Article Per Year (5 Year)
p-Index From 2020 - 2025
0.817
P-Index
This Author published in this journals
All Journal MIZAN Journal of Governance, Taxation, and Auditing Journal of Islamic Studies
Wafa, Moh. Ali
Unknown Affiliation
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
PEMAHAMAN MASYARAKAT TERHADAP PRODUK BANK SYARIAH DI DESA PATROL BARU KECAMATAN PATROL KABUPATEN INDRAMAYU Hidayat, Ahid; Abbas, Ahmad Sudirman; Wafa, Moh. Ali
Journal of Islamic Studies Vol 1 No 6 (2024): Journal of Islamic Studies (Mei)
Publisher : Journal of Islamic Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61341/jis/v1i6.054

Abstract

Perbankan syariah menjadi satu diantara bentuk gerakan Islam modern dengan tujuan untuk membantu aspek ekonomi kaum muslim yang berlandaskan Al-Quran dan As-Sunnah. Akan tetapi pada kenyataannya, banyak muslim yang belum menggunakan bank syariah dalam menjalani aktivitas perekonomian. Penelitian ini bertujuan untuk mengetahui tingkat dan faktor yang mempengaruhi pemahaman masyarakat Desa Patrol (Kec. Patrol, Indramayu) terhadap produk perbankan syariah. Penelitian ini merupakan penelitian kombinasi antara kuantitatif dan kualitatif, sumber data yang digunakan adalah sumber data primer dan sumber data sekunder. Berdasarkan penelitian ini diperoleh hasil bahwa yang menyebabkan kurangnya pengetahuan/informasi produk perbankan syariah adalah masih kurangnya sosialisasi kehadiran perbankan syariah di tengah masyarakat dan kurangnya kesadaran masyarakat untuk mengenal lebih jauh perbankan syariah. Hal ini terjadi karena eksistensi perbankan konvensional leibh kuat dalam masyarakat serta beberapa hambatan perkembangan perbankan syariah seperti (1) jumlah kelembagaan, kantor dan jaringan perbankan syariah yang masih sedikit; (2) tingkat pengetahuan masyarakat tentang sistem dan manfaat perbankan syariah rendah; (3) sistem pelayanan yang belum optimal dan (4) kesadaran masyarakat untuk menabung di perbankan syariah rendah.
KONSEP BUGHAT DALAM PERDEBATAN; TELAAH PERBANDINGAN ANTARA HUKUM ISLAM DAN HUKUM POSITIF DI INDONESIA Wafa, Moh. Ali
JURNAL ILMU SYARIAH Vol 9 No 1 (2021): JUNI
Publisher : IBN KHALDUN BOGOR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/mizan.v9i1.20290

Abstract

Dalam Islam secara normatif pemberontakan dan pemberontakan terhadap pemerintahan yang sah tidak diizinkan. Tetapi, kenyataannya pemberontakan dan makar sering terjadi. Tulisan di bawah ini ingin mengupas hukum pemberontakan dan makar terhadap pemerintahan yang sah dari perspektif hukum Islam dan hukum positif. Penelitian ini menggunakan pendekatan normatif dengan fokus pembahasan pada analisis konsep hukum secara komparatif. Artikel ini bertujuan untuk membandingkan wacana dan konsep tentang bughat atau pemberontakan dan makar antara hukum Islam dan hukum positif. Penelitian ini menjawab pelbagai permasalahan pemberontakan dan makar dalam perspektif hukum Islam dan hukum positif. Pemberontakan dan makar itu dilarang karena tidak sesuai dengan maqhasid al-Syariah. Begitu juga dalam hukum positif Indonesia, tindakan makar dianggap sebagai kejahatan.
Tax Sanctions as a Moderation Variable That Influencing Fiscus Services, Implementation of E-Filing, and Tax Audit on Taxpayer Compliance WAFA, Moh. Ali; KUSMAYASARI, Dewi; DARMAYANTI, Novi
Journal of Governance, Taxation and Auditing Vol. 3 No. 2 (2024): Journal of Governance, Taxation and Auditing (October - December 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v3i4.1448

Abstract

Taxes play a crucial role as one of the primary sources of government revenue, significantly impacting essential sectors such as education, healthcare, and infrastructure. This research aims to analyze the influence of tax authorities' services, the implementation of e-filing, and tax audits on taxpayer compliance at KPP Pratama Lamongan, with tax sanctions as a moderating variable. The research method used is quantitative by collecting primary data through questionnaires distributed to taxpayers. The results of the research show that there is a significant influence of tax authorities' services and the implementation of e-filing on taxpayer compliance. Apart from that, tax audits also contribute to increasing compliance. Tax sanctions are proven to strengthen the relationship between the independent and dependent variables. This research provides an important contribution to the development of tax policy and strategies for increasing taxpayer compliance in the region. The results of this research can become a reference for further research and help the government in formulating more effective policies.
The Influence of Coretax, Tax Corner, and Tax Volunteers on Annual Personal Tax Return Reporting Compliance (a Study on Generation Z and Millennials in Lamongan) MAIMUNAH, Handariyatul; DARMAYANTI, Novi; WAFA, Moh. Ali
Journal of Governance, Taxation and Auditing Vol. 3 No. 4 (2025): Journal of Governance, Taxation and Auditing (April - June 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1466

Abstract

This study investigates the influence of tax education programs—Coretax, Pojok Pajak, and Relawan Pajak—on the compliance of Annual Personal Income Tax Return (SPT) reporting among Generation Z and Millennial taxpayers in Lamongan Regency. A descriptive quantitative approach was employed using a survey method, with data collected through both online and offline questionnaires. The target population included taxpayers aged 18–44 who possess a Taxpayer Identification Number (NPWP) and utilize the e-Filing system. A total of 106 respondents were selected using the Lemeshow formula and a purposive sampling technique. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4.0. The findings reveal that Coretax and Relawan Pajak have a positive and significant impact on Annual Tax Return compliance, with path coefficients of 0.512 and 0.502, respectively (t-statistics > 1.96; p-values < 0.05). In contrast, Pojok Pajak did not exhibit a statistically significant effect. Demographically, the majority of respondents were female (63.21%), from Generation Z (69.81%), had a high school/vocational school education (56.60%), and were predominantly students (60.38%). The study concludes that Coretax and Relawan Pajak are effective tools for enhancing tax compliance among young taxpayers in the digital age. Accordingly, these programs should be strengthened and further developed as part of tax policy initiatives in Lamongan Regency to foster greater awareness and voluntary compliance among Millennials and Generation Z.
Co-Authors Ahmad Sudirman Abbas Hidayat, Ahid Kusmayasari, Dewi Maimunah, Handariyatul Novi Darmayanti