Articles

Perceived Behavioral Control Towards Tax Compliance Intention Among Local Micro-enterprises Owners

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This paper explored the interaction between perceived behavioral control and tax compliance intention on the local micro-enterprise owners in Poblacion, Impasugong, Bukidnon. Particularly, it examined the effects of the perceived behavioral control dimensiones on the degree of tax compliance intention on the basis of tax complexity, tax information, and tax awareness. These studies used descriptive-correlational research design in which a simple random sampling was done on 134 registered micro-enterprise owners. The validated adapted and modified questionnaire was used in gathering data and analysis was done by weighted mean and Spearman rho correlation. Findings showed moderate though significant knowledge on respondents regarding tax complexity (M=3.19) and high knowledge regarding tax information (M=3.34) and tax awareness (M=3.48), which creates an overall perceived behavioral control (M=3.34), meaning high. The general average of tax compliance intention (M=3.26) showed that the intention to comply was huge especially paying taxes accurately and on time. Correlation analysis revealed that there was a significant positive relationship between perceived behavioral control and tax compliance intention (r =.408, p <.001), implying that the higher the perceived behavioral control, the higher the compliance intentions. The research finds that the voluntary compliance among the owners of micro-enterprises can be helped by the simplification of the tax processes and access to the correct tax data. It suggests that the Bureau of Internal Revenue and other local policy makers should step up the campaign on taxes education, dissemination of digital information, and support services to promote increased compliance with tax laws and community building.

The Impact Attitudes towards Green Products, Perceived Behavioral Control, and Environmental Concern on Green Purchase

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The aim of this work is to identify the factors able to influence green purchasing. Usually using random sampling methods, quantitative research designs in the form of questionnaire distribution and evaluation of specific populations or samples may be accomplished with quantitative data analysis. The population of this research consists of respondents, or those who know about customers who have previously transacted in Batam for environmentally friendly items. The research aimed at 400 respondents in total. Except for a few that did not demonstrate a significant impact, the findings revealed that most of the hypotheses examined had a notable beneficial effect. Attitudes towards Green Products -> Green Purchase Behavior, Perceived Behavioral Control -> Green Purchase Behavior, and Environmental Concern -> Green Purchase Behavior all of which indicate that positive attitudes towards green products, subjective norms, perceived behavioral control, and environmental concern have a significant effect on green purchasing behavior. Subjective Norm -> Green Purchase Intention, Perceived Behavioral Control -> Green Purchase Intention, and Product Innovation -> Green Purchase Intention, so indicating that subjective norm, perceived behavioral control, and product innovation have a favorable impact on green product purchase intention.; So, purchasing intention does not operate as a mediator between attitude toward green products and green purchase behavior. Although environmental concern and product innovation may not always have a direct influence as predicted, generally these results imply that psychological and social factors play a crucial role in defining green product buying behavior and intention.

Analysis of Public Perspective on Oil Fuel Prices Increase and Factors Affecting Intention to Visit Tourist Destination. Case Study: Ciletuh-Palabuhanratu UNESCO Global Geopark

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Tourism is a phenomenon with a growing sector in many nations, including Indonesia. In 2022, Indonesia experienced a considerable increase in the price of oil fuel (BBM). The rise in oil fuel prices might impact people’s intentions to visit Indonesian tourist destinations. Ciletuh-Palabuhanratu UNESCO Global Geopark (CPUGGp) is one of Sukabumi, West Java, Indonesia’s natural tourism spots. Its location, which is quite far from larger towns such as as Bandung and Jakarta, may be a factor in people visiting in this situation. The purpose of this study is to examine the public various perspectives or points of view on the 2022 oil fuel prices increase in Indonesia, as well as the impact on everyday life and intention to visit tourist destination. This study employs 7Ps analysis, PESTLE, Porter’s Five Forces, and qualitative and quantitative customer analysis. Interviews with respondents were done as part of the qualitative research. In quantitative research, questionnaire was distributed with the requirement that respondents be Bandung City residents between the ages of 20 and 40. The variables included in the questionnaire are based on Theory of Planned Behavior (TPB) by Ajzen, which are Attitude, Perceived Behavioral Control, and Subjective Norms. The questionnaire data were then processed using the SmartPLS 3.2.9 program. According to the findings of this study, attitudes and perceived behavioral control have a positive and statistically significant effect on the intention to visit CPUGGp.

Exploring the Relationship Self-Efficacy, Academic Achievement, Perceived Behavioral Control, and Student’s Sustainable Behavior: An Empirical Study

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This study investigates the relationship between self-efficacy, academic achievement, perceived behavioral control (PBC), and sustainable behavior among students in an educational context. Self-efficacy refers to individuals’ belief in their ability to succeed in academic tasks, while PBC pertains to individuals’ perception of their control over their behavior. Sustainable behavior of students encompasses actions that support sustainable learning and environment. The study includes a sample of students from different educational levels and collects data through surveys to measure self-efficacy, PBC, sustainable behavior, and academic achievement. The findings highlight the significant role of self-efficacy in predicting sustainable behavior, and sustainable behavior as a mediator between self-efficacy and academic achievement. Additionally, PBC has an influence on both self-efficacy and sustainable behavior of students. These findings contribute to a better understanding of the psychological factors related to improved academic achievement. The practical implications of this study provide insights for educators and policymakers to develop strategies that enhance self-efficacy, PBC, and sustainable behavior among students, ultimately leading to enhanced academic achievement.

Analysis of Factors Influencing Purchase Decisions. Perception Study within the Former Insurance Policy Holders of Jiwasraya who agreed to proceed with Policy Restructuring Program to PT Asuransi Jiwa IFG (PT IFG Life)

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This research examined the significance of factors influencing the purchase decisions within the perception of the former Jiwasraya insurance policy holders who had migrated their policies to PT IFG Life. The purchase decision variable is measured by applying the Theory of Planned Behavior (TPB) developed by Ajzen (1991) through measuring a person’s attitude, subjective norm, and perceived behavioral control to understand their purchase intention. This research also examined the gap between purchase intention and purchase decision through measuring the mediating variable of implementation intentions (Carrington & Neville, 2010), and the two intervening factors (Kotler & Keller, 2009), namely attitudes of others and unanticipated situational factors. This research used quantitative approach by administering questionnaires to the respondents who were regarded fit the criteria. The responses from the respondents were then being processed using SmartPLS 3.3.9 application. The findings of this research proved that attitude, subjective norm, purchase intention and implementation intention have significant influence as to the proposed framework. However, the remaining variables such as perceived behavioral control, attitudes of others, and unanticipated situational factors were shown to not have any effects among the proposed framework.