Determinants of restaurant tax compliance: The moderating role of technology-based monitoring
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Author(s)Elly Asmara , Ngatno ,Dwi RatmonoLink to ORCID Index: https://orcid.org/0000-0002-0306-5622
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Augustin Rina Herawati
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DOIhttp://dx.doi.org/10.21511/pmf.14(2).2025.09
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Article InfoVolume 14 2025, Issue #2, pp. 85-96
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5 Downloads
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Creative Commons Attribution 4.0 International License
Restaurant tax is a crucial source of funding for local government’s development activities. However, there is still very limited research that analyzes restaurant tax compliance in the context of today’s rapidly growing e-commerce. This paper is relevant because the growth of e-commerce-based restaurants in local governments in Indonesia contrasts with the decrease in tax revenues. This study aims to analyze the determinants of restaurant tax compliance using e-commerce and self-assessment systems as independent variables and technology-based tax monitoring as a moderating variable. The sample consists of 68 payers of restaurant tax in the city of Semarang, Indonesia, who have used e-commerce to transact their business. The testing of the hypotheses was carried out using partial least squares-structural equation modeling (PLS-SEM). The results show that the self-assessment system has a positive significant effect on tax compliance with a path coefficient of 0.31. Technology-based tax monitoring significantly affects tax compliance with a path coefficient of 0.52. Technology-based tax monitoring acts more as the main determinant rather than as a moderating variable. The study stresses the importance of implementing technology-based restaurant tax monitoring for local governments. Local finances, primarily funded by local taxes such as the restaurant tax, are essential for bolstering regional budgets. These funds directly contribute to public services and infrastructure, making restaurant tax compliance vital for local government autonomy and development.
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JEL Classification (Paper profile tab)H70, H71, H72
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References39
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Tables3
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Figures1
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- Figure 1. Structural model
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- Table 1. Reliability and validity
- Table 2. Heterotrait-monotrait ratios (HTMT)
- Table 3. Path coefficients and p-values
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Online impulse buying on TikTok platform: Evidence from Indonesia
Nur Rizqi Febriandika ,
Alfinna Putri Utami ,
Afifah Nur Millatina
doi: http://dx.doi.org/10.21511/im.19(3).2023.17
Innovative Marketing Volume 19, 2023 Issue #3 pp. 197-210 Views: 2919 Downloads: 765 TO CITE АНОТАЦІЯTikTok Shop boosts TikTok’s huge potential as an e-commerce platform that encourages sellers and buyers to increase the number of transactions. The emergence of this feature encourages the online impulse buying phenomenon on the TikTok platform. This study aims to examine the factors that influence online impulse buying on TikTok in Indonesia through the constructs of brand review, sales promotion, customer satisfaction, religiosity, and brand expectation. This quantitative research uses a questionnaire that is distributed randomly online and collected from 312 respondents in Indonesia. Using structural equation modeling (SEM), data analysis was conducted and hypotheses were examined. The results show that customer satisfaction (β: 0.501) and brand review (β: 0.358) play an important role in increasing brand expectation. At the same time, sales promotion (ρ-value > 0.05) has no impact on brand expectation. This study highlights that religiosity (β: –0.239) and brand expectation (β: –0.510) can reduce online impulse buying behavior. Brand expectation (β: –0.510) is the most dominant variable in reducing online impulse buying behavior on TikTok.
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Flash sale and online impulse buying: Mediation effect of emotions
Martaleni Martaleni ,
Ferdian Hendrasto ,
Noor Hidayat ,
Amin Alfandy Dzikri ,
Ni Nyoman Kerti Yasa
doi: http://dx.doi.org/10.21511/im.18(2).2022.05
Innovative Marketing Volume 18, 2022 Issue #2 pp. 49-59 Views: 2863 Downloads: 1548 TO CITE АНОТАЦІЯFlash sale (FS) is a marketing strategy that is widely used and developed in sales through e-commerce. The implementation of the FS strategy is to provide discounts or special propositions on products offered within a certain time limit. Time restrictions aim to encourage consumers’ emotions to make impulse buying (IB). This study examines the effect of consumer emotions as a mediating variable on IB among Shoppee consumers in Indonesia caused by FS activities that are not carried out on certain important days. The required data were collected through the distribution of online questionnaires to respondents who, in the last three months, had made transactions through Shoppee e-commerce platform. A total of 150 questionnaires are analyzed using PLS-SEM. The results of the analysis show that the flash sale strategy carried out by the Shoppee e-commerce platform in Indonesia has a direct effect on increasing consumer emotions. This means that the higher the intensity of the FS promotion, the stronger the influence on consumer emotions. Emotions increase IB. FS has no significant effect on increasing IB. Subsequent findings show that FS indirectly has a positive and significant effect on IB through emotions. In other words, this study proves that the emotions are a mediating variable in online IB. This study is helpful for companies in developing appropriate strategies for their promotions in utilizing consumers’ impulse buying behavior by using strategies that trigger consumers’ emotions.
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Internet banking fraud alertness in the banking sector: South Africa
Banks and Bank Systems Volume 12, 2017 Issue #1 (cont.) pp. 143-151 Views: 2076 Downloads: 737 TO CITE АНОТАЦІЯThis paper analyzes internet banking fraud alertness to the general public by the South African banking institutions. The study is centered on routine activity theory, which is a criminology theory. A qualitative content analysis was used as the research technique for the interpretation of the text data from each bank’s website through the systematic classification process of coding and identifying themes or patterns to provide an in-depth understanding of internet banking fraud alertness in the banking sector. A sample size of 13 out of 16 locally and foreign controlled retail banks in South Africa was used. The findings report that banks are not adequately providing internet fraud alertness information to the general public on their websites notwithstanding that most banks they do provide such information to log-in users and the use of that information is doubtful. This study suggests a need to augment internet banking fraud alertness information and passably inform internet banking users of the types of internet banking fraud perpetrated by internet fraudsters before they log-in for transacting. Considering the current and widespread quandary of internet banking fraud, the information of this paper is important for internet banking users to improve their aptitude in identifying fraudulent schemes and circumvent them, and for the banking institutions to invest more in the provision of internet banking fraud information to the general public.
