The Impact of Digital Marketplace Application Utilization on the Effectiveness of Tax Attorney Service Promotion: A Study of the Hukumku Legal Platform
DOI:
https://doi.org/10.61194/ijat.v4i1.1004Keywords:
marketplace digital, Hukumku, tax attorney services, promotional effectiveness, trust digitalAbstract
This study analyzes how utilizing marketplace application features influences the promotional effectiveness of tax attorney services on the Hukumku platform. The primary focus is to test whether optimizing digital features improves measurable promotional outcomes. The study’s urgency lies in integrating professional legal service dynamics into digital marketplace theory, specifically regarding high-trust tax consultancy. This research employs a quantitative explanatory approach. The researcher operationalizes marketplace utilization through four dimensions: service searchability, profile information quality, chat-based interaction, and social proof. Meanwhile, promotional effectiveness is measured via brand awareness, lead quality, response rate, and conversion to paid consultations. Data were collected through a survey of 103 Hukumku users. Analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that marketplace utilization has a strong, positive, and significant effect on promotional effectiveness (β = 0,800; t=18.272; p < 0.001). An R2 value of $0.640$ indicates substantial explanatory power within this model. These findings prove that strengthening digital trust-building mechanisms accelerates client purchase decisions. Empirically, this research extends technology acceptance perspectives to the tax attorney context. Practically, the results serve as a guide for professionals to enhance credibility signals and conversion performance on digital platforms. While the results are robust, behavioral generalizability is limited by the cross-sectional design and the use of self-reports on a single specific platform.
References
Abdullah, S. M., Putera, N. S. F. M. S., Hassan, R. A., & Ya’cob, S. N. (2022). Digital Services Tax Laws in Malaysia: A Changing Landscape. Malaysian Journal of Social Sciences and Humanities, 7(11), e001925. https://doi.org/10.47405/mjssh.v7i11.1925 DOI: https://doi.org/10.47405/mjssh.v7i11.1925
Aguirre-Urreta, M., & Rönkkö, M. (2018). Statistical Inference with PLSc Using Bootstrap Confidence Intervals. MIS Quarterly, 42(3), 1001--A10. https://doi.org/10.25300/MISQ/2018/13587 DOI: https://doi.org/10.25300/MISQ/2018/13587
Aristi, N. M., & Pratama, A. R. (2021). Peran Freelance Marketplace dan Media Sosial dalam Online Gig Economy Jasa Profesional. Techno.COM, (1)(20), 122–133. DOI: https://doi.org/10.33633/tc.v20i1.4261
Barry, T. E. (1987). The Development of the Hierarchy of Effects: An Historical Perspective. Current Issues and Research in Advertising, 10(2), 251–295. https://doi.org/10.1080/01633392.1987.10504921 DOI: https://doi.org/10.1080/01633392.1987.10504921
Chin, W. W. (1998). The partial least squares approach to structural equation modeling (M. M. for B. R. n G. A. Marcoulides (Ed.), Ed.). Lawrence Erlbaum Associates.
DataReportal. (2025). Digital 2025: Indonesia.
Davis, F. D. (1989). Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology. MIS Quarterly, 13(3), 319–340. https://doi.org/10.2307/249008 DOI: https://doi.org/10.2307/249008
DDTCNews. (2025). Tumbuh 17,23%, Wajib Pajak Terdaftar Capai 86,7 Juta pada Akhir 2024.
Direktorat Jenderal Perbendaharaan Kementerian Keuangan Republik Indonesia. (2024). UMKM Hebat, Perekonomian Nasional Meningkat.
Firismanda, A. N. P. (2025). Deepfake-Based Pornography as a Crime of Online-Based Sexual Violence: A Comparative Study between Indonesia and the United Kingdom.
GoodStats. (2025). Penetrasi Internet Indonesia Konsisten Naik, Tembus 80% pada 2025.
Google Play. (2025). Hukumku - Konsultasi Hukum.
Google, Temasek, & Company, B. &. (2024). e-Conomy SEA 2024 Report.
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2019). Multivariate data analysis (8th ed.). In Cengage Learning.
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2017). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM) (2nd ed.). In Sage Publications.
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2–24. https://doi.org/10.1108/EBR-11-2018-0203 DOI: https://doi.org/10.1108/EBR-11-2018-0203
Henseler, J., Ringle, C. M., & Sinkovics, R. R. (2009). The use of partial least squares path modeling in international marketing. Advances in International Marketing, 20, 277–31. DOI: https://doi.org/10.1108/S1474-7979(2009)0000020014
Hochstein, R. E., Harmeling, C. M., & Perko, T. (2023). Toward a theory of consumer digital trust: Meta-analytic evidence of its role in the effectiveness of user-generated content. Journal of the Academy of Marketing Science. DOI: https://doi.org/10.1007/s11747-023-00982-y
Hukumku. (2025). Hukumku luncurkan aplikasi marketplace hukum di Indonesia. Www.Hukumku.Id.
