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TAX AMNESTY DALAM BINGKAI MAQASHID AL-SYARIâ€™AH Abdullah, M. Wahyuddin; Rusydi, Bahrul Ulum; Norsulfiani, Norsulfiani
JURNAL SYARIKAH : JURNAL EKONOMI ISLAM Vol. 4 No. 1 (2018): Jurnal Syarikah
Publisher : Program Studi Ekonomi Islam FEI UNIDA Bogor

Penelitian ini bertujuan untuk menganalisis dampak kebijakan tax amnesty terhadap kepatuhan wajib pajak, selain itu juga untuk melihat kebijakan ini dari tinjauan maqashid al-syariâ€™ah. Untuk mencapai tujuan tersebut, maka penelitian menggunakan pendekatan kualitatif dengan pendekatan normatif dan sosiologis bersumber dari data primer dan sekunder. Untuk metode pengumpulan data, digunakan wawancara dan dokumentasi. Kemudian teknik pengolahan dan analisisnya adalah reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian didapatkan bahwa kebijakan tax amnesty tidak memberikan dampak terhadap kepatuhan pendaftaran berdasarkan rendahnya pemanfaatan kebijakan tax amnesty dan persentase penambahan wajib pajak meningkat dengan jumlah yang kecil dibandingkan jumlah penduduk Indonesia yang bekerja. Selain dari itu, kebijakan tax amnesty memberikan dampak positif terhadap kepatuhan penyetoran pajak atas SPT Tahunan berdasarkan meningkatnya jumlah wajib pajak yang melakukan penyetoran SPT Tahunan. Selanjutnya dapat dilihat bahwa kebijakan tax amnesty telah memenuhi apa yang dikehendaki maqashid al-syariâ€™ah berdasarkan kepada banyaknya kemashlahatan yang diperoleh dari kebijakan tax amnesty bukan hanya untuk pemerintah melainkan juga bagi masyarakat. Tax amnesty pada situasi sekarang ini, untuk tetap menjaga dan menyeimbangkan semua program pembangunan yang telah diagendakan oleh pemerintah atau kemashlahatan umum dapat digolongkan sebagai suatu kebutuhan hajiyyat bagi peningkatan pendapatan perpajakan nasional.

Pengaruh total quality management, dan budaya organisasi terhadap kinerja perusahaan Nurmiati, Nurmiati; Wahyudi, Wahyudi; Rusydi, Bahrul Ulum; Farild, