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All Journal Jurnal Minds: Manajemen Ide dan Inspirasi AkMen JURNAL ILMIAH Jurnal BISNIS & KEWIRAUSAHAAN BJRA (Bongaya Journal of Research in Accounting) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Journal of Economic, Public, and Accounting (JEPA) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Annals of Management and Organization Research LOSARI: Jurnal Pengabdian Kepada Masyarakat Al-Buhuts (e-journal) Contemporary Journal on Business and Accounting Journal of Training and Community Service Adpertisi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Advances in Managerial Auditing Research Celebes Journal of Community Services
Amin, Asbi
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Mathematics Public Health Social Sciences Transportation Other

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Journal : Dinasti International Journal of Economics, Finance

 1 
TAX ON ZAKAT ON INCOME TAX: PERCEPTIONS OF MUSLIM TAXPAYERS Amin, Asbi
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 6 (2021): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v1i6.746

Abstract

This research explores the impact of halal-haram aspect, understanding of the tax regulations and religiosity has signifikant effect on the perception of Muslim taxpayers towards tax rabate over income zakat payments. Collecting data using a questionnaire instrument in this study type of non-probability sampling method used is judgmental sampling to as many as 97 respondents. Data analysis using the Smart PLS structural equation model. The results of the research are halal-haram aspect, understanding of the tax regulations and religiosity has signifikant effect on the perception of Muslim taxpayers towards tax rabate over income zakat payments.
Islamic Principles in Efforts to Prevent Accounting Fraud Amin, Asbi; Hamid Habbe, Abdul; Wahab, Abdul
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 5 (2021): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i5.1050

Abstract

Weak internal control is generally caused by the internal environment and the external environment. Among several types of fraud. Financial statement fraud is the type of fraud that has the most detrimental effect of fraud. Islam has set values, concepts in regulating ethics and regulations so that this life runs according to rules and harmony. Economic activities in Islam are not only oriented to worldly and contemporary interests, but also to ukhrawi benefits. Spirituality is the greatest meaning and purpose in a person's life which is considered capable of providing a more positive reciprocal relationship between the organization and its members, and enabling everyone to work together and achieve the same goals. Therefore, to avoid fraud, Islam threatens a lot and warns in its argument that there will be retaliation for cheating. Religiosity with the principles of faith, morals and trust is the main capital for preventing fraud.
Co-Authors Abas, Muhammad Rizal Abdul Wahab Ahmad Firman Amir Mahmud Anwar Anwar Arnida Arnida Astuti, Niken Probondani Azizah Basmar, Nur Basri Basri Dara Ayu Nianty Darwis Lannai Dewi Sari, Dewi Dirwan Dirwan Febrianti, Nur Anisa Fuada, Nurul Gagaring Pagalung Hala, Yusriadi Hamid Habbe, Abdul Ibrahim Ibrahim Irawati, Arwita Jamali, Hisnol Kara, Muslimin H. Khaeran, Muh. Isnan L, Fitriani Latief, Fitriani Mansyur, Syahrul Mispa, Sitti Nuramal, Nuramal Rahman Pura, Rahman Rasdi Rasdi, Rasdi Rinaldy, Syiar Romadhoni, Buyung Rosida Maedina Agus, Rosida Maedina Ruslan Ruslan Sahidah, Sahidah Shalsabila, Aisyah Sulfahmi , Andi Alfiyyah Suci Sulfahmi Sulfati, Andi Sulfati Suriyanti, Suriyanti Themba, Orfyanny S. Yusuf, Marwah