Taxpayer compliance is still an interesting topic to study since the government has launched tax amnesty program. This study aims at examining the influence of tax understanding, tax awareness and tax amnesty perceptions toward taxpayers' compliance in East Semarang Pratama Tax Office, Semarang City, and Central Java. The research population is taxpayers that are registered in East Semarang Pratama Tax Office. This study used convenience sampling as a sampling technique. This study used 200 (samples) units. Data collection technique used in this research is questionnaire which is developed from some previous studies. The writer then used descriptive statistical analysis and multiple linear regression analysis as the analysis method. The results of this study showed that the understanding of tax, taxpayer awareness and the perception of tax amnesty proved to have a positive and significant effect on taxpayer compliance. The taxpayer understanding and awareness become variables that have a stronger influence than a variable of tax amnesty perception. The other results indicate that gender can influence taxpayer compliance as well. Female taxpayers are more compliant than male taxpayers. It is then suggested that the tax office always enforce tax education programs to taxpayers regularly and continuously to increase the taxpayers' understanding and awareness.

The objective of this study is to empirically explore the effect of reputation, transparency, accountability of LAZ (Lembaga Amil Zakat or institutions that collect zakat which is a kind of Islamic tithe or alms), the religiosity of muzakki (communities who are obliged to pay zakat), and the trust of muzakki in LAZ on the strength of the intention of muzakki to pay professional zakat through amil (collectors). In addition, this study also attempts to empirically investigate the factors influencing the reputation of LAZ and the trust of muzakki in LAZ. The population of this study is civil servants in Pati District, Central Java, who already have an obligation to pay zakat. The sample of this study is determined by the incidental method and has produced 73 respondents. Data analysis uses the Structural Equation Model with the WarpPLS tool. Research showed empirically that the reputation of LAZ is positively influenced by the transparency and accountability of LAZ. The trust of muzakki in LAZ is influenced by the reputation of LAZ and the religiosity of muzakki. Furthermore, the strength of the intention of muzakki to pay zakat is influenced by the reputation of LAZ, the transparency of LAZ, the religiosity of muzakki, and the trust of muzakki in LAZ. The potential of zakat can be increased by improving LAZ performance (reputation, transparency) and the religiosity of muzakki.==============================================================================================Determinan Intensi Muzakki dalam Membayar Zakat Penghasilan. Penelitian ini secara empiris bertujuan untuk mengeksplorasi pengaruh reputasi, transparansi, akuntabilitas Lembaga Amil Zakat (LAZ), religiusitas muzakki, dan kepercayaan muzakki pada LAZ terhadap besaran keinginan muzakki untuk membayar zakat penghasilan melalui LAZ. Selain itu, penelitian ini juga bermaksud untuk secara empiris melakukan investigasi terhadap faktor-faktor yang mempengaruhi reputasi LAZ dan kepercayaan muzakki terhadap LAZ. Yang menjadi populasi dalam penelitian ini adalah para pegawai negeri sipil di Kabupaten Pati, Jawa Tengah, yang sudah sampai nishab zakat. Sampel untuk penelitian berjumlah 73 orang yang ditentukan dengan metode insidental sampling. Data lapangan kemudian dianalisis dengan Structural Equation Model dengan WarpPLS tool. Hasil kajian menunjukkan bahwa secara empiris reputasi LAZ secara positif dipengaruhi oleh transparansi dan akuntabilitas LAZ itu sendiri. Sedangkan kepercayaan muzakki terhadap LAZ dipengaruhi oleh reputasi LAZ dan religiusitas muzakki. Selanjutnya, besaran keinginan muzakki untuk membayar zakat dipengaruhi oleh reputasi, transparansi LAZ, religiusitas muzakki, dan kepercayaan muzakki terhadap LAZ. Potensi zakat bisa dimaksimalkan dengan meningkatkan kinerja LAZ (reputasi, transparansi), dan religiusitas muzakki.

The purpose of this paper is to examine the relationship of good university governance, teaching quality of lecturers and student satisfaction. It also aims to examine the effect of learning facilities on good university governance and student satisfaction. 361 students of the Faculty of Economics, Semarang State University, were involved in this study using proportionate random sampling. Then, to gather the data, a questionnaire was distributed, and the data were analyzed by applying SEM-PLS. The results showed that good university governance, teaching quality of lecturers, and learning facilities had a positive and significant effect on student satisfaction. The teaching quality of lecturers is proven to be influenced by good university governance. In addition, learning facilities also have a significant effect on good university governance.

