{"id":"https://openalex.org/W7224765360","doi":"https://doi.org/10.11591/ijict.v15i4.pp1546-1560","title":"Interactive tax learning for secondary students using SmartTax (CukaiPintar)","display_name":"Interactive tax learning for secondary students using SmartTax (CukaiPintar)","publication_year":2026,"publication_date":"2026-10-30","ids":{"openalex":"https://openalex.org/W7224765360","doi":"https://doi.org/10.11591/ijict.v15i4.pp1546-1560"},"language":"en","primary_location":{"id":"doi:10.11591/ijict.v15i4.pp1546-1560","doi":"https://doi.org/10.11591/ijict.v15i4.pp1546-1560","is_oa":true,"landing_page_url":"https://doi.org/10.11591/ijict.v15i4.pp1546-1560","pdf_url":"https://ijict.iaescore.com/index.php/IJICT/article/download/21562/13436","source":{"id":"https://openalex.org/S2764683969","display_name":"International Journal of Informatics and Communication Technology (IJ-ICT)","issn_l":"2252-8776","issn":["2252-8776","2722-2616"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315009","host_organization_name":"Institute of Advanced Engineering and Science (IAES)","host_organization_lineage":["https://openalex.org/P4310315009"],"host_organization_lineage_names":["Institute of Advanced Engineering and Science (IAES)"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Informatics and Communication Technology (IJ-ICT)","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ijict.iaescore.com/index.php/IJICT/article/download/21562/13436","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5160180561","display_name":"Fatma Alifah Mohd Jaaffar","orcid":"https://orcid.org/0009-0004-6603-6783","observed_orcids":["https://orcid.org/0009-0004-6603-6783"]},"institutions":[{"id":"https://openalex.org/I885383172","display_name":"National University of Malaysia","ror":"https://ror.org/00bw8d226","country_code":"MY","type":"education","lineage":["https://openalex.org/I885383172"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Fatma Alifah Mohd Jaaffar","raw_affiliation_strings":["National University of Malaysia (Universiti Kebangsaan Malaysia)"],"raw_orcid":"https://orcid.org/0009-0004-6603-6783","affiliations":[{"raw_affiliation_string":"National University of Malaysia (Universiti Kebangsaan Malaysia)","institution_ids":["https://openalex.org/I885383172"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5064707067","display_name":"Nor Hafizah Adnan","orcid":"https://orcid.org/0000-0001-9368-7646","observed_orcids":["https://orcid.org/0000-0001-9368-7646"]},"institutions":[{"id":"https://openalex.org/I885383172","display_name":"National University of Malaysia","ror":"https://ror.org/00bw8d226","country_code":"MY","type":"education","lineage":["https://openalex.org/I885383172"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Nor Hafizah Adnan","raw_affiliation_strings":["National University of Malaysia (Universiti Kebangsaan Malaysia)"],"raw_orcid":"https://orcid.org/0000-0001-9368-7646","affiliations":[{"raw_affiliation_string":"National University of Malaysia (Universiti Kebangsaan Malaysia)","institution_ids":["https://openalex.org/I885383172"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I885383172"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.88766319,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"15","issue":"4","first_page":"1546","last_page":"1546"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11370","display_name":"Mobile Learning in Education","score":0.5981000065803528,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},"topics":[{"id":"https://openalex.org/T11370","display_name":"Mobile Learning in Education","score":0.5981000065803528,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T10068","display_name":"Technology Adoption and User Behaviour","score":0.12409999966621399,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14216","display_name":"Multimedia Learning Systems","score":0.055399999022483826,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-literacy","display_name":"tax literacy","score":0.9919999837875366},{"id":"https://openalex.org/keywords/tax-education","display_name":"tax education","score":0.902999997138977},{"id":"https://openalex.org/keywords/mobile-learning","display_name":"mobile learning","score":0.7289999723434448},{"id":"https://openalex.org/keywords/educational-app-development","display_name":"educational app development","score":0.5139999985694885},{"id":"https://openalex.org/keywords/secondary-school-students","display_name":"high school students","score":0.9020000100135803},{"id":"https://openalex.org/keywords/financial-education","display_name":"financial education","score":0.5899999737739563},{"id":"https://openalex.org/keywords/usability-evaluation","display_name":"usability evaluation","score":0.7699999809265137},{"id":"https://openalex.org/keywords/technology-acceptance-model","display_name":"technology acceptance model","score":0.8560000061988831},{"id":"https://openalex.org/keywords/expert-validation","display_name":"expert validation","score":0.7250000238418579},{"id":"https://openalex.org/keywords/fuzzy-delphi-method","display_name":"fuzzy