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All Journal I-ECONOMICS: A Research Journal on Islamic Economics Religi: Jurnal Studi Agama-agama Global Review of Islamic Economics and Business Aplikasia: Jurnal Aplikasi Ilmu-Ilmu Agama Proceeding of Conference on Islamic Management, Accounting, and Economics EkBis: Jurnal Ekonomi dan Bisnis Journal of Islamic Accounting and Finance Research Al-Mashrof: Islamic Banking and Finance Journal of Islamic economy and Community Engagement INJURITY: Journal of Interdisciplinary Studies
Lailatis Syarifah
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Religion Humanities Economics, Econometrics & Finance Education Engineering Public Health Social Sciences Other

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The Influence of Religiusity, Beliefs and Digital Literacy of Muzakki's Interests Paying Zakat through Fintech Lailatis Syarifah; Achmad Otong Bushtomi; Moh Mabruri Faoz
Interdiciplinary Journal and Hummanity (INJURITY) Vol. 1 No. 2 (2022): INJURITY: Journal of Interdisciplinary Studies.
Publisher : Pusat Publikasi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (285.582 KB) | DOI: 10.58631/injurity.v1i2.9

Abstract

The collection of zakat funds with zakat potential in Indonesia has not been maximized, because there are still many muzakki who do not distribute their zakat through amil zakat institutions due to several factors. The development of the current digital era makes it easy for muzakki to pay their zakat through digital channels with the help of financial technology. The purpose of this study was to determine the effect of religiosity, trust and digital literacy on muzakki's interest in paying zakat through fintech. This study uses a quantitative approach. Data obtained from the distribution of questionnaires. The data obtained were analyzed using validity test, reliability test, normality test, heteroscedasticity test, multicollinearity test, linearity test, multiple linear regression test, t test, F test, and coefficient of determination test. The results of this study are that the religiosity variable has no significant effect on muzakki's interest in paying zakat through fintech as evidenced by the t arithmetic value < from t table which is 0.741 smaller than t table 1.66159 and sig value (0.460) > 0.05. The trust variable has a positive and significant effect on the interest of muzakki to pay zakat through fintech as evidenced by the value of t count > t table which is 6.003 greater than 1.66159 and the value of sig (0.000) <0.05. The digital literacy variable has a positive and significant effect on muzakki's interest in paying zakat through fintech as evidenced by the t count > t table, which is 2.14 greater than1.66159 and the value of sig (0.012) <0.05. Then the variables of religiosity, trust and digital literacy together have a significant effect on muzakki's interest in paying zakat through fintech with the results of F arithmetic > F table, namely 29.9006 > 2.14 and sig value of 0.000 <0.05.
Residents preferences associated with tax amnesty program predisposition Prasojo Prasojo; Lailatis Syarifah
Journal of Islamic Accounting and Finance Research Vol. 2 No. 2 (2020)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2020.2.2.6072

Abstract

Purpose - The purpose of this study is to determine the motivation of taxpayers to take part in tax amnesty so that it is expected to be able to evaluate the implementation of tax amnesty that has been carried out by the Indonesian government in 2016-2017 and provide empirical evidence on the implementation of the tax amnesty program to support the stick and carrot theory in the implementation of taxation in Indonesia.Method - The methodology used in this research is a case study. Interviews are used to collect data and are supported by secondary data from sites, web, and documents.Result - The results of this study indicate that the reasons for many taxpayers to join this program were because it is beneficial for the country and avoid the risk of administrative sanctions (fines and interest) as well as audits. The reason for taxpayers who did not participate in this program was because they did not have other assets that had not been reported in the tax return.Implication - The implication of this study is to determine the motivation of taxpayers to take part in tax amnesty so that it is expected to be able to evaluate the implementation of tax amnesty. At the same time, that has been carried out by the Indonesian government in 2016-2017 and provides empirical evidence on the implementation of the tax amnesty program to reason action and social learning theory in the implementation of taxation in Indonesia.Originality - This study explores information from regulators (tax officials) and taxpayers, both those who do and who do not participate in tax amnesty, which is rarely done by other researchers.
Co-Authors Achmad Otong Busthomi Dwi Marlina Wijayanti Moh Mabruri Faoz Muhfiatun Muhfiatun, Muhfiatun Muhfiatun, Muhfiatun Prasojo Prasojo Prasojo, Prasojo Pratiwik, Selvia Rahayu Dwi Saputri Salam, Annisa Nur Selvia Pratiwik Sofyan Hadinata Syafiq Mahmadah Hanafi Tettet Fitrijanti