Show simple item record

dc.contributor.authorAchyani, Fatchan
dc.contributor.authorRosyadi, Imron
dc.date.accessioned2016-02-29T04:39:51Z
dc.date.available2016-02-29T04:39:51Z
dc.date.issued2015-08
dc.identifier.citationAlm, J; Togler, B (2011), “Do Ethic Matter? Tax Compliance and Morality” Journal of Business Ethics. Vol. 101, hal 635-651 Antonio, Muhammad Syafi'i. (2007). “Muhammad SAW: the Super Leader Super Manager” Jakarta: Tazkia Multimedia & ProLM Centre. Blumenthal, M; Christian; Slemrod J (2001), “Do Normative Appeals Affect Tax Compliance? Evidence from a Controlled Experiment in Minnesota” National Tax Journal. Vol. LIV, No.1 Blumenthal, M; Kalambokidis, L (2006), “The Compliance Cost of Maintaining Tax Exempt Status” National Tax Journal. Vol. LVIV, No. 2 Blumenthal, M; Erard, B; Chih-Chun Ho (2005), “Participation and Compliance With the Earned Income Tax Credit” National Tax Journal, Vol. LVIII, No. 2 Brown, RE; Mazur, MJ (2003), “IRS‟s Comprehensive Approach to Compliance Measurement” National Tax Journal. Vol. LVI, No. 3, hal. 689 Bobek, DD; Robert, RW; Sweeney JT (2007), “The Social Norms of Tax Compliance: Evidence From Australia, Singapore, and the United States” Journal of Business Ethics. Vol. 74, hal. 49-64 Chan, Chris W., Troutman, Coleen S., dan O'Bryan, David. (2000). “An Expanded Model of Taxpayer Compliance: Empirical Evidence from the United States and Hong Kong.” Journal of International Accounting, Auditing & Taxation. 9 (2): 83-103. Collins, Julie H., Milliron, Valerie C, dan Toy, Daniel R.. (1992). “Determinant of Tax Compliance: A Contingency Approach”. The Journal of the American Taxation Association. Chung, J; Trivedi, VU (2003), “The Effect of Friendly Persuasion and Gender on Tax Compliance Behavior” Journal of Business Ethics. Vol. 47, hal. 133- 145 Clark, BD. (1993), “States Get Tough On Sales Tax Compliance” Journal of Accountancy. Vol. 29. No.4, hal 175 Davies, RB (2008), “The influence of Christian Moral Ideology in the Development of Anti-Money Laundering Compliance in the West and its Impact, post 9-11, upon the South Asian Market: An independent evaluation of modern phenomenon” Journal of Money Laundering Control. Vol. 11, No. 2, hal. 179-192 Fakhruddin. (2008). “Fiqh Manajemen dan Zakat di Indonesia”. Malang: UIN Malang Press. Febriansyah MR; Budiman A dan Passandre YR (2013),”Muhammadiyah 100 tah menyinari negeri” Yoykarta, Majelis Pustakan dan Informasi Pimpinan Muhammadiyah Forest, A; Sheffrin, M (2002), “Complexity and Compliance: An Empirical Investigation” National Tax Journal. Vol. LV, No.1 Gideon, Y (1999), “Tax Compliance and Advance Tax Payment: A Prospect Theory Analysis” National Tax Journal. Vol. LII, No. 4 Gujarati, Damodar. (2003). “Basic Econometrics” New York: McGraw- Hill/Irwin. Gusfahmi. (2007). “Pajak Menurut Syariah”. Jakarta: PT RajaGrafindo Persada. Guyton, JL; Stavrianos, MP; Toder, EJ (2003), “Estimating the Compliance Cost of the U.S. Individual Income Tax” National Tax Journal. Vol. LVI, No. 3, hal. 673 Habibi, M. Luthfillah dan Agustin, Erna. (2009). Strategi Pembangunan Ekonomi Melalui Optimalisasi ZIS dalam Mengatasi Ketidakadilan Distribusi Telaah Tafsir Al-Qur'an dan Kajian Makroekonomi. Jurnal Ekonomi Islam. Jakarta: Forum Silaturahim Studi Ekonomi Islam. Hafidhuddin, Didin. (2002). “Zakat dan Perekonommian Modern”. Jakarta: Gema Insani Press. Hime, EC; Larkin, ER; Iyer G (1999), “On Compliance with Ethical Standart in Tax Return Preparation” Journal of Business Ethics. Vol. 18, No. 2, hal 229 Hansen, R (1999), “Assessing and Tax Accounting Principle in the German Civil and Commercial Code and the Impact on Tax Compliance” European