scholarly journals Zakat as a Tax Credit for Raising Indonesian Tax Revenue

2019 ◽  
Vol 4 (1) ◽  
pp. 77-87
Author(s):  
Any Setianingrum ◽  
Aam Slamet Rusydiana ◽  
Penny Rahmah Fadhilah
Keyword(s):  
Direct Relationship ◽  
Analytic Network Process ◽  
Analytical Tool ◽  
Tax Revenue ◽  
Tax Credit ◽  
Taxable Income ◽  
The Third ◽  
Appropriate Treatment ◽  
Network Process ◽  
The Given

This study aims to select the most appropriate treatment of zakat and tax to maximize Indonesia taxation of the given three alternatives. The first alternative is zakat and taxes are not correlated. Second, zakat is used as deductions of taxable income. Third, zakat is used as a tax credit. The basic considerations for determining the rank of these three models are from the aspects of benefits, the costs, and the risks. The analytical tool used is ANP (Analytic Network Process). The research respondents are some experts and stakeholder of zakat and tax in Indonesia. Based on the result of this research, the first rank is zakat as a tax credit with a weight of 0,469. The second alternative is zakat as the deduction of Taxable Income with a weight of 0,385. The third or last alternative is zakat and tax has no direct relationship with the weight of 0,146. Based on this research, to increase tax revenue in Indonesia, zakat as a tax credit is advisable. Keywords: Zakat, tax, credit, ANP, Indonesia

scholarly journals Supporting a Decision for Informal Settlements Development using the Analytical Network Process

2019 ◽  
pp. 140-153
Author(s):  
Ayman M. Zakaria Eraqi ◽  
Usama Hamed Issa ◽  
Mary A. A. Elminiawy
Keyword(s):  
Informal Settlements ◽  
Analytic Network Process ◽  
Optimal Decision ◽  
Urban Structure ◽  
Development Fund ◽  
Urban Structures ◽  
The Third ◽  
Complex Problems ◽  
Network Process ◽  
Development Plans

Developing informal settlements has become an important issue for improving urban structures in developing countries. An Informal Settlements Development Fund (ISDF) was presented to Egypt for supporting urban, economic, social and environmental plans. Development plans do not clearly take into account population priorities or satisfaction criteria. Furthermore, evaluating several alternatives was based on usual statistical methods that cannot deal with multiple criteria or complex problems, leading to imprecise results. Nowadays, adding value to the developed area, restoring cost, and studying social and economic plan impacts on the population, represent high priorities. In this study, a model concerns the optimal decision evaluation for multi-criteria in informal settlements development was proposed. Five clusters (criteria) were identified and included the efficiencies of urban structure, economic, social, and environmental, in addition to population satisfaction. Twenty one internal factors represented in nods were categorized under the five clusters and affecting proposed four alternatives. The model depended on the Analytic Network Process (ANP) technique which is used to support multi-criteria decision making. ANP was selected for its capability to deal with complex problems, create dependencies and feedbacks as well as use the relative weights of all interactions. This technique confirms a logical decision and accurate prediction amongst numerous alternatives. The model was validated and applied to an informal settlements area as a case study in Egypt. The results supported to use first alternative by 38.20%, while the ISDF results selected the third alternative. Moreover, the detailed analysis emphasized that the first alternative was more balanced between the social elements and the direct economic requirements of the population, while the third alternative tended to achieve restoring cost despite its negative social effects. Lastly, the proposed model can be used appropriately in similar cases to improve informal settlements.

scholarly journals Prospects of Zakat as Tax Credit in a New Normal COVID-19 Period

2021 ◽  
Vol 6 (1) ◽  
pp. 25-38
Author(s):  
Any Setianingrum ◽  
Nurul Huda ◽  
Perdana Wahyu Santosa
Keyword(s):  
Low Income ◽  
Structural Equation ◽  
Aggregate Demand ◽  
Analytic Network Process ◽  
Equation Model ◽  
Tax Credits ◽  
Tax Credit ◽  
Network Process ◽  
Technology Services ◽  
The Government

Previous research, regarding the prospect of zakat policy as a tax credit, was conducted using the Analytic Network Process (ANP) method, using expert respondents. To obtain findings from respondents with different backgrounds, to make it more comprehensive, this research was continued by using the SEM (Structural Equation Model) method, by filling in a questionnaire, as many as 235 respondents from all over Indonesia were random. The research objective is to determine the variables that affect the preferences and participation of muzaki and taxpayers, willing to pay taxes and zakat, increase public finances, which can be used as a solution to the sharp decline in aggregate economic supply and expenditure in Indonesia, due to the COVID-19 pandemic. The results showed that the regulatory variables, zakat incentives as tax credits, technology-based services, socialization and promotion have a significant effect on the preferences of muzaki and taxpayers. Meanwhile, regulatory variables, zakat incentives as tax credits, socialization and promotion have a significant effect on muzaki and taxpayer participation. Meanwhile, technology services and preferences in this study do not have a significant effect on the participation of muzaki and taxpayers. When all sectors of the commercial economy experience a decline or stagnate, the government must be able to move the philanthropic sector, so that the economy continues to run, aggregate demand and supply continues to run, and people's purchasing power is maintained, especially for low-income people.

