Taxes are the main source of state revenue where state activities such as national development financed by taxes are difficult to carry out if there is no revenue from the tax sector. In the framework of the effectiveness of equitable development, decentralization from the central government to oversee and directly regulate affairs in the regions is urgently needed, so that policies, planning, implementation and financing are given to regional governments. The purpose of this study is to determine the influence of regulations and service quality on tax compliance for motor vehicle taxpayers. The method used in this research is explanatory research. Accidental sampling was used in this study by distributing questionnaires to 100 motorized vehicle taxpayers who were registered at Kantor Bersama Samsat of Bengkulu Province. The data analysis technique used is descriptive statisticalanalysis and multiple linear regression analysis. The results of this study indicate that the variables of knowledge and understanding of taxpayers about tax regulations and service quality have no significant effect on taxpayer compliance with motor vehicles registered at Kantor Bersama Samsat of Bengkulu Province.
Open access
Public Administration in Developing Nations
Sustainability, Governance, and Employment Studies
Anny Nurbasari, Nisa Hanum Harani, Medy Syari Khalifah Anggari Raharjo
This study examines the influence of influencer marketing on Non-Fungible Tokens (NFTs) purchase decisions, both directly and through the mediating role of brand image, with a focus on members of the Ordo Nemesis NFT community. The rapid evolution of blockchain technology has driven the surge in popularity of NFTs, where consumer decisions are profoundly influenced by brand perception and public figures who endorse them. Influencer marketing has emerged as a prevalent strategy to influence these perceptions. A quantitative approach was employed using survey data collected from 100 community members who had previously purchased NFTs. The data were analyzed with Structural Equation Modeling (SEM) using SmartPLS. The findings reveal that influencer marketing significantly strengthens brand image, and brand image exerts a strong positive effect on purchase decisions. However, the direct impact of influencer marketing on purchasing behavior is weaker than its indirect effect through brand image, underscoring the importance of brand perception as a mediating factor. These results suggest that NFT creators and companies should prioritize developing a strong, authentic brand image in collaboration with credible influencers to foster consumer trust and encourage sustainable purchasing behavior.
This study investigates how market capitalization, price volatility, and behavioral biases affect decisions to buy cryptocurrencies. Because of its decentralized structure and extreme volatility, the cryptocurrency market frequently affects investment choices through psychological elements, including loss aversion, overconfidence, and herd mentality. This study uses a quantitative methodology to analyze data from the nine most traded cryptocurrencies using independent t-tests, multiple linear regression, and simple linear regression. According to the study's findings, decisions to buy cryptocurrencies are significantly positively influenced by herd behavior and overconfidence, as shown by high volatility, but not significantly by loss aversion. Furthermore, it has been demonstrated that price volatility significantly affects herd behavior, meaning that investors are influenced to follow the majority lead when prices fluctuate significantly. However, the degree of herd behavior is not affected by market capitalization, suggesting that psychological elements like herd behavior are more impacted by general market conditions than by market capitalization size. These results highlight how crucial it is to comprehend the psychological aspects of cryptocurrency market decision-making, since doing so can offer a better understanding of investor behavior and the workings of this extremely unpredictable market.
This study examines how local government policy contributes to the effectiveness of zakat revenue collection, focusing on the case of BAZNAS in Serang Regency, Indonesia. Zakat, an Islamic fiscal obligation, serves not only as an act of worship but also as a mechanism for socio-economic redistribution. Despite its potential, zakat collection in many regions remains suboptimal due to fragmented policies and weak institutional synergy. This research addresses a critical gap in global Islamic finance literature by investigating zakat governance at the subnational level, especially in a decentralized administrative context. Using a qualitative method that includes document analysis and semi-structured interviews with key stakeholders, the study explores how formal regulations, government facilitation, and inter-agency coordination shape institutional performance. The findings reveal that local policiesâsuch as mandatory zakat deductions for civil servants, operational support, and integration of zakat into regional development planningâsignificantly enhance zakat income and institutional legitimacy. However, challenges such as limited bureaucratic capacity, inconsistent implementation, and fragmented institutional roles hinder optimal performance. The study concludes that effective zakat governance requires not only normative alignment with Islamic values but also robust policy design, administrative professionalism, and participatory mechanisms. By bridging institutional theory and Islamic public finance, this study offers a contextualized model of stateâfaith institutional synergy that may be applied to other Muslim-majority countries or regions with similar governance dynamics.
This study investigated the role of trust(TR)in mediating the impact of electronic word of mouth (EW) and security(SE)on cryptocurrency purchase decisions(PD). A cross-sectional survey design was employed, and data were collected through 330 distributed questionnaires, of which 320 valid responses were retained after validation steps that included confirming prior cryptocurrency usage. The sample consisted of active cryptocurrency users in Indonesia, aiming to explore the relationships between EW, SE, attitudes(AT), perceived behavioral control(PB), TR, and PD. Structural equation modeling was used to analyze the data and test the hypothesized relationships. The findings highlighted that TRsignificantly mediated the effects of both EWand SEon PD, underscoring TRas a crucial factor in the cryptocurrency market. Additionally, the study revealed that PBplayed a significant role, particularly in mediating the relationship between SEand PD, suggesting that consumers' confidence in managing transactions greatly influences their purchasing behavior. The results contribute to the literature by validating an integrated model that combines key factors influencing cryptocurrency PDand extending the Theory of Planned Behavior by incorporating EWand SEas antecedents. The study provides practical implications for cryptocurrency platforms and marketers, emphasizing the need forrobust security measures, positive EWmanagement, and user-friendly interfaces to foster TRand enhance consumer engagement in the cryptocurrency market.
ABSTRACT Product quality is essential for companies' success because it is integral to meeting customers' expectations. In this context, blockchain technology (BT) offers potential solutions for tracking products' origins and flows, eliminating or reducing fraudulent activities efficiently and effectively. Drawing upon signaling theory, this study investigates how BT's traceability and transparency attributes can enhance consumers' urge to buy impulsively and impulsive buying behavior. The results reveal that transparency positively affects perceived product quality and trust in BTâenabled eâcommerce platforms. Moreover, traceability positively affects perceived product quality and product affection. The study also identifies that perceived product quality positively affects the urge to buy impulsively and product affection. In addition, product affection and consumers' trust positively affect the urge to buy impulsively and impulsive buying behavior. Furthermore, the urge to buy impulsively positively affects impulsive buying behavior. Finally, consumers' situations moderate the relationship between the urge to buy impulsively and impulsive buying behavior. The findings provide insight for eâcommerce platforms and sellers to refine marketing strategies by providing BTârelated signals.
Cryptocurrency is a topical and growing concept in Indonesia; however, there needs to be more literature on the effects of government policies on it. Consequently, this quantitative study seeks to fill this research gap by establishing the extent of the intention to use cryptocurrency among Indonesian investors and future investors. Cryptocurrency in the form of investment is legally accepted even though it is not legally regarded as a medium of exchange. The research evaluates the effect of government support on the adoption rates while concluding that the theory postulates four factors: product literacy (PL), social influence (SI), perceived benefit (PB), and trust (T). The surveys were distributed to 596 participants; however, 83 values were removed, leaving 513 valid responses. The results demonstrate that government support strongly improves the level of product literacy, social pressure, perceived benefit, and trust related to the use of cryptocurrencies, which, in turn, positively affects the intention to use cryptocurrency. From this, it can be deduced that the government's involvement plays a critical role in influencing perception and building confidence in the use of cryptocurrency for investment. The findings of this paper should prove useful to policymakers and industry stakeholders who seek to foster the sustainable development of cryptocurrencies in Indonesia. Increasing the quality of the given legislation and raising the population's awareness can contribute to the development of cryptocurrencies in the country.
This research aims to analyze the Financial Performance of the Regional Government of Agam Regency for the 2018-2022 Fiscal Year when viewed based on: (1) Fiscal Decentralization Degree Ratio, (2) Regional Financial Independence Ratio, (3) PAD Utilization Ratio, (4) Efficiency Ratio Regional Finance, (5) Harmony Ratio. This research is quantitative descriptive research carried out at the Regional Finance and Heritage Agency of Agam Regency. This research uses documentation to collect information. Using quantitative descriptive information analysis methods with the formula for Degree of Fiscal Decentralization Ratio, Regional Financial Independence Ratio, PAD Effectiveness Ratio, Regional Financial Efficiency Ratio, and Harmony Ratio. The research results show that the financial performance of the Agam Regency regional government is not good. This can be seen in the results of the analysis (1) The ratio of the degree of fiscal decentralization is categorized as very low with a percentage of <15%. (2) The ratio of regional financial independence has an instructive relationship pattern because it is categorized as very low with an interval of <15%. This is because the role of the central government still dominates. (3) The PAD efficiency ratio is within the criteria of being quite efficient with criteria of 90% - 99%. (4) The regional financial efficiency ratio is quite effective with an average of 92.30%. (5) The harmony ratio based on surgical expenditure is considered good with an interval of 50% - 100% when compared to capital expenditure with an interval of 0% - 50%, so it can be said that regional governments are still not paying attention to regional development. Keywords: Regional Financial Performance, Degree of Fiscal Decentralization Ratio, Regional Financial Independence Ratio, PAD Effectiveness Ratio, Regional Financial Efficiency Ratio, Harmony Ratio
Digital transformation is something that most industrial players have done and continue to do. Transformation is carried out, through the use of the latest technology products such as non-fungible tokens (NFT). The popularity of NFTs, has grown rapidly and has become a hot topic of conversation in Indonesia. Kompas Daily as the largest national media in Indonesia has introduced NFT products through the Narasi Fakta Terkurasi (NFT Kompas) project since June 28, 2022. This project started with a decision to explore new business potential within the Kompas Gramedia Group. The boom in crypto, NFT and metaverse in early 2022 is considered as a great potential to develop the business. To support the Kompas NFT project, Kompas Daily is building a community and holding various activities as an effort to build Kompas NFT brand engagement. This research first adapts the Community Involvement concept by Lakin & Scheubel (2017) to understand Kompas' daily strategy, especially in building brand engagement in the Kompas NFT online community on the Discord channel. It was concluded that Kompas' NFT technology products had received a positive response and were able to build brand engagement in the NFT community which had the potential to become a new audience for Kompas Daily. Second, through Everett M. Rogers' diffusion-of-innovation theory, the research also explores the socialization strategy for Kompas NFT products. It was concluded that the exhibition forums, media articles and Townhall Meetings held by Kompas Daily to encourage the adoption of NFT innovation internally and externally to the company, were effective strategies for building audience adaptation to Kompas NFTs. This qualitative research using can be developed further, especially to examine more deeply community relations strategies for new technology products that are increasingly appearing in this digital era.ABSTRAKTransformasi digital adalah sebuah tuntutan peradaban yang antara lain dilakukan melalui penggunaan produk-produk teknologi terbaru seperti non-fungible token (NFT). Harian Kompas sebagai media nasional terbesar di Indonesia telah memperkenalkan produk NFT melalui proyek Narasi Fakta Terkurasi Kompas (NFT Kompas) sejak 28 Juni 2022. Untuk mendukung proyek NFT Kompas, Harian Kompas membangun komunitas dan mengadakan berbagai aktivitas sebagai upaya membangun brand engagement NFT Kompas. Penelitian dilakukan dengan metode kualitatif deskriptif. Pengambilan data dilakukan dengan observasi, wawancara dan dokumen. Tujuan dari penelitian, pertama dengan mengadaptasi konsep Community Involvement oleh Lakin & Scheubel (2017) peneliti menganalisa strategi Harian Kompas dalam membangun brand engagement pada online community NFT Kompas di kanal Discord. Disimpulkan bahwa produk teknologi NFT Kompas telah mendapat respon positif dan berhasil membangun brand engagement pada komunitas NFT yang berpotensi menjadi audiens baru bagi Harian Kompas. Kedua, melalui kacamata teori difusi-inovasi Everett M. Rogers (2005), penelitian juga menggali strategi sosialisasi produk NFT Kompas. Disimpulkan bahwa wadah pameran, artikel media dan Townhall Meeting yang dilakukan Harian Kompas untuk mendorong adopsi inovasi NFT ke arah internal maupun eksternal perusahaan, menjadi strategi yang efektif untuk membangun adaptasi audiens terhadap NFT Kompas. Penelitian kualitatif ini dapat dikembangkan lebih lanjut khususnya untuk mengkaji lebih dalam strategi community relation bagi produk-produk teknologi baru yang semakin sering muncul di era digital ini.
The management and accountability in the activities of regional autonomy and local finance are regulated by Government Regulation Number 1 of 2022, which states that financial management at the regional level starts from the initial planning to the supervision of the regional finances. The success of performance improvement is deemed effective when it aligns with government regulations. Kabupaten Tegal is one of the regions whose capacity to self-finance governance, development, and public services is still reliant on transfers from the central and provincial governments. This is evident in the low Regional Financial Independence Ratio, which stands at 22.10%. Kabupaten Tegal has yet to fully implement fiscal decentralization, as indicated by the fluctuating fiscal decentralization ratio, which falls into the low category. To provide better public services, Kabupaten Tegal must optimize its Local Own-Source Revenue (PAD) potential.
In recent years, Non-Fungible Tokens (NFTs) have become a topic of discussion in society. NFTs have formed a new culture in the ownership of digital assets. The trading volume has increased, accompanied by the emergence of many creators in the local scene. With the significant opportunities recorded in this industry, many creator communities want to participate in presenting works that can be enjoyed by many people. By studying the variables of Web3 Brand Image and Photo Quality mediated by Collector Utilities Information on the Purchase Intention of prospective collectors in an NFT project, most of these variables have an influence, but one of them does not although it's not significant.
Wehara Mariana Sigar, David Paul Elia Saerang, Sonny Pangerapan
The aim of this research is to find out whether clarity of budget targets and decentralization have a partial and simultaneous effect on local government performance. This hypothesis was tested using the t test and f test. The research sample consisted of 31 employees, namely ASN in the Secretariat sector, Legal and Personnel Sub-Section, and Planning and Finance Sub-Section, and the Head of the Department of Industry and Trade. The research method uses a questionnaire with Likert scale measurements. The analytical method used is multiple linear regression analysis where the data analysis process is carried out using SPSS version 26 computer technology. The results of this research show that clarity of budget targets has a positive and significant effect on local government performance, while partial decentralization has no effect on performance. local government; Furthermore, clarity of budget targets and decentralization simultaneously influence regional government performance.
Duran CANKĂL, Kevser Ăınar, Mustafa ĂaÄatay KIZILTAĆ, IĆıl CankĂŒl
With the developments in technology, it has started to be used as an additional payment method in businesses due to the emergence and increasing popularity of cryptocurrencies. This study was aimed to measure the factors that affect the customers' intention to use cryptocurrency technology as a payment method in restaurants, by examining the four dimensions of mindfulness and the positive valences and the negative valences of the valence theory. In this context, an online survey was applied to 405 cryptocurrency users to collect data. Confirmatory factor analysis (CFA) was used to verify the measurement model, and the structural equation model (SEM) was used to test the model. The findings of the study reveal that the participants think that the convenience of using this method has no effect on the intention to use it, that using this method is beneficial, not risky, and that they will not have any privacy concerns if they use this method. This study offers valuable practical implications for restaurant operators in the context of cryptocurrency payment systems. This study successfully extended valence theory by adding awareness to valence theory.
The purpose of this research is to find out and analyze the government's financial performance in the Fifty Cities Regency Finance Agency in 2017-2021 by using the ratio of degrees of fiscal decentralization, the ratio of independence, the ratio of PAD effectiveness, the ratio of efficiency, and the ratio of activity.The object of this research is the Budget Realization Report obtained from the Fifty Cities District Finance Agency, the type of data used is quantitative data in the form of a report on the realization of the Fifty Cities District budget for 2017-2021. Data sources are primary data and secondary data. Data collection techniques are observation, documentation, literature studies and interviews.The results of the study show that based on data analysis and discussion that has been carried out the government's financial performance at the Lima Puluh Kota Regency Financial Board seen from the Ratio of the Degree of Fiscal Decentralization and the Ratio of Regional Financial Independence are still in the "very less" category, the Effectiveness Ratio is in the "effective" category, the Ratio Efficiency in the "less efficient" category was only "efficient" with a percentage of 70% in 2018, the Activity Ratio in operating expenditures was in the "good" category, and in capital expenditures it was in the "bad" category.
