This study explores the impact of perceived usefulness, perceived ease-of-use, and perceived risks of using electronic tax filing (e-Filing) on the intention to use e-Filing through a technology acceptance model framework. The theoretical foundation used in this study is the technology acceptance model (TAM) on 201 valid questionnaires completed by Indonesian taxpayers. The data collected was analyzed by structural equation modelling using SmartPLS (3.0 Version). The results of the study revealed that e-Filing’s perceived usefulness and risk were significantly associated with intention to use, while perceived ease-of-use did not have a significant effect. Although the influence of perceived risks significantly mediated the influence of perceived usefulness, it did not significantly mediate the influence of ease-of-use. Gender was found to significantly moderate the influence of e-Filing’s perceived usefulness, but not to moderate the influence of perceived ease-of-use. Importance-Performance Matrix Analysis (IPMA) finds that the intention to use e-Filing is most strongly influenced by its perceived usefulness and perceived risk. This implies that policymakers must highlight the perceived usefulness and communicate the perceived risks of e-Filing to ensure taxpayers are willing to use the system. To the best of the author’s knowledge, this study is the first to examine both mediation and moderation to analyze the adoption of technology in Indonesia’s taxation system and offer a policy perspective through IPMA.

Although empirical studies of the link between foreign direct investment, foreign portfolio investment, and economic development have long influenced economic studies, the results have been inconclusive. Focusing on ten countries, this study contributes to our understanding of foreign investment as a determinant of regional economic performance. More specifically, this study seeks to analyze the short- and long-term relationship between foreign direct investment, foreign portfolio investment, and Gross Domestic Product (GDP) in ten ASEAN member states using data from the 2009–2020 period. For this examination, this study employs a cross-sectional dependency test, followed by panel unit root and panel cointegration testing. From the results of this test, Dumitrescu–Hurlin Panel Causality (DHPC) analysis is conducted. These results show that FDI and GDP have a positive bilateral association, i.e., FDI positively affects GDP and GDP positively affects FDI, as presumed by the theory. Testing also finds bilateral causality between FPI and GDP in the ten analyzed nations. This study contributes to the literature by testing the association between FDI/FPI and GDP using fully modified least squares (FMOLS) and dynamic least squares (DMOLS) panel testing. These results show that FPI and FDI have significantly influenced GDP in ten ASEAN member states. Foreign investment has thus been shown to be the most potent means of accelerating economic development in the studied nations, and thus the governments of these ASEAN member states should formulate policies that attract foreign investors and better direct their investments.

This study examines the direction of causality between Gross Domestic Product, foreign aid, foreign direct investment, and gross capital formation in Indonesia from 1970 to 2019, using the augmented Toda–Yamamoto approach with the Granger causality test. Furthermore, this study achieved the unit root test for both variables using the ADF test, which confirmed that the variables studied were cointegrated and had a prolonged equilibrium relationship with GDP, ODA, FDI, and GCA. The Toda–Yamamoto causality test was used to investigate the direction of causality between variables. The results showed a positive one-way causality between ODA and GDP as well as between FDI and GDP. ODA has promoted the expansion of economic and development activities, thereby leading to GDP in Indonesia. However, despite having a long-run relationship, the study failed to prove a causal relationship between ODA and GCA in Indonesia. Therefore, there is a need for more optimal foreign aid management to attract foreign direct investment.

Studies analyzing the link between business digitalization, knowledge management practices, and business performance are rare, especially within the context of Indonesian Micro, Small, and Medium Enterprises (MSMEs). As such, this study investigates the effects of business digitalization and knowledge management practices on the performance of MSMEs. It thus offers novel insight into the mediative influence of knowledge management on the digitalization and performance of MSMEs. Primary data, collected from 95 entrepreneurs involved in MSMEs, were used to test four hypotheses regarding the effect of business digitalization on knowledge management practices and business performance using a structural equation model. This study finds that digitalization has a positive and significant effect on the knowledge management practices and business performance of MSMEs. It also finds that knowledge management practices have a positive and significant effect on business performance, as it partially mediates the influence of digitalization on business performance. This mediative influence, thus, is an important factor that should be considered when attempting to accurately describe the link between business digitalization and performance. These findings indicate that MSMEs in Indonesia should better explore the potential benefits of digitalization. Likewise, entrepreneurs and managers should attempt to better understand, adopt, and implement digital business and knowledge management practices. These practical recommendations stem from the theoretical findings of this study, i.e., that knowledge management plays an important role in the digitalization of business activities, thereby improving business performance.

This research is intended to explore sharing economy, particularly ride sharing. The study aims to identify the impact of four factors—economic, social, environmental, and technological—on individuals' motivation and decision to use three ride sharing platforms: UBER, GRAB and Go-JEK in Indonesia. Based on available literature, four research hypotheses are tested, namely that (1) economic factors; (2) social factors;(3) environmental factors; and (4) technological factors have positive influence on individuals' motivation and decision to use ride sharing services. Primary and secondary data are used to answer the research questions. Primary data were obtained through an online survey of 355 respondents, while secondary data were obtained from various related literatures. The research is both descriptive and quantitative in nature, the empirical analysis suggest that economic, social, environmental, and technological factors are positively associated with users' decision to use ride sharing.Bahasa Indonesia Abstrak: Penelitian ini bertujuan untuk mengeksplorasi konsep sharing economy, khususnya ride sharing. Secara khusus, studi ini bertujuan untuk mengidentifikasi pengaruh dari empat factor, yaitu faktor ekonomi, sosial, lingkungan, dan teknologi terhadap motivasi dan keputusan individu untuk menggunakan tiga platform perjalanan bersama: UBER, GRAB, dan Go-JEK di Indonesia. Berdasarkan literatur yang tersedia, empat hipotesis penelitian diuji, yaitu bahwa (1) faktor ekonomi; (2) faktor sosial; (3) faktor lingkungan; dan (4) faktor teknologi memiliki pengaruh positif terhadap motivasi dan keputusan individu untuk menggunakan layanan ride sharing. Data primer dan sekunder digunakan untuk menjawab pertanyaan penelitian. Data primer diperoleh melalui survei online terhadap 355 responden, sedangkan data sekunder diperoleh dari berbagai literatur terkait. Penelitian ini bersifat deskriptif dan kuantitatif, analisis empiris menunjukkan bahwa faktor ekonomi, sosial, lingkungan, dan teknologi secara positif terkait dengan keputusan pengguna untuk menggunakan berbagi perjalanan.