This study aims to determine the impact of the attitude of taxpayers, taxpayers’ knowledge, taxpayers’ awareness, and tax socialization on taxpayers’ compliance of Micro, Small, Medium-sized Enterprises (MSMEs) in Palembang, Indonesia during the Covid-19 Pandemic. A quantitative research method is used with a deductive research approach. This study used primary data by distributing questionnaires to taxpayers’ compliance of MSMEs in Palembang, Indonesia. The sample size used was 396 respondents with a total population of 37.902 (Department of Cooperatives and MSMEs, 2019) by using simple random sampling. Moreover, the IBM SPSS 20 software is used for analytical tool in this study. The results of this study indicate that partially the attitude of taxpayers’, taxpayers’ knowledge, and taxpayers’ awareness have a positive and significant effect on taxpayers’ compliance. On the other hand, tax socialization has no effect on taxpayers’ compliance
This paper aims to measure the impact of zakat distribution program implemented by Indonesia’s National Zakat Board (BAZNAS). The study intended to accurately assess the impact of the program for a potential extension to other zakat institutions. The studyadopted theCIBEST model developed by Beik and Arsyianti (2015), a quadrant model that combines the fulfillment of human needs that are both material and spiritual. The CIBEST consists of well-being index, material poverty index, spiritual poverty index, and absolute poverty index. The study has found that fund distribution by BAZNAS through the productive zakat program is quite effective in improving the welfare index of mustahik households in both material and spiritual aspects.
Keywords: CIBEST model, Mustahik, Productive Zakat
Penjamah makanan merupakan vektor yang dapat mencemari pangan baik dari cemaran fisik, kimia dan biologi. Penelitian ini bertujuan untuk mengetahui hubungan karakteristik dan perilaku penjamah makanan dengan higiene sanitasi makanan pada rumah makan di wilayah kerja puskesmas Kampung Bugis kota Tanjungpinang tahun 2019.Metode penelitian yang digunakan kuantitatif dengan desain cross sectional. Populasi dalam penelitian ini sebanyak 31 orang, dan sampel sebanyak 31 orang di 31 rumah makan yang diambil secara total sampling. Hubungan antar variabel menggunakan uji statistik chi square.Hasil penelitian menunjukkan bahwa karakteristik (64.5%), pengetahuan (61.3%), sikap (77.4%), tindakan (61.3%) dan higiene sanitasi makanan (83.9%) adalah kurang baik. Hasil uji hubungan menunjukkan bahwa ada hubungan antara perilakudankarakteristik dengan higiene sanitasi makanan (p<0.05). Kesimpulan pada penelitian ini adalah karakteristik dan perilaku penjamah makanan merupakan faktor yang dapat mempengaruhi higiene sanitasi makanan pada rumah makan. Saran untuk dinas terkait dapat meningkatkan pengawasan dan memberikan pembinaan mengenai higiene dan sanitasi makanan secara berkala kepada pemilik/penjamah rumah makan.
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