Ijomah, T. I. (2024). Harnessing marketing analytics for enhanced decision-making and performance in SMEs. World Journal of Advanced Science and Technology, 1(6), 1–12. DOI: https://doi.org/10.53346/wjast.2024.6.1.0037
Kim, H. W., Chan, H. C., & Gupta, S. (2007). Value-based adoption of mobile internet: An empirical investigation. Decision Support Systems, 1(43), 111–126. DOI: https://doi.org/10.1016/j.dss.2005.05.009
Kim, J., & Yum, K. (2024). Enhancing continuous usage intention in e-commerce marketplace platforms: The effects of service quality, customer satisfaction, and trust. Applied Sciences, 17(14), 7617. DOI: https://doi.org/10.3390/app14177617
Mahpudin, E. (2024). Digital tax reform in Indonesia: Perspective on tax policy development. Journal of Infrastructure, Policy and Development (EnPress Publisher), 8(8), 7032. DOI: https://doi.org/10.24294/jipd.v8i8.7032
Makmor, A., Razak, N. S. A., & Kamaluding, M. (2023). The influence of ERM frameworks on performance among tourism SMEs in Indonesia. Springer.
Mangal, P., Sharma, A., & Kumar, R. (2025). Dietary hesperidin intake and risk of hypertension in US adults: Analysis from NHANES. Scientific Reports, 15.
Massier, A. (2008). The Voice of the Law in Transition: Indonesian Jurists and Their Languages, 1915-2000. Brill. https://doi.org/10.1163/9789004253964 DOI: https://doi.org/10.1163/9789004253964
Munawir, Z., & Agus, A. (2025). The Family Business and Inheritance Dispute: A Review of Legal Solution in Kinship Corporations. Pena Justisia, 24(1), 5392–5405. https://doi.org/10.31941/pj.v24i2.6413 DOI: https://doi.org/10.31941/pj.v24i2.6413
Nie, M. (2023). Determinants of tax morale of C2C e-commerce operators in digital economy: Evidence from China. University of Malaya.
Ortax. (2024). 12,7 Juta WP Sudah Lapor SPT Tahunan.
Peña-García, N., Losada-Otálora, M., Auza, D. P., & Cruz, M. P. (2024). Reviews, trust, and customer experience in online marketplaces: The case of Mercado Libre Colombia. Frontiers in Communication, 9. DOI: https://doi.org/10.3389/fcomm.2024.1460321
Pratama, R. S., & Handayani, W. (2024). Analysis of the Role of Operation Strategy to Create Competitive Advantage Using SWOT Method. Kontigensi, 12(1), 364–375. https://doi.org/10.56457/jimk.v12i1.579 DOI: https://doi.org/10.56457/jimk.v12i1.579
Rogers, E. M. (2003). Diffusion of innovations (5th ed.). In Free Press (5th ed.).
Saerang, R. T. (2021). The effect of perceived risk and trust on online purchase intention in Indonesian e-commerce. Jurnal EMBA, 9(2), 123–134.
Santoso, P. D. C. (2026). Legal Protection of Famous Trademarks against Counterfeit Brands on E-Commerce. Widya Gama Intellectual Property Rights, 1(1), 11–23.
Siregar, F. M., Abdillah, M., Malau, S. H., & Siregar, R. M. P. (2026). Confidentiality in the Arbitration Process and Its Implications for Legal Transparency. Jurnal Cendikia ISNU SU, 3(1), 30–36.
Sujatmiko, B., & Putri, N. A. (2024). The influence of online reviews and ratings on trust and purchase intention in Indonesian marketplaces. Jurnal Manajemen Dan Bisnis Digital, 5(1), 45–60.
Ubay, I. S. N., Saputra, R., Harmono, H., & Umar, J. (2026). Legal Responsibility of Marketplaces in Online Buying and Selling Transactions in Indonesia. Jurnal Legisci, 3(4), 340–368. https://doi.org/10.62885/legisci.v3i4.1058 DOI: https://doi.org/10.62885/legisci.v3i4.1058
UN Trade and Development (UNCTAD). (2024). Digital Economy Report 2024.
Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User Acceptance of Information Technology: Toward a Unified View. MIS Quarterly, 27(3), 425–478. https://doi.org/10.2307/30036540 DOI: https://doi.org/10.2307/30036540
Zhao, W., Liu, Q. B., Guo, X., Wu, T., & Kumar, S. (2022). Quid pro quo in online medical consultation? Investigating the effects of small monetary gifts from patients. Production and Operations Management, (4)(31), 1698–1718. DOI: https://doi.org/10.1111/poms.13639
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Rudy Sondang Sinaga

This work is licensed under a Creative Commons Attribution 4.0 International License.



