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Kamila Windyani Putri
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Decision Sciences, Operations Research & Management Environmental Science Social Sciences

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Pengaruh Citra Lembaga dan Kepercayaan Donatur terhadap Keputusan Berdonasi pada Badan Amil Zakat Nasional Provinsi Kalimantan Selatan dengan Religiusitas sebagai Variabel Moderasi Marhusin; Nur Hajijah; Kamila Windyani Putri
JURNAL BISNIS DAN PEMBANGUNAN Vol. 13 No. 3 (2024): Jurnal Bisnis dan Pembangunan
Publisher : Program Magister Ilmu Administrasi Bisnis FISIP Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jbp.1313i3.56

Abstract

Abstract: The aim of this study is to examine and analyze the impact of Institutional Image and Donor Trust on Donation Decisions at the National Amil Zakat Agency of South Kalimantan Province, with Religiosity as a Moderating Variable. The research is conducted at the National Amil Zakat Agency of South Kalimantan Province (Baznas Kal-Sel).The sample consists of 100 respondents, selected through random sampling, characterized as active Muzakki of Baznas Kal-Sel in 2024 who reside in South Kalimantan. Data collection was performed using questionnaires, and hypothesis testing was carried out using Smart-PLS analysis. The findings indicate that Institutional Image has a positive and significant effect on Donation Decisions, Donor Trust does not have a positive and significant effect on Donation Decisions, Religiosity has a positive and significant effect on Donation Decisions, Religiosity does not moderate the effect of Institutional Image on Donation Decisions, and Religiosity does not moderate the effect of Donor Trust on Donation Decisions at the National Amil Zakat Agency of South Kalimantan Province
Pengaruh Penurunan Tarif Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Dengan Sosialisasi Perpajakan Sebagai Variabel Moderasi Kamila Windyani Putri; Marhusin; Hajijah, Nur
JURNAL BISNIS DAN PEMBANGUNAN Vol. 14 No. 3 (2025): Jurnal Bisnis dan Pembangunan
Publisher : Program Magister Ilmu Administrasi Bisnis FISIP Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jbp.1414i3.95

Abstract

This study aims to analyze the effect of tax rate reduction and tax sanctions on the compliance of individual taxpayers engaged in Micro, Small, and Medium Enterprises (MSMEs), with tax socialization as a moderating variable. The Theory of Planned Behavior (TPB) is used as the theoretical framework to explain taxpayer behavior based on attitudes, subjective norms, and perceived behavioral control. The research applies a quantitative approach with data collected from individual MSME taxpayers registered at KPP Pratama Banjarmasin. Sampling was determined using the Slovin formula, and data were analyzed through regression testing and Moderated Regression Analysis (MRA). The results indicate that both tax rate reduction and tax sanctions have a significant influence, which is further moderated by tax socialization in improving taxpayer compliance. Effective tax socialization strengthens the relationship between the independent variables and taxpayer compliance by increasing understanding, awareness, and perception of fairness. These findings provide practical implications for the Directorate General of Taxes (DGT) in developing fair and sustainable tax policies that encourage voluntary compliance through continuous education and outreach.
Co-Authors Hajijah, Nur Marhusin Nur Hajijah