scholarly journals PEMILIHAN AKTIVITAS FUNDRAISING ZAKAT ORGANISASI PENGELOLA ZAKAT DI JAWA TIMUR MENGGUNAKAN ANALYTIC NETWORK PROCESS

2020 ◽  
Vol 7 (3) ◽  
pp. 460
Author(s):  
Noven Lukito Hadi Saputro ◽  
Raditya Sukmana
Keyword(s):  
Opportunity Cost ◽  
Analytic Network Process ◽  
Qualitative Approach ◽  
The Third ◽  
Network Process ◽  
A Priority ◽  
Process Method ◽  
Cost Risk

There are various methods in which zakat management organizations carry out fundraising activities. The most common methods are direct and indirect fundraising. This study aims to select the most dominant fundraising activities for zakat management organizations in East Java. This study uses a qualitative approach with the Analytic Network Process method. This study uses the BOCR model (Benefit, Opportunity, Cost, Risk). The results of this study found that the most dominant alternative in East Java is Direct Fundraising, with a priority value of 37.90% (W = significant). Then, the second alternative is digital fundraising (25.11%, W = significant) and the third alternative is indirect fundraising (17.12%, W = significant).Keywords: Fundraising Activities, Zakat Management Organizations, Analytic Network Process

scholarly journals SELECTION OF KOARMADA III PATROLING SHIP IN NORTH MALUKU SEA USING ANALYTIC NETWORK PROCESS METHOD

JOURNAL ASRO ◽  
2020 ◽  
Vol 11 (1) ◽  
pp. 151
Author(s):  
Supartono Supartono ◽  
Joko Purnomo ◽  
Bambang Ispri Bandono ◽  
Habiby Achmad
Keyword(s):  
Geographical Location ◽  
Analytic Network Process ◽  
Traffic Situation ◽  
The Third ◽  
Illegal Fishing ◽  
The North ◽  
Network Process ◽  
Security Operations ◽  
Selection Of ◽  
Process Method

The geographical location of the North Maluku region and the extent of the sea that is difficult to reach by thesecurity forces to cause this area prone to illegal fishing, illegal loging, illegal entry, smuggling guns and liquor.The water traffic situation in this region is also very dense, almost every time we can see the ship that passesthrough this line especially in ALKI III, both merchant ships, passenger vessels, and vessels Fishermen can alsobe encountered there. This is what led to the province of North Maluku to be very vulnerable and provideopportunities to be utilized by people and other criminal acts to commit abuses in the North Maluku waters. Tomaximize marine security operations in North Maluku, the TNI AL at the Koarmada operations staff need tothink about and perform a mature calculation in the selection of patrol boats. This research uses the method ofAnalytic Network Process (ANP) because ANP is one method that can represent the level of interests of variousparties by considering the interconnectedness between criteria and sub-criteria that exist. The assignment ofpatrol vessels has three criteria, namely tactical, technical and economic. Processing of this selection data usingSuper decision software for ANP calculation. The results showed that the highest priority was KRI Tatihu-853 of0.851923, then the second priority for KRI Albakora-857 of 0.089943, then the third priority for KRI Madidihang-855 of 0.020778, then the fourth priority for KRI Layaran-854 by 0.016319, then fifth priority for KRI Sura-802 of0.010707, and the last sixth priority is KRI Kerapu-812 for 0.010329.Keywords: Maluku Utara, Ship Selection, ANP.

Sistem Pendukung Keputusan Menggunakan Metode ANP Untuk Pemilihan Toko Daring Terbaik di Politeknik Ganesha

2019 ◽  
Vol 4 (1) ◽  
pp. 83
Author(s):  
Romindo Romindo ◽  
Jamaludin Jamaludin
Keyword(s):  
Analytic Network Process ◽  
Network Process

