Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Vol 6 No 2 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah

Determinan Perilaku Orang Membayar Pajak atau dan Zakat:

Endang Kartini Panggiarti (Fakultas Ekonomi Universitas Tidar Magelang)
Nuwun Priyono (Fakultas Ekonomi Universitas Tidar Magelang)
Chaidir Iswanaji (Fakultas Ekonomi Universitas Tidar Magelang)
Siti Arifah (Fakultas Ekonomi Universitas Tidar Magelang)
Sofwan Alwi (Universitas Tidar)



Article Info

Publish Date
14 Aug 2023

Abstract

This study aims to analyze the determinants that influence individual behavior in paying taxes and or zakat, as well as examine the service quality of management institutions and the satisfaction of tax or zakat recipients. These factors are reliability, tangibles, empathy, responsiveness and adherence to stakeholder satisfaction. This research was conducted in the city and district of Magelang with a sample of 40 people. This research method uses a mix method, namely a quantitative approach (regression test), and a qualitative approach (case study). The results of the study show that only reliability has a significant positive effect on the level of satisfaction of zakat payers, while the other hypotheses have no positive and significant effect on both the satisfaction of zakat paying stakeholders and taxes. Keywords: Taxes, Zakat, Zakat Management Organizations, Amil Zakat Institutions

Copyrights © 2024






Journal Info

Abbrev

alkharaj

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

AL-KHARAJ: The Journal of Islamic Economics, Finance & Business is a scientific journal published by the Center for Research and Strategic Studies (PRKS) of the Institute of Islamic Religion (IAI) National Laa Roiba Bogor. This journal contains scientific papers from academics, researchers and ...