Pengaruh Religiusitas, Love of Money, dan Status Sosial Ekonomi Terhadap Kecenderungan Perilaku Tax Evasion dalam Perspektif Ekonomi Islam

Tax is a mandatory expenditure imposed on taxpayers to assist the development of the country. However, taxpayers feel that taxes are a burden for them, because the distribution of development has not been maximized, causing the people to feel reluctant to pay their obligations. So in this case the taxpayer is trying to find a way to evade taxes. The purpose of this study was to determine the effect of religiosity, love of money, and socio-economic status on the tendency of tax evasion behavior in an Islamic economic perspective. This study used a literature study which refers to journals and books. The results of this study reveal that religiosity and love of money have an effect on tax evasion behavior. However, socioeconomic status has no effect on tax evasion behavior.

Determinants of Fraud Prevention With Spiritual Intelligence As Moderator

The purpose of this study is to test the relationship between competency, organizational culture, love of money, and whistleblowing against prevention fraud with spiritual intelligence as moderation. The samples in this study were the village staff of West Halmahera Regency, namely the village head, village secretary, treasurer, head of the village administration section, head of the village development and empowerment section, and the section of village head community development of 213 people. The data in this study were taken using surveys with questionnaires and conducted validity and reliability tests. Hypothesis testing in this study using simple regression analysis and hierarchy. The results showed that out of the eight hypotheses submitted, only five hypotheses were supported and the rest are not supported.

nature of money

In explaining the phenomena of life, thinkers have not clarified the relationship between money and standards and people. Man is a liberty, creative subject, truth in behavior and labor. The product of creative acts creates needs, and the product of labor fulfills human needs. Exchange between people is the exchange of behavior, labor for products as a broker. Relationships between individuals establish standards of ownership of property and people. People, property, and standards are unified, but when the state monopolizes the promulgation of laws and issues money, the state, money, and laws are unified. Laws, money and products exchanged with each other make the relationship between the state and citizens have different functions and tasks. Money is the purpose, so making money to live makes the love of money increase. People forget themselves, become hostile towards each other in the vicious circle of money. When USD became a popular spiritual demand, countries with USD need were in the whirlpool of the money game set by the American regime. Economic growth, war of aggression, defense of the homeland are common spiritual needs. Commodities, modern weapons, arms race, globalization make the USD stronger.

For Love of Money: Rewards of Care for India’s Women Community Health Workers

What are the rewards of paid care work for frontline health workers? I focus on India’s women community health volunteers, the largest such workforce in the world. Appointed since 2007 and numbering one million, these women are paid per-case incentives to connect the poor and marginalized to government-run health services. Using 14 months of ethnographic fieldwork in Delhi and Punjab, including 80 interviews, I find that women community health volunteers (called Accredited Social Health Activists or ASHAs) experience extrinsic rewards in paid care work. ASHAs earn not only from their official wages, but also from two unofficial streams: a) a boost of income from non-ASHA work and b) commissions from private hospitals. I also find that the intrinsic rewards ASHAs report—emotional gratification, relative autonomy, and skill-building—are co-constituted with extrinsic rewards; that is, they are tied to their earnings. This calls into question the “Love versus Money” binary, used to frame much of the discussion on care work. I argue instead for a “Love of Money” framing—that is, money as a reward and money as begetting other rewards. My findings highlight the significance of globalizing the empirical research on paid care work.

Fight Against Corruption: A Christian Medieval Historical Period Approach

Purpose: This paper aims at identifying how the Medieval Christian history provides insights, and suggests solutions in regard to present corruption-related social problems in in the modern world. The study is expected to show that the Church is a human organization that is dynamic rather than static, a community that does not have immunity over other forces operating on earth such as corruption. Methodology: Key data was acquired from literature materials dealing with the history of Christianity during the Middle Ages or medieval period. The second group of literature materials provided information that has to do with the current social moral issues, with special focus on corruption. The study applies narrative method of literature review to fill the gaps on what corruption entails. Both qualitative and quantitative study designs were engaged. Findings: The desire for power and prestige, simony and investiture, feudalism, sale of indulgences, and nepotism are all identified with the medieval period church history. The Church must be given credit for the effort it put in eradicating those evils, and the modern Church’s challenge is to continue fighting for the same. The modern Church has been challenged to learn from the mistakes of the medieval Church and make sure that they are not repeated. Moral depravity, lack of proper education, poverty, land issues, and love of money have been highlighted as the key factors that contribute to the increase of corruption in Kenya and many other countries in Africa. Change of values, instilling of accountability systems, playing a mediating role, and establishing anti-corruption education are stated as the key methods that Christians should incorporate in their fight against corruption. Unique Contribution to theory, practice and policy: The Church of the medieval period portrayed a clear picture that the whole human society was subject to the will of God. In spite of the many pitfalls that accompanied Christianity, there still remained many faithful people who were true ambassadors of Christ. It must also be known that Christianity deserves unreserved credit for her forefront participation in the development of the modern societies. The church is recommended to take a forefront position in the fight against corruption.

