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All Journal Fakultas Ekonomi Fikruna : Jurnal Ilmiah Kependidikan dan Kemasyarakatan Samarinda International Journal of Islamic Studies
Wati, Maria
Unknown Affiliation
Religion Arts Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Physics Public Health Social Sciences Other

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PENGARUH SIKAP WAJIB PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI KASUS PADA KANTOR PELAYANAN PAJAK PRATAMA SELATAN MALANG) Wati, Maria
JURNAL AGREGAT Vol 4, No 1 (2019)
Publisher : Universitas Tribhuwana Tunggadewi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (59.274 KB)

Abstract

Kesadaran membayar pajak ini tidak hanya memunculkan sikap patuh, taat dan disiplin semata tetapi diikuti sikap kritis juga. Semakin maju masyarakat dan pemerintahannya, maka semakin tinggi kesadaran membayar pajaknya namun tidak hanya berhenti sampai di situ justru mereka semakin kritis dalam menyikapi masalah perpajakan, terutama terhadap materi kebijakan di bidang perpajakannya, misalnya penerapan tarifnya, mekanisme pengenaan pajaknya, regulasinya, benturan praktek di lapangan dan perluasan subjek dan objeknya. Penelitian ini menggunakan jenis eksplanatory merupakan penelitian penjelasan yang menyoroti variabel-variabel penelitian dengan jumlah sampel 100 orang yang dipilih menggunakan purposive sample. Data yang dikumpulkan bersumber dari data primer dan data sekunder yaitu melalui pembagian kuesioner dan dokumentasi. Data yang telah terkumpul dianalisis melalui analisis regresi liner berganda, uji simultan dan uji parsial. Sikap wajib pajak merupakan hal terpenting didalam kegiatan pemungutan pajak yang terdapat di wilayah kerja KPP Pratama Malang Selatan. Sikap wajib pajak secara umum mengetahui bahwa pajak merupakan salah satu sumber penerimaan Negara, mengetahui bahwa setiap orang mempunyai kewajiban untuk membayar pajak sesuai aturan yang ada, sebagian merasa apabila tidak membayar pajak akan beresiko merugikan Negara. Sebagian mengetahui bahwa bahwa pajak digunakan membiayai pengeluaran umum, ada suatu kesadar membayar pajak dan sebagian patuh membayar pajak. Sanksi perpajakan dipandang perlu, sanksi administrative dan sanksi pidana yang dikenakan bagi pelanggar perpajak harus ditegakan dengan adil, Sanksi yang cukup berat terhadap pelanggaran perpajakan dinilai sebagai sarana mendidik wajib pajak. Sanksi pajak harus dikenakan kepada pelanggarnya tanpa toleransi, pengenaan sanksi atas pelanggaran pajak tidak dapat dinegosiasikan. Setiap orang yang melanggar aturan perpajakan harus diberikan sanksi atas pelanggaran tersebut. Sanksi perpajakan memberikan manfaat besar dalam meningkatkan kepatuhan wajib pajak.
THE INFLUENCE OF ISLAMIC LEADERSHIP ON MOTIVATION AND PERFORMANCE OF EMPLOYEES IN ISLAMIC BANKS IN EAST KALIMANTAN PROVINCE Wati, Maria
FIKRUNA: Jurnal Ilmiah Kependidikan dan Kemasyarakatan Vol 7 No 2 (2025): FIKRUNA : JURNAL ILMIAH KEPENDIDIKAN DAN KEMASYARAKATAN
Publisher : STIT Ibnu Rusyd Tanah Grogot

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56489/fik.v7i2.368

Abstract

The purpose of this study is to prove and analyze the influence of Islamic leadership on hafizun at Islamic banks in East Kalimantan Province and to prove and analyze the influence of Islamic leadership on al-Kasbu at Islamic banks in East Kalimantan Province. This study employs a quantitative and qualitative approach, which is useful for describing the existence and role of a research object or variable in relation to other research variables in a descriptive manner, by conducting a statistical analysis of the causal relationship between the research variables. The results of this study are that Ri'asatul Islam has a significant positive influence on Hafizun, meaning that the better the application of Islamic values in Islamic leadership at Islamic banks in East Kalimantan Province, with indicators of honesty, responsibility, professionalism, wisdom, fairness, monotheism, gentleness, and noble character, the higher the Hafizun with indicators of beneficial, fortunate, seeking wealth through worship, working with the heart, seeking Allah's pleasure, inner peace, living for the Hereafter, and being righteous. This is proven by the increasing values of all Islamic leadership indicators, where the graphical trend has been increasing over the past five years, starting from 2008 to 2012. Ri'asatul Islam has a significant positive influence on al-Kasbu, where the better the application of Islamic values in Islamic leadership at Islamic Banks in East Kalimantan Province, the higher the al-kasbu of employees will be, thereby improving the spiritual performance of employees with the following indicators: performance, speed/accuracy, service, quality of work, increased Zakat, Infaq, and Shadaqah (ZIS) contributions, increased sunnah worship, discipline, and efficiency. This is evidenced by the increasing values of all Islamic leadership indicators, with a rising trend over the past five years, from 2008 to 2012.
HAFIZUN INFLUENCE ON AL-KASBU IN ISLAMIC BANKS IN EAST KALIMANTAN PROVINCE Wati, Maria
FIKRUNA: Jurnal Ilmiah Kependidikan dan Kemasyarakatan Vol 6 No 2 (2024): FIKRUNA : JURNAL ILMIAH KEPENDIDIKAN DAN KEMASYARAKATAN
Publisher : STIT Ibnu Rusyd Tanah Grogot

