INQUISITIVE : International Journal of Economic

OPTIMIZING TAXPAYER COMPLIANCE IN FREELANCE SECTOR: A STUDY OF AWARENESS, REGULATIONS UNDERSTANDING, AND SYSTEM EFFECTIVENESS

2023-12-26T14:21:21+00:00

The study focuses on the impact of taxpayer awareness, understanding of tax regulations, and the effectiveness of the tax system on the compliance of individual taxpayers engaged in freelance work. One factor that hinders and reduces the compliance of individual taxpayers who do free work to fulfil their tax obligations is the attitude of taxpayers who consider paying taxes unimportant. The research method was quantitative, where data collection uses the distribution of questionnaires to respondents. This study was conducted based on the findings of the distribution of questionnaires to 100 respondents. Descriptive statistical calculations reveal the distribution of scores and characteristics of the independent variables: taxpayer awareness, understanding of tax regulations, and effectiveness of the tax system. Through regression analysis, it was determined that all three independent variables have a significant favourable influence on taxpayer compliance. The findings indicate that informed taxpayers are more likely to comply with their tax obligations. Additionally, understanding tax regulations and perceiving the tax system as effective enhance compliance. The research further discusses the implications of these findings for tax policy and administration. It suggests that promoting awareness, knowledge, and perceived effectiveness of the tax system can enhance compliance among freelance taxpayers.

THE INFLUENCE OF ZAKAT INFAK SHADAQOH (ZIS) AND OPEN UNEMPLOYMENT TO POVERTY IN INDONESIA PERIOD 2012-2022

2023-12-26T14:21:23+00:00

Abstract: The purpose of this research is to determine the influence of ZIS to poverty, to determine the influence of ZIS to poverty, and to determine the influence of ZIS and open poverty to poverty. This research uses quantitative descriptive research methods. The sample that the researchers used used purposive sampling, namely financial reports of zakat infaq and shadakah from 34 provinces in Indonesia which are recorded in BAZNAS every year. Open unemployment and poverty data report obtained from the Central Statistics Agency. This report covers 11 years, namely from the 2012-2022 period. The data used in this research is secondary data in the form of annual reports on the distribution of zakat infaq shadaqah and annual reports on open poverty and poverty. All this data was collected through the official BAZAS website, namely www.baznas.go.id and www.bps.go.id. The analysis technique that the researchers used was multiple linear regression using SPSS version 22 with the analysis stages of the classical assumption test, statistical t test, test F statistics, Correlation Coefficient Test and Coefficient of Determination Test. The conclusion of this research is that there is a partial negative influence of ZIS to poverty, there is a partial positive influence of unemployment to poverty, and there is a simultaneous influence of zakat infaq Shadaqah (ZIS) and unemployment to poverty in Indonesia.

Keywords: zakat infaq Shadaqah (ZIS), unemployment, poverty

USING DIAMOND FRAUD ANALYSIS, DETERMINING FINANCIAL INFORMATION DISHONESTY'S IMPACTS

2023-12-26T14:21:26+00:00

The purpose of this research is to determine and analyses the impact of financial statement fraud on financial stability, board of commissioners, change of public accounting firm, and partial change of board of directors. This study's population consists of non-financial state-owned enterprises registered on the Indonesia Stock Exchange between 2016 and 2020, totaling up to 16 companies. The sample was chosen using the Purposive sampling approach, with sample collection scheduled depending on the desired sample qualification. Descriptive Analysis, Multiple Linear Analysis, and the Classical Assumption Test are the data analysis methodologies employed, with data processing carried out using the spss 25 program. Partial Results of Ineffective Monitoring proxied by the Board of Independent Commissioners, Rationalization Proxied by Change of Public Accounting Firm and Cappability Proxy by Change of Board of Directors had No Effect and were Not Significant on Financial Statement Fraud, whereas for Partial Results of Financial Stability Proxied by Achange proven to have a positive and significant effect on financial statement fraud.

THE QUALITY OF MERAUKE REGENCY GOVERNMENT FINANCIAL STATEMENT

2023-12-26T14:21:27+00:00

This study aims to determine the effect of Accounting Information System, Application of Government Accounting Standards and Internal Control System on the Quality of Merauke Regency Government's Financial Statements. This study using primary data, which was obtained using a questionnaire. The sample of this study, which was selected using convenience sampling method, is 115 employees from 839 employees in Merauke Regency’s SKPD. The data were analyzed using multiple linear regression analysis with the help from software Smart PLS 3.0. The results of this study indicate that: 1. The Accounting Information System has no effect on the Quality of Merauke Regency Government's Financial Statements, 2. The application of Government Accounting Standards has a positive effect on the Quality of Merauke Regency Government's Financial Statements, and 3. The Internal Control System has a positive effect on the Quality of Merauke Regency Government's Financial Statements.

STRATEGIC MODEL OF SOCIAL SECURITY FOR SUSTAINABLE DEVELOPMENT GOALS IN INDONESIA

2023-12-26T14:21:29+00:00

Abstract: The discourse about security and its derivatives have become the main and interesting theme of discussion in every field of knowledge including social security. It has undergone several stages of principal changes ranging from public responsibility (social security), national security to human security. This paper aims to revisit the social security concept in the world and highlights its roles with additional perspective in Islam as reliable option to achieve the Sustainable Development Goals. This study also proposes a strategic model for social security instruments (financial inclusion) and all stakeholders (participation) to enhance implementation with specific target of the SDGs in Indonesia. With the methodology of qualitative paradigm for the analysis of the available literatures, this paper finds that social security concepts in the world needs a justification slightly to attain the Sustainable Development Goals especially among the Muslim countries.

Keywords: Social Security, Islam, Sustainable Development Goals, Stakeholders.

Abstrak: Wacana mengenai keamanan dan turunannya menjadi tema utama dan menarik untuk diperbincangkan dalam setiap bidang ilmu termasuk jaminan sosial. Telah mengalami beberapa tahapan perubahan mendasar mulai dari tanggung jawab publik (jaminan sosial), keamanan nasional hingga keamanan manusia. Tulisan ini bertujuan untuk meninjau kembali konsep jaminan sosial di dunia dan menyoroti perannya dengan perspektif tambahan dalam Islam sebagai pilihan yang dapat diandalkan untuk mencapai Tujuan Pembangunan Berkelanjutan. Studi ini juga mengusulkan model strategis bagi instrumen jaminan sosial (inklusi keuangan) dan seluruh pemangku kepentingan (partisipasi) untuk meningkatkan implementasi SDGs dengan target spesifik di Indonesia. Dengan metodologi paradigma kualitatif untuk menganalisis literatur yang ada, makalah ini menemukan bahwa konsep jaminan sosial di dunia memerlukan sedikit pembenaran untuk mencapai Tujuan Pembangunan Berkelanjutan khususnya di kalangan negara-negara Muslim.

Kata Kunci: Jaminan Sosial, Islam, Tujuan Pembangunan Berkelanjutan, Pemangku Kepentingan.