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All Journal Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Al-Mulk: Jurnal Pengabdian Masyarakat
Basri, Anjani
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Humanities Economics, Econometrics & Finance Other

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EDUKASI KEPATUHAN PAJAK: MEMBANGUN KESADARAN PAJAK PADA GENERASI Z DAN PRAKTIK PENGISIAN SPT DENGAN APLIKASI E-FILING Hajar, Hasbullah; Lobi, Abdul Rais; Basri, Anjani; Ulidam, Noho
Al-Mulk: Jurnal Pengabdian Masyarakat Vol 2, No 1 (2024)
Publisher : Institut Agama Islam Negeri Ternate

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46339/al-mulk.v2i1.1311

Abstract

The purpose of community service (PMM) is to provide tax education to the Z generation in Ternate City about the importance of taxes for the nation and state. This PKM also provides training about how to fill out and report SPT via the e-filing application. This PKM is provided by a collaborative PKM team consisting of lecturers and students from the sharia accounting study program. The PKM method is Participatory Action Research (PAR). Based on the pre-test carried out, it was discovered that from 42 participants, only 40% of them had a good basic understanding of the importance of taxes and none of the participants knew how to use the e-filing application. And after PKM  inished, total number of participants who understood the total  importance of taxes and how to use the e-filing application increased to 96%.Keywords: Education; Tax; E-filing;  Z Generation.
FINANCIAL PSYCHOLOGY, FINANCIAL LITERACY, AND FINANCIAL BEHAVIOR: THE MODERATING ROLE OF MAQASHID SHARIAH AMONG CIVIL SERVANTS IN TERNATE CITY Ridwan, Muhammad; Basri, Anjani
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 21 No. 1 (2026): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v21i1.24886

Abstract

This study examines how financial psychology and financial literacy influence consumptive and investment behavior among civil servants, with Maqashid Shariah serving as a moderating variable. Despite extensive research on financial behavior, limited empirical evidence explains how shariah-based ethical values condition the effects of psychological and rational financial factors, particularly in the public sector. Using a quantitative approach, data were collected through Likert-scale questionnaires from 196 civil servants in Ternate City and analyzed using regression and moderation analysis. The findings indicate that financial psychology positively affects consumptive behavior, while financial literacy has a negative effect. Maqashid Shariah negatively moderates the relationship between financial psychology and consumptive behavior and positively moderates the relationship between financial literacy and consumptive behavior. Regarding investment behavior, financial psychology shows no significant effect, whereas financial literacy exerts a positive influence. Furthermore, Maqashid Shariah positively moderates the relationship between financial literacy and investment behavior. Theoretically, these findings extend Islamic behavioral finance by integrating ethical moderation into conventional financial behavior models. Practically, the results suggest that value-based financial education for civil servants can reduce excessive consumption and promote ethical investment decisions.
Co-Authors Hasbullah Hajar Lobi, Abdul Rais Muhammad Ridwan Ulidam, Noho