JIEF Journal of Islamic Economics and Finance

Pengetahuan Pajak, Sanksi Pajak, dan Kualitas Pelayanan Pajak Pengaruhnya Terhadap Kepatuhan Wajib Pajak Bumi Bangunan

Merry Merry — 2024-05-01

This research aims to evaluate the influence of tax knowledge, tax sanctions, and the quality of tax services on taxpayer compliance, both independently and collectively. Taxes function as a funding mechanism for a country's progress with the aim of improving the standard of living of regional communities. Rural and Urban Land and Building Tax (PBB-P2) refers to taxes imposed on authorities, owners and managers of buildings in the form of individuals or companies, with the exception of areas used in mining, forest and plantation operational activities. Although land and building taxes are considered a very promising source of income for regional support, regions still face big challenges in collecting these taxes effectively.

This research uses quantitative methodology. The research sample consisted of 100 respondents who were selected using a simple random selection technique. This research uses primary data. The IBM SPSS 26 software package was used to carry out data processing and multiple linear regression analysis. The t test results indicate that tax knowledge, tax sanctions, and the quality of tax services influence taxpayer compliance. The results of the F test indicate that taxpayer compliance is significantly influenced by tax knowledge, tax sanctions, and the quality of tax services, simultaneously.

Kinerja Perusahaan dan Nilai Perusahaan Sektor Infrastruktur Indonesia

Karimah Andriyani — 2024-05-01

This study aims to determine the effect of firm size, liquidity and capital structure on firm value in infrastructure sector companies listed on the Indonesian Sharia Stock Index for the period 2017-2021. This study uses quantitative research methods with sampling techniques using purposive sampling. This study used 80 research samples. The type of data used is secondary data in the form of annual financial reports of infrastructure sector companies listed on the Indonesian Sharia Stock Index in 2017-2021 which can be accessed through the website of each company. The data obtained is then processed using SPSS 26. The analysis used is the classical assumption test, multiple linear regression analysis, t test, F test and coefficient of determination. The results of this study indicate that firm size has a negative and significant effect on firm value with a t value of -4.131 and a sig value 0.000, liquidity has a negative and significant effect on firm value with a t value of -2.507 and sig value 0.014, while capital structure has no effect and is insignificant to the firm value with t value 0.715 and sig value 0.477. Simultaneously firm size, liquidity and capital structure affect firm value with an F value of 6.962 and a sig value 0.000. From the results of the coefficient of determination, a value of 0.185 is obtained, which means that firm size, liquidity and capital structure have the ability to influence firm value by 18.5%.

Menakar Peran Baznas Sebagai Implementasi Sustainable Development Goals Pada Sektor Ekonomi

Akhmad Daeroby - — 2024-05-01

This study aims to determine the role of Semarang City Baznas in alleviating poverty and providing decent work as an implementation of Sustainable Development Goals points in the economic sector. This qualitative type of research uses data collection methods with interviews, observations, documentation, and literature review. The collected data is then analyzed using role theory to measure the harmony of roles and programs of the Semarang City BAZNAS with SDGs. In this case, the Semarang City Baznas has five programs; Semarang Smart; Semarang Prosperous; Semarang Cares; Semarang Healthy; and Semarang Taqwa. Based on measurements through the significance of institutional roles and impacts based on the zakat index and role theory analysis, it was found (1) Semarang City Baznas has an impact on the independence and economic improvement of Semarang City, especially during the Pandemic; (2) Baznas Semarang City not only plays a role in the economic sector but also becomes an extension of SDGs in the educational, social, and environmental sectors.

Memahami Perilaku Kepatuhan Pajak Dengan Persepsi Teori Atribusi

Arina Nurul Hidayah — 2024-05-01

This study aims to determine the effect of Perceived Fairness of the Taxation System, Coercive Measures, Perceptions of Efficiency and Transparency of Government Spending, Perceptions of Trust in Government and Tax Authorities, Taxation Knowledge, Personal Financial Constraints, Reference Groups, Personal Ethics and Moral Standards, and Simplicity of Taxation Regulations as X on Tax Compliance Behavior as Y. The data used in this study are primary data. The population in this study were individual taxpayers (WPOP) at KPP Pratama Surakarta. The number of samples in this study were 100 respondents with accidental sampling technique. This study used a questionnaire as data collection. Data analysis using multiple regression analysis. The results of the analysis show that the Perception of the Fairness of the Taxation System, Coercive Action, Perception of the Efficiency and Transparency of Government Expenditure, Perception of Trust in Government and Tax Authorities, Taxation Knowledge, Personal Ethics and Moral Standards, and Simplicity of Tax Regulations have a positive and significant effect on Tax Compliance Behavior. Meanwhile, Personal Financial Constraints and Reference Groups have no effect on Tax Compliance Behavior.

Pengaruh Ukuran Perusahaan, Umur Perusahaan, Leverage dan Profitabilitas Terhadap Intellectual Capital Disclosure Pada Perusahaan Terdaftar Indeks Sri-Kehati Tahun 2019-2022

Septiani Nur Inayah — 2024-05-01

The purpose of this study is to determine the effect of company size, company age, leverage and profitability on intellectual capital disclosure in Sri-Kehati Indexed companies for the 2019-2022 period. This type of research is classified as correlational research with a quantitative approach. The data used is secondary data with the population obtained from the annual financial statements of the Sri-Kehati Index for 2019-2022 from the official website of each company. The sample was selected based on purposive sampling technique and obtained 32 samples of companies during the research period. The data analysis technique uses multiple regression tests with hypothesis testing using the t test and F test. The results showed that company size and company age had an effect on intellectual capital disclosure, while leverage and profitability had no effect on intellectual capital disclosure in companies listed in the Sri-Kehati Index in 2019-2022. This illustrates that the greater and longevity of the company, the more activities are carried out and in general large companies have more business units and have the opportunity to create long-term value so that they will increase the disclosure of information on their intellectual capital.

Faktor Psikologis, Gaya Hidup, dan Kelompok Referensi pada Generasi Z terhadap Minat Menabung di Bank Syariah Indonesia

Maulana Rizki — 2024-05-07

This study aims to determine the psychological factors, lifestyle, and reference groups in generation Z towards interest in saving at Bank Syariah Indonesia. This type of research is quantitative field research that emphasizes the management of numerical data through statistical methods. Generation Z in Tegal Regency was used as the population in this study. The data collection technique in this study was in the form of distributing questionnaires using a sample of 100 respondents. Lemeshow formula was used by the research in the process of determining the number of samples available, then the sample was taken using non-probability sampling method. The results of this study indicate that through the t test method (partial) all independent variables have a significant effect on interest in saving money as the dependent variable. Then, through the f test (simultaneous) together the independent variables have a significant effect on saving interest.