamim Talukder · Yang Lanrong · Abul Khayer
International Journal of Research in Business and Social Science · 2020
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Among the various online services provided by the government, e-tax system is one of the commonly used e-government platforms, which offers significant benefits to government and citizens by reducing costs, eliminate human errors, and reduce the turnaround time for processing income tax returns. Despite these plausible benefits, some reservations have been articulated regarding the continuance usage intention of e-tax system. Thus, we investigate the most critical factors of e-tax continuance usage in this paper. We developed an integrated theoretical model based on the technology continuance theory (TCT) extended with social influence and perceived risk. The proposed conceptual model was empirically validated with data collected from a sample of 345 e-tax service users in Bangladesh. Partial least squares structural equation modeling (PLS-SEM) was employed to analyze the collected data. The study findings suggest that user satisfaction, perceived usefulness, and attitude have a direct impact on continuance usage intention where confirmation, ease of use and social influence have indirect influence on continuance usage intention of e-tax system. This paper discusses some contributions to theory and practice based on our findings
DOI 10.20525/ijrbs.v9i7.9467 Crossref citations8 OpenAlex citations
JOURNAL ARTICLEMuhammad Fikri · Annisa Lisdayanti
International Journal of Finance & Banking Studies · 2020
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The rapid development of internet technology can provide various facilities to access various activities from the internet. One of the activities that can be done from the internet is to make payments on a non-cash basis or commonly called an e-wallet. Linkaja is one of the e-wallets established by the merger of five State-Owned Enterprises in one platform, namely PT Telekomunikasi Seluler, Bank Mandiri, Bank Rakyat Indonesia, Bank Negara Indonesia, Bank Tabungan Negara, PT Pertamina and also PT Asuransi Jiwasraya. This study aims to determine the influence of promotion mix and benefits of perception in increasing re-use of linkaja applications for consumers in the city of bandung. The method of collecting data in this study is to use a questionnaire given to 115 respondents Linkaja users in the city of Bandung. The data analysis technique used is linear regression model. The results of the questionnaire were processed using the spss for windows version 25 program. The results of the study showed that the influence of the promotion mix variable on Linkaja e-wallet repurchase intention was 68.4% and for the influence of perceived usefulness variables on Linkaja e-wallet repurchase intention was 71.17%. Whereas for the simultaneous effect it was obtained the result of 51.4% and the remaining 49.6% was influenced by other factors.
DOI 10.20525/ijfbs.v9i1.6653 Crossref citations14 OpenAlex citations
JOURNAL ARTICLESk Alamgir Hossain · Yukun Bao · Najmul Hasan · Md Farijul Islam
International Journal of Research in Business and Social Science · 2020
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Online banking has become a vital instrument for delivering quality and easily reached banking services at the lowest possible time with ensuring affordability both for customers and service providers. Although this banking has huge potentials and benefits, the successful adoption of online banking remains a significant challenge in the context of an emerging economy like Bangladesh. The purpose of this empirical study is to investigate the factors influencing the online banking services adoption in Bangladesh by using the extended Technology Acceptance Model (TAM) with government support and risk factors. A questionnaire survey method was used to collect data from 380 banking customers. To analyse the collected survey data and test the set of hypothesis, a structural equation modelling (SEM) method was used with the help of SmartPLS3 package. The results illustrate that perceived ease of use, perceived usefulness, attitude towards use, government support positively influence the intention to use as well as the intention to use positively impact on intention to continue to the adoption of online banking services. However, the relationship between risk and intention to use was statistically insignificant. Finally, the findings may assist banking professionals and programmers to develop and design successful policies regarding online banking services to boost this service industry in the future.
DOI 10.20525/ijrbs.v9i1.59121 Crossref citations28 OpenAlex citations
JOURNAL ARTICLEHenny Rakhmawati · Sutrisno Sutrisno T · M. Khoiru Rusydi
International Journal of Research in Business and Social Science · 2020
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This study aims to examine and prove empirically the effect of perceived usefulness, perceived ease of use, social influence, facilitating conditions on tax compliance. The sample selection technique uses convenience sampling obtained 100 samples taxpayers in Directorate General of Taxation III East Java. Data analyzed using partial least square. The result shows that (1) perceived ease of use does not affect tax compliance. (2) Perceived usefulness has a positive effect on tax compliance. (3) Social influence has a positive effect on tax compliance. (4) Facilitating conditions does not affect tax compliance.
DOI 10.20525/ijrbs.v9i1.5769 Crossref citations30 OpenAlex citations