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All Journal Islamadina : Jurnal Pemikiran Islam Jurnal Ekonomi Islam Jurnal Ekonomi Islam
Nurul Ichsan Hasan
Universitas Islam Negeri Syarif Hidayatullah
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Tinjauan Penerapan Pungutan Pajak dan Zakat Menurut Konsep Ekonomi Islam di Indonesia Nurul Ichsan Hasan
Islamadina : Jurnal Pemikiran Islam ISLAMADINA, Volume 19, No. 2, September 2018
Publisher : Universitas Muhammadiyah Purwokerto (UMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (66.526 KB) | DOI: 10.30595/islamadina.v19i2.2628

Abstract

This paper deals with the source of the country's sources of income in the modern era it is more known for its tax obtained from the community for the purposes of the State for the prosperity of the community. Taxes in Islam was taught by the Prophet Muhammad SAW certainly different provisions and type so that it provides insight for us to assess how the difference in the terms and conditions of the religion taught in the modern era of the levy by the State to the people so that we can assess, read and take heed and which one is better and can be applied in the life of a country. The purpose of this paper is to expose about the wealth tax, income tax, (zakat), a land tax (kharaj), tax farming (usr), a protection tax (Jizya), a tax customs import tax, (ushur), the spoils of war (ghanimah and fa'i) along with the conditions that exist in tenet of Islam.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PEGAWAI FEB UIN SYARIF HIDAYATULLAH, JAKARTA DALAM MEMBAYAR ZAKAT PROFESI Nurul Ichsan Hasan; Indra Nur Rahmat
Ekonomi Islam Vol. 14 No. 1 (2023): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA
Publisher : Universitas Muhammadiyah Prof Dr Hamka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/jei.v14i1.11255

Abstract

This study aims to analyze the factors that influence the decisions of employees at the Faculty of Economics and Business in carrying out professional zakat, including religiosity, altruism, motivation, knowledge and fintech. The data used in this study were primary data obtained from questionnaires and interviews. The method used is partial least squares (PLS). The population of this study were all employees of the Faculty of Economics at UIN Syarif Hidayatullah Jakarta, totaling 183 respondents, and the sample was 72 respondents. The results of this study indicate that the variables of religiosity, altruism, motivation, knowledge and fintech have a significant effect on employee tithe decisions. Adjusted R-square value of 0.894%. This means that the variables of religiosity, altruism, motivation, knowledge and fintech affect the decision to give professional zakat by 89%, while the remaining 11% is influenced by other variables outside the model examined. This research can be used as a reference in comparing the same research objects, especially regarding the analysis of factors that influence the decision to pay zakat, and as a reference to better understand people's behavior in their decision to pay zakat so that it can improve the performance of zakat institutions in collecting funds.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PEGAWAI FEB UIN SYARIF HIDAYATULLAH, JAKARTA DALAM MEMBAYAR ZAKAT PROFESI Nurul Ichsan Hasan; Indra Nur Rahmat
Ekonomi Islam Vol. 14 No. 1 (2023): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA
Publisher : Universitas Muhammadiyah Prof Dr Hamka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/jei.v14i1.11255

Abstract

This study aims to analyze the factors that influence the decisions of employees at the Faculty of Economics and Business in carrying out professional zakat, including religiosity, altruism, motivation, knowledge and fintech. The data used in this study were primary data obtained from questionnaires and interviews. The method used is partial least squares (PLS). The population of this study were all employees of the Faculty of Economics at UIN Syarif Hidayatullah Jakarta, totaling 183 respondents, and the sample was 72 respondents. The results of this study indicate that the variables of religiosity, altruism, motivation, knowledge and fintech have a significant effect on employee tithe decisions. Adjusted R-square value of 0.894%. This means that the variables of religiosity, altruism, motivation, knowledge and fintech affect the decision to give professional zakat by 89%, while the remaining 11% is influenced by other variables outside the model examined. This research can be used as a reference in comparing the same research objects, especially regarding the analysis of factors that influence the decision to pay zakat, and as a reference to better understand people's behavior in their decision to pay zakat so that it can improve the performance of zakat institutions in collecting funds.
Co-Authors Indra Nur Rahmat