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All Journal Likuid: Jurnal Ekonomi Industri Halal Jurnal Ragam Pengabdian
Lukmanul Hakim
Universitas Islam Negeri Madura
Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Analisis Pemahaman dan Kepatuhan Pelaku UMKM tentang Pajak Daerah di Kabupaten Pamekasan Triananda Novi Safitri; Lukmanul Hakim
Jurnal Ragam Pengabdian Vol. 3 No. 1 (Spesial Issue) (2026): "Dharma Samudera"
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/ywy9n151

Abstract

This research seeks to examine the degree to which Micro, Small, and Medium Enterprises (MSMEs) in Pamekasan Regency comprehend and adhere to local tax obligations following the implementation of Law Number 1 of 2022 concerning Fiscal Relations between the Central and Regional Governments. A descriptive qualitative approach was adopted, with data gathered through in-depth interviews and direct observation of MSME operators within the food and beverage industry. The results reveal that MSME operators' grasp of local taxation remains at a relatively low to moderate level, particularly with respect to tax categories, functions, procedures, and the consequences of non-compliance. Levels of tax payment adherence were found to differ considerably among business operators; whereas certain individuals fulfill their obligations consistently and punctually, others tend to make payments only after receiving reminders from relevant authorities. The principal causes behind non- compliance encompass inadequate dissemination and public education on the part of the government, coupled with insufficient supervision and law enforcement mechanisms. These results highlight the pressing necessity for more robust socialization programs, strengthened educational outreach, and the development of a more effective monitoring framework to elevate tax awareness and compliance among MSME operators. Such advancements are indispensable not merely for cultivating a culture of voluntary tax fulfillment, but also for maximizing regional revenue generation, thereby advancing sustainable local development and the delivery of public services in Pamekasan Regency.
Market Capitalization And Trading Volume Activity Before And After Boycott Movement: Evidence From Pt. Unilever Indonesia Tbk Mohammad Hamim Sultoni; Faiqur Rohman Nafisy; Wasilul Chair; Fahrurrozi; Lukmanul Hakim; Ishfaq Ahmed
Likuid Jurnal Ekonomi Industri Halal Vol. 6 No. 2 (2026): LIKUID: Jurnal Ekonomi Industri Halal
Publisher : Sharia Economics Study Program Faculty of Islamic Economics and Business UIN Sunan Gunun

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Abstract

This study aims to analyze Muslim Customer Behavior through Market Capitalization and Trading Volume Activity before and after the Indonesian Council of Ulama passed Fatwa (religious decree) No. 83 of 2023. This study uses a comparative descriptive quantitative approach using secondary data to examine market capitalization, stock prices per share, trading volume, and the number of shares outstanding of PT. Unilever Indonesia, Tbk. The unit analysis is the trading day and using event study to measure market capitalization and trading volume activity indicators in the stock trading period 40 days before (11 Sept 2023 until 06 Nov 2023) and 40 days after (09 Nov 2023 until 08 Jan 2024) the issuance of Indonesian Council of Ulama fatwa No.83 of 2023 on November 8, 2023. This study using normality test and wilcoxon test. The results of the study show there is a significant difference in the form of a decrease in market capitalization and trading volume activity before and after boycott movement. This decline is the effect of the market reaction to the movement not to buy certain products, resulting in product distribution being hampered, sales activities slowing down, and the company's stock market value plummeting. Analysis of events related to market capitalization and trading volume activity can be a reference for companies in acting to overcome the decline in capital market response.
Co-Authors Fahrurrozi Faiqur Rohman Nafisy Ishfaq Ahmed Mohammad Hamim Sultoni Triananda Novi Safitri Wasilul Chair