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56489/fik.v6i2.369

Abstract

This article aims to analyze in depth the influence of the concept of Hafizun on al-Kasbu in Islamic banks in East Kalimantan Province. This study uses quantitative and qualitative approaches that are useful for explaining the existence and role of a research object or research variable on other research variables descriptively, by analyzing the causal relationship between research variables statistically. The results of the study indicate that Hafizun, which is the motivation of employees at Islamic banks in East Kalimantan Province, consisting of benefits, luck, seeking wealth through worship, working with the heart, seeking Allah's pleasure, peace of mind, living for the hereafter, and toyiban, has a significant positive influence on al-Kasbu. As Hafizun increases, al-Kasbu also increases, with Hafizun always feeling emotionally connected to the Islamic Bank, ultimately creating strong al-Kasbu at the Islamic Bank in East Kalimantan Province. This is evidenced by the increasing values of all Hafizun indicators, where the graphical trend has been rising over the past five years, from 2008 to 2012. Hafizun has a significant positive influence on al-Kasbu, and the better/higher the level of Hafizun, the better/higher the level of al-Kasbu. This study rejects Blancard and Abraham Maslow's theory of leadership and work motivation, which emphasizes indicators such as: praise, material rewards, wages, and worldly well-being. However, in terms of intuitive analysis, employees of Islamic banks in East Kalimantan Province perceive well-being as both material and spiritual, with indicators of motivation and faith in worldly life ultimately leading to happiness in the afterlife. Most employees are happy because they are grateful for the dynamic process of Allah's destiny that continues to unfold. The integrated conclusion of this study is that Hafizun has a significant positive influence on al-Kasbu.
THE INFLUENCE OF AL-KASBU ON SA’ADATUL UMMAL IN ISLAMIC BANKS IN EAST KALIMANTAN PROVINCE Wati, Maria
FIKRUNA: Jurnal Ilmiah Kependidikan dan Kemasyarakatan Vol 7 No 1 (2024): FIKRUNA : JURNAL ILMIAH KEPENDIDIKAN DAN KEMASYARAKATAN
Publisher : STIT Ibnu Rusyd Tanah Grogot

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56489/fik.v7i1.370

Abstract

The purpose of this study is to analyze the influence of al-kasbu on sa'adatul ummal in Islamic banks in East Kalimantan Province. This study uses a quantitative and qualitative approach, which is useful for descriptively explaining the existence and role of a research object or research variable on other research variables, by statistically analyzing the causal relationship between research variables. The results reveal that Al-Kasbu has a significant positive effect on Sa'adatul Ummal. The higher the al-Kasbu, the higher the sa'adatul ummal. The ability to manage wealth/assets and the strong next generation of families from Islamic banks in East Kalimantan Province over the last 5 years, from 2008 to 2012, has also increased annually. Al-Kasbu has been carried out properly and correctly by employees at Islamic banks in East Kalimantan Province in accordance with the meaning contained in al-Qur'an surah (9) at-Taubah verse 105, although it is not yet kaffah because the quality of work is still not optimal, as indicated by the lowest average perception score of respondents. Al-Kasbu, which is employee performance with indicators: achievement, speed/accuracy, service, quality of work, increasing the amount of Zakat Infaq Shadaqah (ZIS), increasing sunnah worship, discipline, and efficiency, has a significant positive effect on Sa'adatul Ummal. This means that the higher the al-Kasbu, the more Sa'adatul Ummal will increase through indicators of maintaining religion, soul, intellect, wealth, and offspring. This ultimately increases the overall Sa'adatul Ummal for Islamic bank employees in East Kalimantan Province.
Income Disparities in the Platform-Based Economy: An Analysis of Technology Access and its Implications for Digital Inequality Wati, Maria
Samarinda International Journal of Islamic Studies Samarinda International Journal of Islamic Studies, Vol. 1, No. 2, 2024
Publisher : PT. Berkah Smart Academica

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64093/sijis.v1i2.583

Abstract

This research analyzes digital economic inequality and its impact on income disparity within the platform-based economy era. Through a comprehensive literature review, the study identifies factors contributing to unequal technology access, including infrastructure, digital skills, and socioeconomic aspects. The findings indicate that disparities in technology access significantly limit income-generating opportunities, particularly within the platform economy context. Furthermore, low digital literacy exacerbates this gap, and the platform economy itself can worsen income disparities if workers lack adequate protection. This study contributes to a deeper understanding of the complex dynamics among technology, income, and social inequality. The research findings underscore the urgent need for policies that promote equitable technology access, enhance digital skills, and ensure protection for platform workers.
Digital Transformation in Banking: Shielding Against Cyber Threats and Operational Risks Wati, Maria
Samarinda International Journal of Islamic Studies Samarinda International Journal of Islamic Studies, Vol. 1, No. 3, 2024
Publisher : PT. Berkah Smart Academica

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64093/sijis.v1i3.584

Abstract

This paper examines the digital transformation currently reshaping the banking sector, focusing on the critical nexus of cybersecurity and operational risk management. The objective is to explore the multifaceted challenges and opportunities presented by this transformation, emphasizing the need for robust strategies to mitigate cyber threats and ensure operational resilience. The methodology involves a comprehensive literature review, synthesizing insights from academic journals, industry reports, and case studies. Key findings reveal that while digital transformation offers significant benefits such as enhanced efficiency and customer experience, it simultaneously expands the attack surface for cyber threats. The study highlights the increasing sophistication of cyberattacks and the growing reliance on digital infrastructure, emphasizing the importance of proactive security measures, including artificial intelligence (AI)-based solutions and blockchain technology. The paper concludes with recommendations for financial institutions to adopt a holistic approach to cybersecurity, integrating robust risk management frameworks, fostering collaboration, and investing in advanced technologies to safeguard against potential threats and ensure operational continuity.
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