Ex Ante Ethical Perceptions Of Individual Taxpayers Regarding Tax Evasion

In the theory of planned behavior, a person's perception will determine his attitude. Likewise, one's perception of tax evasion will affect one's compliance in taxation. This study aims to examine the effect of tax fairness, tax culture, love of money and gender on the perception of individual taxpayers on the ethics of tax evasion. This study uses individual taxpayer respondents from KP2KP Sragen, amounting to 80 people. The data analysis technique used is multiple regression analysis. The results show that if tax fairness and tax culture increase, the perception of taxpayers regarding the ethics of tax evasion will decrease. which then encourages individual taxpayers to not comply in carrying out their tax obligations.

Determinan Fraud Dana Desa: Pengujian Elemen Fraud Hexagon, Machiavellian, dan Love of Money

Latar Belakang: Maraknya kasus Fraud di Indonesia dari tahun ke tahun yang merambah hingga ke Desa.Tujuan: Untuk menganalisis pengaruh Tekanan, Kesempatan, Rasionalisasi, Kompetensi, Arogansi, Kolusi, Sifat Machiavellian, dan Sifat Love of Money terhadap Fraud Pengelolaan Dana Desa serta Religiusitas sebagai pemoderasi variabel Rasionalisasi, Sifat Machiavellian, dan Sifat Love of Money terhadap Fraud Pengelolaan Dana Desa.Metode Penelitian: Sampel penelitian ini adalah aparatur pemerintah desa dalam lingkup pemerintahan desa di Daerah Istimewa Yogyakarta yang berjumlah 203 orang. Jenis data yang digunakan adalah data primer. Penelitian ini menghasilkan sebelas hipotesis yang diukur dengan alat analisis SEM-PLS menggunakan aplikasi SmartPLS v3.3.2.Hasil Penelitian: Menunjukkan bahwa Tekanan, Rasionalisasi, Kompetensi, Arogansi, dan Sifat Machiavellian berpengaruh positif terhadap Fraud Pengelolaan Dana Desa. Sedangkan Kesempatan dan Sifat Love of Money tidak berpengaruh terhadap Fraud Pengelolaan Dana Desa. Sedangkan Religiusitas terbukti memperlemah pengaruh positif sifat Machiavellian terhadap Fraud Pengelolaan Dana Desa, namun tidak mampu memperlemah pengaruh positif Rasionalisasi dan Sifat Love of Money terhadap Fraud Pengelolaan Dana Desa.Keterbatasan Penelitian: (1)Terdapat beberapa item pernyataan kuesioner yang terkadang dapat menyebabkan bias; (2)Menggunakan model teori Fraud Hexagon yang masih tergolong baru, sehingga referensi pembanding masih sangat minim; (3) Terdapat beberapa akses jalan saat pendistribusian kuesioner yang tergolong sedikit berisiko; dan (4) Terdapat pandemik Covid-19 yang menghambat pendistribusian kuesioner.Keaslian/Novetly Penelitian: Penelitian ini menggunakan pendekatan teori Fraud Hexagon yang masih jarang digunakan. Kemudian untuk penambahan variabel Sifat Machiavellian, dan Sifat Love of Money belum pernah digunakan untuk meneliti faktor-faktor yang mempengaruhi Fraud Pengelolaan Dana Desa.

Tax Evasion: System Justice, Distrust To Fiscus, And Love Of Money

The research aims to determine system justice, distrust to fiscus and love of money towards tax evasion. The sample in the study are individual taxpayers in the area of the Ciawi Pratama Tax Office who are conducting taxation activities. The type of data is quantitative data. The data collection method used is the questionnaire method. The sampling technique of 100 individual taxpayers use purposive sampling. For Data processing usage is Statistical Package for Social Science. The results of the study indicate that system justice has a negative effect on tax evasion, distrust to fiscus influences on tax evasion, while the love of money infuences tax evasion. Keywords: System Justice, Distrust to Fiscus, Love of Money, Tax Evasion.

The Down Payment of Righteousness

This chapter studies a letter or set of letters written some fifty to seventy-five years after Paul, partially preserved in Greek, Latin, and Syriac: Polycarp's Letter to the Philippians (Pol. Phil.). The letter's seemingly disjointed themes — from its emphasis on the Philippian community as recipients of Pauline correspondence to its focus on quoting the Pastoral Epistles in condemning philarguria (love of money) to its intense interest in right belief and practice to its stark imagery of divine judgment — make sense when taken in a broader theo-economic context. The chapter focuses especially on Pol. Phil. 8.1–2, in which Polycarp introduces the idea that Christ is the “down payment for our righteousness.” Polycarp understands both the use of money and following proper teaching within a juridical theo-economic context in which Christ has spent blood in suffering as a down payment for humanity's future judgment and that both right belief and right action are required in order to avoid being held liable for that down payment. This text expands the economy of suffering that one finds in Paul's letter, where Christ and suffering are commodified.