The development of Islamic economics and finance is not only about commercial issues but also about social finance (such as zakah, infaq and waqf). On behalf of the IIUM Institute of Islamic Banking and Finance (IIiBF), International Islamic University Malaysia, I would like to congratulate the University of Darussalam, UNIDA Gontor, for successfully organizing and hosting the 7th ASEAN International Universities Conference on Islamic and Islamic Finance (AICIF 2019). The theme of the conference “Revival of Islamic Social Finance to Enhance Economic Development Towards Global Industrial Revolution” highlights the outstanding contributions and guidance of our beloved Prophet Muhammad (pbuh) regarding his various endeavors in the field of social welfare and sustainable social development policies.
These efforts have led to the remarkable economic development of Islamic societies, which must be emulated by our leaders today in the Islamic banking and finance industry. Although there is a remarkable growth and expansion of the Islamic finance industry today, a pertinent issue to highlight is the role and contribution of Islamic finance in achieving socio-economic goals of society. It is high time that these great experiences are shared with other parts of the world with more universities joining this consortium in efforts to stay abreast of the dynamic field of Islamic banking and finance.
This event will address a theme that highlighted the revival of Islamic social finance to enhance economic development towards the global industrial revolution. Hopefully, by enhancing his knowledge of Islamic social finance, he will be able to improve analytical skills to improve the welfare of Muslims. On this occasion, the 7th AICIF highlighted the theme of Revival of Islamic Social Finance to Strengthen Economic Development in the Direction of Global Industrial Revolution.
The theme of the conference "Reviving Islamic Social Finance to Strengthen Economic Development Towards a Global Industrial Revolution" could not be more timely and auspicious. It is a privilege for Tazkia University College of Islamic Economics to co-host the 7th ASEAN Universities International Conference on Islamic Finance which was held on December 3 and 4, 2019 at the University of Darussalam Gontor. Tazkia University College of Islamic Economics is a pioneer of the development of Islamic economics and finance in Indonesia.
Tazkia University College of Islamic Economics has contributed to the development of Islamic economics and finance in Indonesia since twenty years ago. We congratulate the University of Darussalam Gontor for hosting this conference and wish a smooth conduct of this event so that the 7th AICIF theme "Revival of Islamic Social Finance to Strengthen Economic Development towards a Global Industrial Revolution" can be achieved together. Annas Syams Rizal Fahmi1 and Fikri Muhammad Arkhan2 ..40 DEFINITION OF ISLAMIC MANAGEMENT FUNDS AS INDICATOR OF THE.
Abdelrahim El-Brassi1, Syed Musa Alhabshi2, Anwar Hasan Abdullah Othman3 ..48 THE STATEMENT OF ISLAMIC FINANCE AND THE IMPACT IN THE. Azi Haslin Abdul Rahman1 and Rusni Hassan2 ..54 ACHIEVING THE MAQASID OF ISLAMIC FINANCE THROUGH SOCIAL IMPACT BONDS (SIB) AND SUSTAINABLE AND RESPONSIBLE INVESTMENT (SRI) SUKUK. Rahma Yudi Astuti ..68 BUILDING THE OPTIMAL LEVEL OF PRESSURE FOR THE RESILIENCE OF ISLAMIC BANKING IN INDONESIA.
Hendar1 ..93 ENABLING SUSTAINABILITY THROUGH SCIENCE MANAGEMENT OF ISLAMIC SOCIAL FINANCE: THE EXPERIENCE FROM UNIVERSITAS DARUSSALAM GONTOR, INDONESIA.
AN EMPIRICAL STUDY OF TAX WILLINGNESS
- Background
- Problem Formulation
- Theory of Planned Behavior
- Tax Willingness
- Tax Knowledge
- Tax Transparency
- Hypothesis Development
- The Influence of Tax Knowledge Towards Tax Willingness
- The Influence of Tax Transparency Towards Tax Willingness
- METHODOLOGY
- Population, Sample, and Sampling Technique
- Research Variable
- Operational Definition .1 Tax Willingness
- Data Collection Method
- Analysis Technique .1 Descriptive Statistic
- RESULT AND DISCUSSION 1 Respondents Overview
- CONCLUSION AND SUGGESTION 5.1 Conclusion
- Suggestion
Fiscal willingness is a taxpayer who is willing to use his assets to finance public expenditures without direct expected compensation (Hardiningsih and Yulianawati, 2011). According to Wurianta and Subardjo (2015), Pratomo (2014), Permadi et al (2013), Hardiningsih and Yulianawati (2011), tax preparedness will be influenced by knowledge of taxation and transparency of tax reporting. If the tax payer understands the tax regime, it will create tax readiness of the tax payer (Permadi, Azwir & Yuneita, 2013).
Tax willingness can be defined as the willingness of the taxpayer to pay the tax payable to the government, with the aim of helping to finance government expenditure. The taxpayer can acquire tax knowledge through formal and informal education, because tax knowledge is fundamental that taxpayers must have to create tax will. The research results of Handayani, et al (2011), Permadi, et al (2013), and Pratomo (2014), stated that the higher the knowledge and understanding of the taxpayer, the higher the tax willingness of the taxpayer.
Yogatama's (2014) research results suggested that high transparency in the use of taxes will make the community trust the government's performance in order to increase tax readiness behavior. This research is an empirical research that tries to explain the factors that affect tax readiness. Tax willingness can be interpreted as a taxpayer's willingness to pay taxes to the government, with the aim of helping finance government expenditure.
If the tax willingness is at number 5, it describes the tax willingness of the taxpayers is very high. This indicates that tax knowledge of the taxpayers has a positive influence on the tax willingness. This is because willingness to tax is not only influenced by the tax transparency used for public interest.
The results of this study are not consistent with the research conducted by Yogatama (2014) who stated that high transparency in the application of tax will lead to people's trust in the performance of the government so that it can encourage tax preparedness behavior. The transparency of tax expenditures paid by the taxpayer has no effect on tax preparedness. This is because the tax is coercive so the tax payer still has to pay the tax without the tax payer knowing about the transparency of the tax.
The future research is expected to contribute to the research object, not only in the Tax Office (KPP) Pratama Kudus in order to better describe the level of tax willingness of the individual taxpayer. The future research is expected to add the research variable which can affect tax willingness.