Journal of Law and Economics. Vol. 7, No.1, hal. 15 Harian Umum Republika (2011), “Kemiskinan di Indonesia”. Kolom Teraju, Jakarta: Mahaka Group http://www.muhammadiyah.or.id (2012), “Struktur Organisasi Muhammadiyah” Murphy, K (2004), “The Role of Trust in Nurturing Compliance: A Study of Accused Tax Avioders” Law and Human Behavior. Vol. 28, No. 2, hal. 187 Permata AN (2012),”Pengembangan Cabang dan Ranting Muhammadiyah” Makalah disampaikan dalam Seminar dan Lokakarya Satu Abad Muhammadiyah di UAD Yogyakarta Pujiyono A (2009), “Optimalisasi ZIZ Dalam Mengentaskan Kemiskinan (Suatu Model Pemberdayaan Masyarakat Miskin Melalui Model Produktif Oleh LAZ Kota Sematang)” Journal of Islamic Business and Economics. Vol.3 No 1 Rosyadi I dan Triyono (2010), Karakteristik dan Tingkat Kepatuhan Menunaikan Zakat: Studi Pada Sivitas Akademika UMS. Penelitian Reguler UMS. Un-published Snow, A; Warren, RS (2005), “Ambiguity About Audit Probability, Tax Compliance, And Taxpayer Welfare” Economic Inquiry, Vol. 43, No. 4, hal. 865 Trivedi, Viswanath Umashanker, Shehata, Mohamed, dan Lynn, Bernadette (2003), “Impact of Personal and Situational Factors on Tax Payer Compliance: An Experimental Analysis”. Journal of Business Ethics. Vol.47, hal.175-197 Tram-Nam, B; Evans C; Walpole, M dan Ritchie, K (2000), “Tax Compliance Cost: Research Methodology and Emperical Evidence from Australia” National Tax Journal. Vol.53, No.2. hal. 229 Yogatama, AR, (2009). Variabel-Variabel yang Mempengaruhi Kepatuhan Menunaikan Zakat: Pendekatan Kontinjensi. Journal of Islamic Business and Economics. Vol.3 No 2in_ID
dc.identifier.issn2407-9189
dc.identifier.urihttp://hdl.handle.net/11617/6882
dc.description.abstractThe objective of this research is to (i) identify some variables affecting compliance muzakki to throw zakat, infaq and shadaqoh ( ZIS ) and (ii) analyze optimization ZIS in strengthening community economic marginal in the research area. The analysis in this study was conducted with a descriptive-analytic approach, that describe and define the role and involvement or strategic community organizations Muhammadiyah in managing institutions amil ZIS on the very bottom of the organizational structure. The subject of this research is the PRM, the Muhammadiyah and the general public in Sukoharjo Regency. The Data that is required to achieve the objectives of this research is the primary data and secondary data obtained with the method of observation, in-depth interviews, and a search of official documents Muhammadiyah associated with the management of the institutions of the amil ZIS. Results of the first year of research further developed to produce ZIS-based management model of development branch of Muhammadiyah. data analysis with the method of focus group discussions (FGD), critical-analytical and interactive-analytic Based on the testing of regression, found that society accepter zis ( mustahik ) have not received optimal benefit because the capital exerted by institutions of amil and zakat ( laz ) has not been able to raise revenue mustahik.While the result of the regression logistics in testing discovered that compliance or non-compliance Zakah is affected by variable commitment to the teaching of islam, orientation living infinite-dimensional akhirat, transcendental, pruden against a risk and the perception on justice zakat.in_ID
dc.language.isoidin_ID
dc.publisherLPPM Universitas Muhammadiyah Semarangin_ID
dc.subjectzakah compliancein_ID
dc.subjectZIS optimalizationin_ID
dc.subjectdevelopment modelin_ID
dc.titleDeterminasi Kepatuhan Menunaikan Zakat Maalin_ID
dc.typeArticlein_ID


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record