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.
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