 
 Keywords: Analysis, Financial Performance, and Government
Holding the loss without reason is one of the behavioural biases which are very common to be found in investment. Investment is also entering a new era of modern and sophisticated assets. One of these assets is known as cryptocurrencies. This article is written to detect whether the disposition effect is occurring to cryptocurrency investors and whether they are holding the loss. The disposition effect in this research was measured as respondents' perception of whether they sold the winning assets too fast and kept the failure in the long run. The result from this research is disposition effect was indeed found in descriptive statistics but failed to confirm the influence of independent variables on the disposition effect using the linear regression method. There is no effect of financial literacy, overconfidence, regret aversion, and risk tolerance on the perceptional disposition effect, which the emotional factor of loss aversion might cause. This will cause an individual to be reluctant to realize the loss in the hope the asset will return to the initial purchasing price. Further investigation will be the future area for developing research about the disposition effect. Interestingly, this research also found the literacy score of the respondents is deficient, but they are very confident in investing in the most volatile asset, such as cryptocurrencies. This research has several limitations, such as the sample being relatively similar in financial literacy, so selecting a wide range (heterogenous), sample in future research is crucial. Another improvement is in methodology, and perhaps an experimental approach could be a promising field in the study of behavioural bias in the future.
Abstract: Muslim scholars and experts have given their views on issues related to the permissive and prohibitive use of cryptocurrencies. Scholars and expertsâ decisions were of three categories: permitted the use of cryptocurrency; prohibited its use based on Islamic principles; and tawaqquf, yet to make their final decision on the acceptance or otherwise. The main objective of this study was to systematically examine and organize the various studies and research that explored known common ideas among Muslim scholars and experts on issues related to the use of cryptocurrency in Muslim communities. This study adopted the PRISMA guideline of reporting a systematic literature review, where it identified and explored available literature in Scopus, Emerald Insight, and Google Scholar, related to Muslim scholars' and expertsâ decisions on the use of cryptocurrency. With the increasing use of cryptocurrency globally, the topic has also rapidly grown among Muslim scholars and experts, which has created a need for a real conclusion and justification for the people to hold on to. The systematic literature review revealed that the Muslim scholars and expertsâ views on cryptocurrencies can be sub-categorized further: permitted its use (requirements compliant, regulations, justified reasons, wide acceptance, and gold-backed), prohibited its use (speculative nature, restrictions by authorities, fewer benefits, and religious beliefs), and tawaqquf (potentials for improvement, PMBC, Islamic cryptocurrencies, and backed Dinar and Dirham crypto). The conceptual contribution of this study was that views expressed by Muslim scholars and experts on cryptocurrencies be categorized for public consumption and guide in understanding issues. Abstrak: Sarjana dan pakar Muslim telah memberikan pandangan mereka tentang isu berkaitan permisif dan larangan penggunaan mata wang kripto. Keputusan ulama dan pakar terdiri daripada tiga kategori: membenarkan penggunaan mata wang kripto; melarang penggunaannya berdasarkan prinsip Islam; dan tawaqquf, belum membuat keputusan muktamad mengenai penerimaan atau sebaliknya. Objektif utama kajian ini adalah untuk mengkaji dan menyusun secara sistematik pelbagai kajian dan penyelidikan yang meneroka idea-idea umum yang diketahui di kalangan sarjana dan pakar Islam mengenai isu-isu yang berkaitan dengan penggunaan mata wang kripto dalam masyarakat Islam. Kajian ini menerima pakai garis panduan PRISMA untuk melaporkan