Technology Reports of Kansai University (ISSN: 04532198) is a monthly peer-reviewed and open-access international Journal. It was first built in 1959 and officially in 1975 till now by kansai university, japan. The journal covers all sort of engineering topic, mathematics and physics. Technology Reports of Kansai University (TRKU) was closed access journal until 2017. After that TRKU became open access journal. TRKU is a scopus indexed journal and directly run by faculty of engineering, kansai university.
Technology Reports of Kansai University (ISSN: 04532198) is a peer-reviewed journal. The journal covers all sort of engineering topic as well as mathematics and physics. the journal's scopes are
in the following fields but not limited to:
The development of sharia FinTech in the Non-Bank Financial Industry (IKNB) is proliferating. Understanding the crucial factors in the acceptance of sharia FinTech technology is very important to support success in this business platform. This study investigates the factors that drive the intention of adoption sharia FinTech based on the model that integrated TAM, TPB, and prior research. This research framework consists of three dimensions, i.e., implementation, technological, and individual context. The results of this study indicate that interpersonal influence and perceived usefulness have significant effects on sharia FinTech intention. Compatibility has a positive effect on perceived usefulness and perceived ease of use. Furthermore, perceived ease of use has a positive effect on internet self-efficacy but has no effect on attitude and sharia FinTech intention. Meanwhile, the individual context has no direct effect on sharia FinTech intention. Several exciting implications are also discussed. This study contributes to extend the TAM and TPB models in the area of shariah FinTech as a new research platform that needs to be further developed
This study aims to develop a re-redefinition of the principle of Permanent Establishment (PE), especially for Over the Top (OTT) companies and discover the impact of Minister of Finance Regulations Number 35/PMK.3/2019 on tax avoidance. This research is a qualitative based research. Single subject experiment will be conducted for this research due to its basic intention to deliver in-depth understanding about 1 (one) specific issue to assist the development of the theory and finally fill the existing gap in practice. There are two important findings in this research. First, this study proposes a model for developing the definition of PE for OTT companies, namely, Virtual Establishment. Second, PMK is actually able to play a role as a coverage system in limiting grey activities in tax planning which possible to create and expand tax avoidance practice within the business practice