Using the unified theory of acceptance and use of technology (UTAUT), this study investigated the effect of perceived usefulness, perceived ease of use, social influence, facilitating condition, lifestyle compatibility, and perceived trust on both the intention to use and adoption of an e-wallet among adults. This quantitative study employed a cross-sectional research technique to collect data from 501 respondents via Google Form. The acquired data was assessed using partial least squares structural equation modelling (PLS-SEM). Therefore, perceived usefulness, perceived simplicity of use, social influence, lifestyle compatibility, and perceived trust all had a strong positive impact on both intentions to use and adoption of an e-wallet. This study demonstrated that the intention to use an e-wallet mediated the links between predictors and e-wallet adoption. Respondents’ age and gender moderated the effect of lifestyle compatibility on their intention to use an e-wallet. The study’s findings can assist managers and policymakers establish successful ways that capture customers’ intention to use and experience with employing an e-wallet amid a tumultuous market. Finally, such well-crafted policies may stimulate the digital platform and web-based apps, as well as raise e-wallet acceptance rates in undeveloped countries.
In Indonesia tax reform has undergone multiple revisions in recent years, all within a brief timeframe. Digital tax reform in Indonesia began with significant milestones in recent years to adapt to the digital economy’s challenges. The specific start date for digital tax reform in Indonesia can be traced back to the passing of the Tax Regulations Harmonization Law on 7th October 2021, which officially became Law No 7/2021 on 29th October 2021. This law marked a crucial step in Indonesia’s journey towards modernizing its tax system to address the implications of the digital economy. The provisions of this law have varying effective dates, such as for income tax purposes from the 2022 fiscal year and for VAT purposes from 1st April 2022. These changes under the Tax Regulations Harmonization Law are extensive and wide-reaching, signifying a pivotal moment in Indonesia’s digital tax reform efforts. This shows that the Indonesian government intends to radically overhaul the tax system, yet there are inconsistent approaches to deciding on the long-term course of tax policy. It is critical to investigate the concept of tax legislation in Indonesia in order to provide legal clarity on digital tax reform. Normative juridical research methodology is employed, together with a qualitative research strategy and descriptive-analytical research specifications. The findings suggest that the Indonesian government’s efforts to establish strict policies governing taxes on digital activity are inadequate and uneven. In order to apply to digital platform enterprises, the definition of permanent establishment as outlined in a number of national regulations must incorporate a substantial economic presence criterion. Legislative progress toward the establishment of a framework for digital tax collection is necessary to mitigate the possible income loss of states in this area, which could result from the rapid advancement of information technology. The OECD consensus is still in the process of drafting an international tax reform that will require adjustments from national tax reform. Therefore, it is imperative that the Indonesian government establish a thorough framework for tax regulation that can ensure robustness, economic efficiency, fairness, against motivation compatibility, administrative ease, and avoidance.
Given its insular geographic location, Taiwan inherently benefits from a natural advantage in developing its shipping industry, positioning it as a critical sector for the nation’s economic advancement. The shipping industry operates within a highly competitive maritime market, wherein ocean freight forwarders provide services on a global scale, thus classifying them within the international transportation and logistics industry. The global competition from logistics peers renders the services highly substitutable. This study breaks new ground by integrating the SERVQUAL scale with advanced methodologies such as the Analytic Hierarchy Process (AHP) and Decision-Making Trial and Evaluation Laboratory (DEMATEL) to assess and enhance service quality in the shipping industry. By segmenting the five dimensions of SERVQUAL, the study delineates 19 specific evaluation indicators. The expert questionnaires developed and analyzed through AHP and DEMATEL reveal a previously unidentified link between specific service quality dimensions and customer satisfaction. The findings from this analysis offer crucial insights into the critical success factors (CSFs) of service quality and their causal interrelationships, thereby establishing a model for service standards. By leveraging the identified CSFs and understanding the causal relationships among these key factors, ocean freight forwarders can enhance and optimize their value propositions and resources. This proactive approach is expected to significantly improve service quality, fortify core competitiveness, and elevate customer support and satisfaction levels, ultimately leading to an increased market share and ensuring sustainable business operations.
Sustainability in road construction projects is hindered by the extensive use of non-renewable materials, high greenhouse gas emissions, risk cost, and significant disruption to the local community. Sustainability involves economic, environmental, and social aspects (triple bottom line). However, establishing metrics to evaluate economic, environmental, and social impacts is challenging because of the different nature of these dimensions and the shortage of accepted indicators. This paper developed a comprehensive method considering all three dimensions of sustainable development: economic, environmental, and social burdens. Initially, the economic, environmental, and social impact category indicators were assessed using the Life cycle approach. After that, the Analytic Hierarchy Process (AHP) method and Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS) were utilized to prioritize the alternatives according to the acquired weightings and sustainable indicators. The steps of the AHP method involve forming a hierarchy, determining priorities, calculating weighting factors, examining the consistency of these assessments, and then determining global priorities/weightings. The TOPSIS method is conducted by building a normalized decision matrix, constructing the weighted normalized decision matrix, evaluating the positive and negative solutions, determining the separation measures, and calculating the relative closeness to the ideal solution. The selected alternative performs the highest Relative Closeness to the Ideal Solution. Lastly, a case study was undertaken to validate the proposed method. In three alternatives in the case study (Cement Concrete, Dense-Graded Polymer Asphalt Concrete, and Dense-Graded Asphalt Concrete), option 3 showed the most sustainable performance due to its highest Relative Closeness to the Ideal Solution. Integrating AHP and TOPSIS methods combines both strengths, including AHP’s structured approach for determining criteria weights through pairwise comparisons and TOPSIS’s ability to rank choices based on their proximity to an ideal solution.
This research presents a comprehensive model for enhancing the road network in Thailand to achieve high efficiency in transportation. The objective is to develop a systematic approach for categorizing roads that aligns with usage demands and responsible agencies. This alignment facilitates the creation of interconnected routes, which ensure clear responsibility demarcation and foster efficient budget allocation for road maintenance. The findings suggest that a well-structured road network, combined with advanced information and communication technology, can significantly enhance the economic competitiveness of Thailand. This model not only proposes a framework for effective road classification but also outlines strategic initiatives for leveraging technology to achieve transportation efficiency and safety.
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