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All Journal Disclosure: Journal of Accounting and Finance Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah
Khairunnisa, Inas
Unknown Affiliation
Religion Economics, Econometrics & Finance Social Sciences

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Pengaruh Penerapan Sistem E-Filling Terhadap Kepatuhan Pelaporan SPT Tahunan Tenaga Kependidikan Orang Pribadi di Universitas Islam Indonesia Khairunnisa, Inas; Mukhsin, Muhamad; Matalatta, Andy
Disclosure: Journal of Accounting and Finance Vol. 2 No. 1 (2022)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v2i1.4629

Abstract

This study aims to determine the effect of implementing the e-filling system on individual taxpayer compliance at the Islamic University of Indonesia. This study uses primary data by distributing questionnaires to Universitas Islam Indonesia (UII) education staff employees who have a TIN and have used e-filling. The research sample is 78 individual taxpayers. The results showed that the implementation of the e-filing system had a significant effect on taxpayer compliance. This study suggests to the Directorate General of Taxes to simplify the e-filing system because many taxpayers find it difficult to use the system and are expected to further socialize the procedures for using e-filing
Strategi Keberlanjutan Baitul Maal Wat Tamwil di Kota Yogyakarta Dengan Metode Analytical Network Process Khairunnisa, Inas; Mukhsin, Muhamad; Roni, Abdul
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 8, No 1 (2022)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v8i1.2904

Abstract

The purpose of this research is to find out the problems to the sustainability strategy of BMT in the city of Yogyakarta so that it can operate in the long term. This study uses the Analytical Network Process (ANP) method with a sample of 9 people consisting of BMT practitioners, academics, and regulators. This research is a descriptive qualitative research. This research shows that priority issues that need to be addressed are: 1) Regulation and supervision, 2) Market/communal, 3) Management, 4) Human Resources (HR), 5) Infrastructure. Experts agree that the priority solution is the regulatory and supervisory aspect with a rater agreement value of W = 0.4907. While there are five strategies, namely 1) Optimizing the role of the government, especially to support the sustainability of BMT, 2) Improving the HR education system that is integrated into Islamic economics in theory and practice, 3) Development of institutional and operational infrastructure, 4) Outreach to the community in collaboration with relevant stakeholders, 5) Development of monitoring system and reporting system. The respondents have varied opinions with a value of W = 0.2145. This research has implications for the theory of BMT and BMT sustainability problems in the city of Yogyakarta, the policies taken to support the existence of BMT.
Co-Authors Matalatta, Andy Mukhsin, Muhamad Roni, Abdul