Kegiatan bisnis pada toko daring semakin berkembang dengan seiring berkembangnya teknologi, proses jual dan beli dengan media internet pun semakin marak dilakukan oleh Masyarakat. Masyarakat tidak perlu lagi keluar rumah dan menghadapi macetnya jalan jika ingin membeli suatu barang. Perkembangan inipun dirasakan oleh masyarakat khususnya mahasiswa Politeknik Ganesha. Mahasiswa Politeknik Ganesha sering melakukan kegiatan berbelanja di toko daring atau biasa dikenal dengan online shop. Kegiatan yang dilakukan oleh mahasiswa Politeknik Ganesha ini seringkali menimbulkan perbincangan tentang toko daring. Perbincangan seputar toko daring untuk memenuhi kebutuhan mahasiswa dalam berbelanja online, serta perbincangan dalam perbandingan memilih toko daring mana yang terbaik dalam berlanja online. Dengan permasalahan yang terjadi dikalangan mahasiswa Politeknik Ganesha, maka penting diketahui dalam menentukan keputusan pemilihan toko daring mana yang terbaik dilingkungan Politeknik Ganesha. Proses pemilihan tersebut menggunakan metode Analytic Network Process (ANP) sebagai salah satu metode pada Sistem Pendukung Keputusan. 10 kriteria yang sudah ditentukan oleh mahasiswa Politeknik Ganesha, yaitu: Nomor Telepon/Chatting Online, Produk Popular, Gratis Ongkos Kirim, Sistem Pemabayaran, Logo, Sosial Media Link, Toko Finder, Merk Produk, Berita Terbaru, dan Trusmark. Dan 3 alternatif jenis Toko Daring yaitu: Bukalapak, Shopee dan Lazada. Hasil penelitian pada pengolahan data menggunakan metode ANP menunjukkan bahwa jenis toko daring yang bisa direkomendasikan dikalangan mahasiswa Politeknik Ganesha adalah yang peratama sebagai prioritas tertinggi Shopee = 3.80, kemudian yang kedua adalah Bukalapak = 3.73, dan yang terakhir adalah Lazada = 2.47.

Prioritizing Strategic Factors of Creative Tourism Industry in Iran by Analytic Network Process (ANP)

2020 ◽  
Vol 24 (5) ◽  
pp. 553-565
Author(s):  
Reza Kiani Mavi ◽  
Hamed Gheibdoust ◽  
Ahmad A. Khanfar
Keyword(s):  
Policy Making ◽  
Analytic Network Process ◽  
Influential Factors ◽  
Tourism Industry ◽  
Policy Makers ◽  
Business Support ◽  
Network Process ◽  
Strategic Factors ◽  
Strategic Policy ◽  
Strategic Policies

Nowadays, it is obvious that creative tourism industry has become very essential for countries and societies; therefore, governments work on constituting policies in order to develop this industry. To be successful in improving creative tourism industry, governments should identify the influential factors and focus on ones that are more important rather than investing a bit on many different factors. Because of the interrelations among factors, this research is aiming to prioritize factors that influence strategic policies of creative tourism industry in Iran using analytic network process (ANP). Data were collected during the period of May 2017 to February 2018. Participants in this research are 13 tourism experts with more than 10 years' experience in the field. Results show that the most influential criterion is "business support" and the most influential subcriterion is "supporting midsize businesses." This study helps policy makers to improve creative tourism by emphasizing on those factors that have high priority from the viewpoint of strategic policy-making.

Ứng dụng Fuzzy Analytic Network Process và Goal Programming trong lựa chọn nhà cung ứng xanh

2017 ◽  
Vol 50 ◽  
pp. 50
Author(s):  
Trần Thị Nhật Hồng ◽  
Trần Thị Mỹ Dung ◽  
Huỳnh Tấn Phong ◽  
Lê Thị Diễm Phương ◽  
Trương Hoàng Thơ
Keyword(s):  
Goal Programming ◽  
Analytic Network Process ◽  
Network Process ◽  
Fuzzy Analytic Network Process

scholarly journals Measuring the Environmental Maturity of the Supply Chain Finance: A Big Data-Based Multi-Criteria Perspective

Logistics ◽  
2021 ◽  
Vol 5 (2) ◽  
pp. 22
Author(s):  
Hisham Alidrisi
Keyword(s):  
Big Data ◽  
Supply Chain ◽  
Multicriteria Decision Making ◽  
Analytic Network Process ◽  
Assessment Model ◽  
Self Assessment ◽  
Interpretive Structural Modeling ◽  
Supply Chain Finance ◽  
Network Process ◽  
Order Preference

This paper presents a strategic roadmap to handle the issue of resource allocation among the green supply chain management (GSCM) practices. This complex issue for supply chain stakeholders highlights the need for the application of supply chain finance (SCF). This paper proposes the five Vs of big data (value, volume, velocity, variety, and veracity) as a platform for determining the role of GSCM practices in improving SCF implementation. The fuzzy analytic network process (ANP) was employed to prioritize the five Vs by their roles in SCF. The fuzzy technique for order preference by similarity to ideal solution (TOPSIS) was then applied to evaluate GSCM practices on the basis of the five Vs. In addition, interpretive structural modeling (ISM) was used to visualize the optimum implementation of the GSCM practices. The outcome is a hybrid self-assessment model that measures the environmental maturity of SCF by the coherent application of three multicriteria decision-making techniques. The development of the Basic Readiness Index (BRI), Relative Readiness Index (RRI), and Strategic Matrix Tool (SMT) creates the potential for further improvements through the integration of the RRI scores and ISM results. This hybrid model presents a practical tool for decision-makers.

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