Self-assessment system as adopted in Indonesia, focusing on taxpayer awareness. Therefore trust should be the spearhead of tax compliance rather than power. This study aims to examine how trust and power play a role in improving tax compliance by the slippery slope framework. Method of data collection in this research surveys in Central Java. The sampling technique is a multistage sampling that combines stratified random sampling and convenience sampling. Data has been collected from October 2015-April 2016, and 242 instruments were collected (86.4 percent response rate). By using multiple regression tests, the results of this study indicate that trust and power both simultaneously and partially affect tax compliance. Based on the coefficient different test, power has a greater impact than trust in creating tax compliance. This means that the compliance created in Indonesia is mandatory compliance that denies from self-assessment system that based on voluntary compliance. Keywords
Investments are made to obtain future benefits. Stocks are one of the most popular investments in the capital market. The advantage that can be obtained from the stock investment is stock returns, where the returns obtained can be positive or negative. This study aims to analyze the influence of fundamental and macroeconomic factors on stock returns of manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2019. This study used secondary data and the sample of this research was 37 manufacturing companies obtained through the purposive sampling method with panel regression as the data analysis. The results showed that the fundamental factors that affect stock returns are Price to Book Value (PBV), while the Debt to Equity Ratio (DER) and Price to Earnings Ratio (PER) do not affect manufacturing stock returns. Some macroeconomic factors such as inflation, the BI Rate, and changes in world oil prices proved to not affect the stock returns of manufacturing companies. This research implies that manufacturing companies need to pay attention to Price to Book Value (PBV) in determining stock returns.
This study aims to examine the determinants of the developed Technology Acceptance Model (TAM) framework. The author used stratified random sampling, and data collection used a survey method. The analysis technique used is multiple regression analysis and path analysis using the IBM SPSS 25 software. The results show that perceived ease of use and perceived risk do not influence attitude towards fintech lending. In contrast, perceived usefulness, relative advantage, and perceived cost influence it, and attitude influences intention to use fintech lending behavior. Moreover, the attitude has a partial mediation role only in the relationship between perceived usefulness and relative advantage to fintech lending using intention. These results support the original model of TAM that states perceived ease of use has a nonsignificant effect on attitude towards using behavior. It suggested that financial technology services foster users to use fintech lending through various ways to tell it is easy enough to use and able to protect users' secure data and information. This study also contributes to giving more empirical evidence for other variables to modify and develop the Technology Acceptance Model.JEL : G23, G41, G51. Keywords : Technology Acceptance Model, financial technology, lending. ABSTRAKPenelitian ini bertujuan untuk menguji faktor-faktor pada kerangka kerja yang merupakan pengembangan dari Technology Acceptance Model (TAM). Peneliti menggunakan metode stratified random sampling dan pengumpulan data dilakukan dengan menggunakan metode survey. Teknik analisis yang digunakan adalah uji regresi berganda dan uji jalur dengan bantuan perangkat lunak IBM SPSS 25. Hasil penelitian menunjukkan bahwa perceived ease of use dan perceived risk tidak memberikan pengaruh pada sikap terhadap fintech lending. Sebaliknya, perceived usefulness, relative advantage dan perceived cost justru memberikan pengaruh, serta sikap memberikan pengaruh terhadap minat untuk menggunakan fintech lending. Lebih lanjut, sikap memilki mediasi parsial hanya pada hubungan antara perceived usefulness dan relative advantage terhadap minat untuk menggunakan fintech lending. Hasil penelitian ini mendukung model awal TAM yang menyatakan bahwa perceived ease of use memberikan pengaruh yang tidak signifikan terhadap sikap untuk menggunakan. Disarankan bagi penyedia jasa keuangan berbasis teknologi untuk mendorong pengguna fintech lending melalui berbagai langkah untuk menyampaikan kemudahan penggunaan dan fintech mampu melindungi data dan informasi pengguna yang bersifat rahasia. Penelitian ini juga berkontribusi untuk memberikan bukti empiris pada berbagai variabel yang digunakan untuk memodifikasi dan mengembangkan Technology Acceptance Model.
This research aims to evaluate service quality of services provided by accounting program as part of higher education institutions from students' perspective. The sample in this study was 136 first-year college students. The students' expectation and perception data obtained through the distribution of online questionnaires, then will be tested by using Wilcoxon Test. The results showed that there were negative quality gap in tangibles, reliability, empathy and assurance dimension as well as positive quality gap in responsiveness dimension. Besides, tangibles dimension is the most important but cannot be fulfilled yet.
This study aims to examine the effect given by Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Financing to Deposit Ratio (FDR) and Operating Income and Operating Expense Ratio to Return on Asset as Profitability Indicator. Data population are Indonesian Sharia Banks listed in Indonesia Stock Exchange during period 2013-2017, and obtained 11 sharia banks as the total sample are 55 samples by using purposive sampling method. Multiple regression analysis models is used in this study. The results are as follows: there are no effect given by CAR, NPF, FDR to ROA but there is partial effect given by Operating Income and Operating Expense Ratio.
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