Delphi method","score":0.9079999923706055},{"id":"https://openalex.org/keywords/behavioral-intention","display_name":"behavioral intention","score":0.6759999990463257},{"id":"https://openalex.org/keywords/perceived-usefulness","display_name":"perceived usefulness","score":0.7110000252723694},{"id":"https://openalex.org/keywords/self-efficacy","display_name":"self-efficacy","score":0.7300000190734863}],"concepts":[{"id":"https://openalex.org/C170130773","wikidata":"https://www.wikidata.org/wiki/Q216378","display_name":"Usability","level":2,"score":0.829200029373169},{"id":"https://openalex.org/C60641444","wikidata":"https://www.wikidata.org/wiki/Q841602","display_name":"Delphi method","level":2,"score":0.6319000124931335},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.526199996471405},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.5066999793052673},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.4950000047683716},{"id":"https://openalex.org/C2776185967","wikidata":"https://www.wikidata.org/wiki/Q112945","display_name":"Technology acceptance model","level":3,"score":0.4823000133037567},{"id":"https://openalex.org/C2777646416","wikidata":"https://www.wikidata.org/wiki/Q242069","display_name":"Digital literacy","level":2,"score":0.4593000113964081},{"id":"https://openalex.org/C168167062","wikidata":"https://www.wikidata.org/wiki/Q1117970","display_name":"Component (thermodynamics)","level":2,"score":0.4147999882698059},{"id":"https://openalex.org/C2780468074","wikidata":"https://www.wikidata.org/wiki/Q16628824","display_name":"Digital learning","level":2,"score":0.41019999980926514},{"id":"https://openalex.org/C2779495148","wikidata":"https://www.wikidata.org/wiki/Q487378","display_name":"Delphi","level":2,"score":0.3962000012397766},{"id":"https://openalex.org/C547764534","wikidata":"https://www.wikidata.org/wiki/Q8236","display_name":"Literacy","level":2,"score":0.3792000114917755},{"id":"https://openalex.org/C58166","wikidata":"https://www.wikidata.org/wiki/Q224821","display_name":"Fuzzy logic","level":2,"score":0.35089999437332153},{"id":"https://openalex.org/C145420912","wikidata":"https://www.wikidata.org/wiki/Q853077","display_name":"Mathematics education","level":1,"score":0.3400999903678894},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.33340001106262207},{"id":"https://openalex.org/C16443162","wikidata":"https://www.wikidata.org/wiki/Q1068473","display_name":"Educational technology","level":2,"score":0.32249999046325684},{"id":"https://openalex.org/C188688815","wikidata":"https://www.wikidata.org/wiki/Q7205541","display_name":"Pluralistic walkthrough","level":3,"score":0.30820000171661377},{"id":"https://openalex.org/C186967261","wikidata":"https://www.wikidata.org/wiki/Q5082128","display_name":"Mobile device","level":2,"score":0.2944999933242798},{"id":"https://openalex.org/C60952562","wikidata":"https://www.wikidata.org/wiki/Q6887246","display_name":"Mobile technology","level":3,"score":0.2799000144004822},{"id":"https://openalex.org/C2776716048","wikidata":"https://www.wikidata.org/wiki/Q6045290","display_name":"Interactive Learning","level":2,"score":0.27459999918937683},{"id":"https://openalex.org/C58328972","wikidata":"https://www.wikidata.org/wiki/Q184609","display_name":"Expert system","level":2,"score":0.2597000002861023},{"id":"https://openalex.org/C49774154","wikidata":"https://www.wikidata.org/wiki/Q131765","display_name":"Multimedia","level":1,"score":0.25760000944137573},{"id":"https://openalex.org/C88610354","wikidata":"https://www.wikidata.org/wiki/Q1813494","display_name":"Teaching method","level":2,"score":0.25450000166893005},{"id":"https://openalex.org/C77967617","wikidata":"https://www.wikidata.org/wiki/Q4677561","display_name":"Active learning (machine learning)","level":2,"score":0.25099998712539673}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.11591/ijict.v15i4.pp1546-1560","doi":"https://doi.org/10.11591/ijict.v15i4.pp1546-1560","is_oa":true,"landing_page_url":"https://doi.org/10.11591/ijict.v15i4.pp1546-1560","pdf_url":"https://ijict.iaescore.com/index.php/IJICT/article/download/21562/13436","source":{"id":"https://openalex.org/S2764683969","display_name":"International Journal of Informatics and Communication Technology (IJ-ICT)","issn_l":"2252-8776","issn":["2252-8776","2722-2616"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315009","host_organization_name":"Institute of Advanced Engineering and Science (IAES)","host_organization_lineage":["https://openalex.org/P4310315009"],"host_organization_lineage_names":["Institute of Advanced Engineering and Science (IAES)"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Informatics and Communication Technology (IJ-ICT)","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.11591/ijict.v15i4.pp1546-1560","doi":"https://doi.org/10.11591/ijict.v15i4.pp1546-1560","is_oa":true,"landing_page_url":"https://doi.org/10.11591/ijict.v15i4.pp1546-1560","pdf_url":"https://ijict.iaescore.com/index.php/IJICT/article/download/21562/13436","source":{"id":"https://openalex.org/S2764683969","display_name":"International