tinjauan literatur yang sistematik, di mana ia mengenal pasti dan meneroka literatur yang terdapat dalam Scopus, Emerald Insight dan Google Scholar, yang berkaitan dengan keputusan pakar dan sarjana Muslim tentang penggunaan mata wang kripto. Dengan penggunaan mata wang kripto yang semakin meningkat secara global, topik ini juga telah berkembang pesat dalam kalangan sarjana dan pakar Muslim, yang telah mewujudkan keperluan untuk kesimpulan dan justifikasi sebenar untuk dipegang oleh orang ramai. Kajian literatur sistematik mendedahkan bahawa pandangan ulama dan pakar Muslim tentang mata wang kripto boleh dikategorikan kepada: dibenarkan penggunaannya (mematuhi keperluan, peraturan, alasan yang wajar, penerimaan meluas, dan disokong emas), melarang penggunaannya (sifat spekulatif, sekatan oleh pihak berkuasa, faedah yang lebih sedikit, dan kepercayaan agama), dan tawaqquf (potensi penambahbaikan, PMBC, mata wang kripto Islam dan kripto Dinar dan Dirham yang disokong). Sumbangan konsep kajian ini ialah pandangan yang diutarakan oleh para sarjana dan pakar Islam mengenai mata wang kripto yang dikategorikan untuk kegunaan awam dan panduan dalam memahami isu ini.
Charity organizations are susceptible to the same kinds of fraud that harm businesses because donors lack confidence in how their money is being used. the requirement to provide a unified platform for monitoring donations that will monitor all data related to donations transactions and donors Lack of trust on the part of donors in how donations are used is a result of skepticism over how donations are used. Building a single platform for tracking donations that would manage all information regarding gift transactions is essential since charities are vulnerable to fraud that affects corporations, such as executive misuse of funds and embezzlement. KeywordsâTransparent system, Smart contract, Blockchain, Charity, Ethereum, Digital charity.
Muងammad Muងammad, Driana Leniwati, Agung Muhammadiyah Prasetyo N.W, Ahmad Juanda · 6 authors
This research is motivated by the increase in the number of investors from 2019-2021. This increase indicates that the Indonesian people have become increasingly interested to invest in cryptocurrencies while the price of cryptocurrency is very volatile so that it can be formulated in this study what factors cause investors to be interested to invest in cryptocurrencies based on attitude, subjective norms and perceived behavioral control. This study aims to determine the effect of attitude, subjective norms and perceived behavioural control on the intention to invest in cryptocurrency. This study used a quantitative approach with primary data of survey questionnaire to collect from a sample of 81 respondents using non probability with convenience sampling method. The collected data in this study was analysed using Structural Equation Model-PLS. The results of this study state that attitude, subjective norms and perceived behavioural control have a positive significant effect on the intention to invest in cryptocurrency
Athapol Ruangkanjanases, Eissa Mohammed Ali Qhal, Khaled Mofawiz Alfawaz, Taqwa Hariguna
Blockchain is considered one of the key technologies that can accelerate the Industrial Revolution 4.0. The intention to use Blockchain can still be improved in several ways, and how users perceive Blockchain is likely to be influenced by how well they understand the underlying theory. This study examines several important factors, namely government regulation, social influence, perceived security, and Blockchain functional benefits, to measure trust and satisfaction with relationship quality, which may influence the intention to use Blockchain. A sample of 460 people participated in the online questionnaire survey, which was then evaluated with SmartPLS 3. The findings reveal that the social influence and Blockchain functional benefits have a substantial impact on relationship quality, which further results in a positive impact on Blockchain usage intention as well. This study can serve as a reference for companies that need to consider the factors discussed in this study when implementing Blockchain technology to achieve marketing goals and generate sustainable Blockchain usage intentions.