This study aims to examine the implementation of blended problem-based learning in introductory courses on accounting in order to improve stu-dents' critical and creative thinking skills and student learning outcomes. The research design carried out is classroom action research (CAR). The ob-ject in this study is Accounting Education students at the Faculty of Eco-nomics, Semarang State University. The research was conducted in Septem-ber-October 2019. The procedure for carrying out CAR consists of planning, implementing, observing and reflecting. CAR is implemented in two cycles. The research data has been gathered using documentation, observation and testing. For data analysis, quantitative and qualitative descriptive methods are used. The researchers have carried out two cycles with each cycle con-sisting of two lecture meetings. In the first cycle, researchers used Google classroom, mind mapping, online quizzes, and Instagram social media to improve interaction and the quality of lectures by applying blended prob-lem-based learning. Researchers focused on improving students' critical and creative thinking skills in the first cycle. The results showed that the stu-dents have good critical and creative thinking skills. In the second cycle, re-searchers still continued to use Google classroom and combined it with face-to-face lectures using "make a note" assignments and group discus-sions. Researchers took quantitative measurements to see the success of the treatment. The results showed that students were able to obtain better grades than before being given the treatment.

The purpose of this study is to investigate the effect of knowledge and trust on intention to pay zakah. This study also tests the the effect of knowledge, trust, and intention to pay zakah on zakah-paying behavior. The population of the research comprises the employees of the Ministry of Religion, specifically in the Semarang municipal region. The method of data collection used is a questionnaire which has been developed from those used by previous researchers. Path analysis was used to analyze the data by using warpPls 6.0. The results show that knowledge and trust have a postive and significant effect on the employees’ intention to pay zakah and their zakah-paying behavior. Intention to pay zakah has no impact of on zakah-paying behavior. Knowledge has a high positive effect on intention to pay zakah and zakah-paying behavior. This research suggests that zakah organizations should increase their trust by improving their performance and service quality. They should organize education and dissemination activities to improve zakah payers’ knowledge.

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This research aims to examine the correlation between the Sharia Supervisory Board (SSB) and corporate governance in terms of the performance of Islamic banks’ Profit-and-Loss Sharing (PLS) ratio, zakah performance and non-halal income ratio, and to analyze the relationship between risk and income for both PLS and murabahah financing and the PLS financing ratio. Non-halal income is a bank’s income that is not in accordance with Sharia law. The object of this research was a sample of eleven commercial Islamic banks in Indonesia. The data are collected from each bank’s annual report and corporate governance statement, for 2009–2016. This study uses the multiple regression analysis method. The results show that: The size and educational background of the SSB has a significant and positive effect on the zakah performance (Islamic tax), and has a negative effect on the ratio of non-halal income. The size and educational background of the SSB has no impact on the PLS financing ratio. Corporate governance has a significant and positive influence on the PLS financing ratio and zakah performance but has no influence on the non-halal income ratio. The mudharaba risk and PLS revenue have a positive impact on the PLS financing ratio. PLS financing risk and murabahah income have a negative impact on PLS financing ratio.

This study aims to understand the determinant of the employee's intention to use information system within the framework of the Technology Acceptance Model (TAM) and Information System Success Model (ISSM). This paper also aims to examine the influence of ISSM dimension on the perceived usefulness and the perceived ease of use. The research respondents were 248 employees of Universitas Negeri Semarang (UNNES) who are users of the Financial Information System (SIKEU). Data was obtained using a questionnaire that was distributed online via Google form. The data analysis method used is Structural Equation Model (SEM) analysis using the Warp-PLS software. The results showed that the dimensions of TAM (perceived ease of use and perceived usefulness) had a positive and significant influence on the employee's intention to use SIKEU. The ISSM dimension (system quality and information quality) also had a significant influence, although other ISSM dimensions (service quality) had not been proven to have a significant influence on the employee's intention to use SIKEU. Moreover, the results showed that the employee's intention to use is a determinant of SIKEU's actual usage. Perceived ease of use was significantly determined by system quality, information quality, and service quality. In addition, the perceived usefulness was significantly determined by system quality and information quality.