Journal of Informatics and Communication Technology (IJ-ICT)","issn_l":"2252-8776","issn":["2252-8776","2722-2616"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315009","host_organization_name":"Institute of Advanced Engineering and Science (IAES)","host_organization_lineage":["https://openalex.org/P4310315009"],"host_organization_lineage_names":["Institute of Advanced Engineering and Science (IAES)"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Informatics and Communication Technology (IJ-ICT)","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/4","display_name":"Quality education","score":0.9901999831199646}],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320322699","display_name":"Universiti Kebangsaan Malaysia","ror":"https://ror.org/00bw8d226"}],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7224765360.pdf","grobid_xml":"https://content.openalex.org/works/W7224765360.grobid-xml"},"referenced_works_count":31,"referenced_works":["https://openalex.org/W140046518","https://openalex.org/W1564362049","https://openalex.org/W1992588178","https://openalex.org/W2009720692","https://openalex.org/W2023846844","https://openalex.org/W2033598069","https://openalex.org/W2890749662","https://openalex.org/W2980609755","https://openalex.org/W2981440027","https://openalex.org/W2997252335","https://openalex.org/W2999050883","https://openalex.org/W3087146814","https://openalex.org/W3111736898","https://openalex.org/W3135256827","https://openalex.org/W4200148440","https://openalex.org/W4295868332","https://openalex.org/W4300863124","https://openalex.org/W4312408582","https://openalex.org/W4315750201","https://openalex.org/W4320728805","https://openalex.org/W4367316498","https://openalex.org/W4378175851","https://openalex.org/W4382117242","https://openalex.org/W4391178242","https://openalex.org/W4394976108","https://openalex.org/W4399783781","https://openalex.org/W4402588447","https://openalex.org/W4402664189","https://openalex.org/W4404602155","https://openalex.org/W4404681378","https://openalex.org/W4410222212"],"related_works":["https://openalex.org/W7150927504","https://openalex.org/W4408088327","https://openalex.org/W4410471487","https://openalex.org/W7166841813","https://openalex.org/W7219557242","https://openalex.org/W4210591658","https://openalex.org/W7163359152","https://openalex.org/W4310045178","https://openalex.org/W2995131911","https://openalex.org/W4404424102"],"abstract_inverted_index":{"Tax":[0],"literacy":[1,79],"remains":[2],"an":[3],"essential":[4],"yet":[5],"underrepresented":[6],"component":[7],"of":[8,21,113,176],"financial":[9],"education":[10],"in":[11,42,61,123,133,182,199],"secondary":[12,82],"schools.":[13],"However,":[14],"traditional":[15],"teaching":[16],"approaches":[17],"and":[18,50,57,67,102,116,144,149,152,165,179,194],"the":[19,89,105,111,124,134,174],"lack":[20],"engaging":[22],"digital":[23],"tools":[24,198],"have":[25],"made":[26],"it":[27],"challenging":[28],"for":[29,191],"students":[30,130],"to":[31,53,76,96],"understand":[32],"abstract":[33],"taxation":[34],"concepts.":[35],"While":[36],"mobile":[37,72,196],"learning":[38,73,197],"is":[39],"increasingly":[40],"used":[41,95],"education,":[43],"few":[44],"applications":[45],"explicitly":[46],"combine":[47],"expert":[48,98,125,178],"validation":[49,126],"usability":[51,135],"evaluation":[52,112],"ensure":[54],"instructional":[55],"quality":[56],"user":[58,180],"acceptance,":[59],"particularly":[60],"tax":[62,78,200],"education.":[63,201],"This":[64],"study":[65],"developed":[66],"evaluated":[68],"SmartTax":[69,186],"(CukaiPintar),":[70],"a":[71],"application":[74,184],"designed":[75],"enhance":[77],"among":[80],"Malaysian":[81],"students.":[83],"A":[84],"dual-method":[85],"approach":[86],"was":[87,94],"employed:":[88],"fuzzy":[90],"Delphi":[91],"method":[92],"(FDM)":[93],"obtain":[97],"consensus":[99],"on":[100],"content":[101],"usability,":[103],"while":[104,128],"technology":[106],"acceptance":[107,115],"model":[108],"(TAM)":[109],"guided":[110],"student":[114],"behavioral":[117,153],"intention.":[118],"Ten":[119],"mathematics":[120],"educators":[121],"participated":[122],"phase,":[127],"30":[129],"were":[131],"involved":[132],"testing.":[136],"Findings":[137],"revealed":[138],"strong":[139],"correlations":[140],"between":[141,150],"perceived":[142],"usefulness":[143],"attitude":[145,151],"(r":[146,155],"=":[147,156],"0.600)":[148],"intention":[154],"0.653),":[157],"with":[158],"other":[159],"variables":[160],"such":[161],"as":[162],"mobility,":[163],"enjoyment,":[164],"self-efficacy":[166],"also":[167],"showing":[168],"significant":[169],"effects.":[170],"These":[171],"results":[172],"underscore":[173],"value":[175],"integrating":[177],"input":[181],"educational":[183],"development.":[185],"(CukaiPintar)":[187],"offers":[188],"evidence-based":[189],"guidance":[190],"creating":[192],"effective":[193],"student-centered":[195]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2026-10-31T00:00:00"}
