Awareness of the taxpayer which is inversely proportional to the level of welfare of the population in 2010 through ABSTRAKKesadaran wajib pajak yang berbanding terbalik dengan tingkat kesejahteraan penduduk pada 2010 sampai dengan 2014 menunjukkan kurangnya kepatuhan pajak di Indonesia. Penelitian ini bertujuan untuk menguji pengaruh niat untuk patuh terhadap kepatuhan pajak, beserta sikap atas kepatuhan pajak serta persepsi pada keadilan sistem perpajakan sebagai penentu niat WPOP untuk patuh. Survei dilakukan terhadap WPOP yang terdaftar di KPP Batu dan Kepanjen, Jawa Timur. Sampel sebanyak 111 WPOP dipilih secara tidak acak dengan menggunakan convenience sampling. Hasil penelitian menunjukkan bahwa kepatuhan pajak dipengaruhi oleh niat untuk patuh, sedangkan niat untuk patuh dipengaruhi secara positif oleh kebijakan pemerintah atas dana pajak dan tidak dipengaruhi oleh sikap atas kepatuhan pajak. Hal ini menunjukkan Direktorat Jenderl Pajak dapat meningkatkan rasa percaya WP dengan menambah sarana edukasi dan kampanye perpajakan untuk menunjukkan citra positif pemerintah dalam mengelola dana pajak. Integrasi data tentang usaha WP terhadap pajak penting untuk memunculkan sikap positif WP terhadap niat untuk patuh.Kata-kata kunci: kepatuhan pajak, niat untuk patuh, sikap wajib pajak, kebijakan pemerintah atas dana pajak PENDAHULUAN Pertumbuhan penerimaan pajak pada suatu negara dapat dilihat melalui rasio pajak (Cahyonowati, 2011). Rasio pajak rendah dapat diartikan sebagai tingkat kepatuhan Wajib Pajak (WP) yang rendah pula (Harinurdin, 2009). Menurut data Kementerian Keuangan pada Laporan Keuangan Pemerintah Pusat, rasio pajak Indonesia pada tahun 2012 sempat mencapai 12,50% sebelum menurun dari tahun ke tahun, hingga akhirnya mencapai 11% pada 2015. Besaran rasio pajak pada 2015 tersebut lebih rendah daripada standar ASEAN dan

There are various evidences show that business that complied with Islamic laws, i.e. Islamic business has succeeded. Islamic bank is the most prominent model of Islamic business that is acknowledged widely which could be proven by its existence in many countries, whether in Muslim majority countries or non-Muslim majority countries. As Islamic banks grow rapidly, an issue that needs to be addressed is regarding performance measurement in Islamic bank. However, even though there are many studies on Islamic banking, issues of performance measurement in Islamic bank receive very little attention among researchers. In fact, research on performance measurement in service sector is very rare compared to the manufacturing sector. The purpose of this article is to discuss issues on performance measurement in Islamic bank. As a banking system that based on Islamic tenets, Islamic bank is supposed to have certain unique criteria of performance. Some models of performance measurement commonly used in conventional banks will be analyzed to determine whether they are applicable in Islamic banks. Some issues will be discussed as well regarding the establishment of Islamic performance measurement model that can reflect comprehensive effectiveness that meets Islamic requirement of performance.

The purpose of this research is to have a deeper look at the practice of public appraisers at the Public Appraisal Services Office (KJPP) X, in carrying out the revaluation of fixed assets, mainly related to Islamic values by using Shari’ah Enterprise Theory. The research method used a qualitative approach with case study analysis techniques. The results of this study indicate that the scope of the KJPP assignment is still not in accordance with the Shari'ah Enterprise Theory

Purpose The purpose of this paper is to explore the purposeful actions of key actors who corroborated the emergence and institutionalisation of Islamic banking practices in Indonesia. Design/methodology/approach A documentary analysis approach is used in the paper, with the analysis being guided by insights from institutional work perspectives. Findings The emergence and institutionalisation of Islamic banking practices were influenced significantly by the changing dynamics of the institutional field and the social and political context in Indonesia, especially the Islamic revival in the 1980s and later on the political accommodation of Islam. These were then leveraged by various key actors through their institutional works. These actors, with their own specific roles, worked independently and later on together to establish Islamic banking practices in Indonesia. The findings also show the shifting priorities of the actors from compliance with religious edicts to promoting avenues for Muslim participation in economic activities. Research limitations/implications This paper is mainly based on documentary data; hence, the findings would be richer with primary data. Originality/value This research provides further understanding of how the Islamic banking idea can be pursued through the specific work of certain actors.

This study aims to examine the effect of professionalism, accountability, transparency, excellent service, participation, and rule of law on the regional financial performance of East Tanjung Jabung regency moderated by human resource knowledge. This research was conducted on 89 respondents in 28 OPDs of the Government of East Tanjung Jabung Regency. The data analysis method used SEM-PLS with the WarpPLS 7.0 application. The results of this study indicated that the principles of good governance which referred to Government Regulation Number 101 of 2000 concerning Education and Training for Civil Servant Positions that can positively affect the regional financial performance of East Tanjung Jabung Regency include professionalism, accountability, and participation. Meanwhile, the principles of transparency, excellent service, and rule of law have not been able to maximally affect the regional financial performance of East Tanjung Jabung Regency. Human resource knowledge as a moderating variable was able to strengthen several variables from the principles of good governance, namely human resource knowledge was able to strengthen the effect of professionalism, accountability, transparency, and excellent service. However, the result of research on human resource knowledge was also unable to moderate the effect of participation and rule of law on regional financial performance.