Purpose â This study tries to find out what factors influence the intention to use cryptocurrency from a social and religious perspective using Self Determination Theory (SDT) and Theory of Planned Behavior (TPB).Methodology â Respondents were chosen using purposive sampling targeting z generation and analyze using Structural Equation Modeling - Pooled Least Square (SEM-PLS). 100 respondents took part in this study and analyze using SmartPLS 3.2.9 Software.Findings â The result of this study indicates that FoMO and Islamic financial literacy does not have influences on intention to use cryptocurrency while Attitude has a positive effect on intention to use cryptocurrency. The other finding of this study is religiosity and subjective norms has influence on attitude while higher level of religiosity will increase the Islamic financial literacy.Implications â Theoretically, this study contributes to financial behavior and financial technology study. Practically, this study can be used by developer of sharia investment platform to optimize their product. Because even all of our respondents are a moslem, majority of them didnât investing in sharia product but also donât have intention to engage in Cryptocurrency. Originality â We believe this study is the first empirical study that investigates the intention to use cryptocurrency from a religious perspective, specifically Islamic financial literacy.
This research study investigates the influence of social media, brand image, and price on cryptocurrency consumer purchasing decisions within the context of Tokocrypto applications. The study employs a quantitative approach, utilizing a non-probability sampling method with purposive sampling techniques to gather data from 100 respondents through online questionnaires distributed via Google Forms. The collected data is analyzed using multiple linear regression through the SPSS Statistics program (version 18). The results reveal significant relationships between social media, brand image, and price with purchasing decisions. Specifically, social media and brand image positively impact purchasing decisions, while price exerts a negative influence. Furthermore, when considered together, social media, brand image, and price collectively affect consumer purchasing decisions. These findings provide valuable insights for businesses operating in the cryptocurrency market, enabling them to devise effective marketing strategies and enhance customer engagement to drive purchasing decisions.
 Highlights:
 
 The study examines the influence of social media, brand image, and price on cryptocurrency consumer purchasing decisions.
 Quantitative methods are utilized, with a sample of 100 respondents and data collected through online questionnaires.
 The results demonstrate the significant impact of social media, brand image, and price on consumer purchasing decisions in the context of Tokocrypto applications.
 
 Keywords: Social Media, Brand Image, Price, Cryptocurrency, Purchasing Decisions.
Currently, the use of cryptocurrency has been increasingly popular around the globe. In fact, cryptocurrency became the special topic in the 2018 G20 Summit in Buenos Aires. Moreover, in 2021 El Salvador has become the first country in the world to declare Bitcoin as its legal medium of exchange other than US Dollar. In Indonesia the use of cryptocurrency is also growing rapidly. According to Indonesia Crypto Outlook Report 2020, there was a 2,263% increase of cryptocurrencies users from 2015 to 2020, with the total number of users in Indonesia reaching 1,547,329 persons. Based on this development, it is necessary to conduct research to observe what factors influence the use of cryptocurrency in Indonesia. Previous study about behavioral intention in the use of cryptocurrency found four influencing factors, which are performance expectancy, social influence, effort expectancy and facilitating conditions. This research aims to determine the influence of those four factors to behavioral intention to use cryptocurrency in Indonesia. It uses a quantitative approach with survey as its method. Furthermore, the data is analyzed using multiple linear regression techniques. Tests carried out included validity & reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests, autocorrelation tests, F tests and t tests. The results of the study show that performance expectancy, social influence, effort expectancy and facilitating conditions have a significant effect on behavioral intention to use cryptocurrency.
Currently, blockchain is one of the most innovative emerging digital technologies. As such, it can undermine traditional business models and revolutionize tax administration. This objective of this article is to present the potential of blockchain technology in the administration of specific tax categories such as payroll taxes, value added tax, international taxes, and customs. It also analyses blockchain technologyâs strengths, weaknesses, opportunities, and threats (SWOT) with a focus on tax administration. As a generator of a substantial amount of information, tax administration requires reliable and efficient technology for processing and storing the information that is generated. The results of the analysis showed strengths such as a lower cost of fulfilling tax liabilities, a direct connection with taxpayers without the need of third parties. a higher degree of efficiency, and threats such as insufficient funds for modernization, knowledge and skills of employees, and willingness to adapt and high investment costs related to implementation. Moreover, it will modernize accounting and tax payments. Blockchain technology, digitalization, tax administration, SWOT analysis, digital economy, digital services, tax policy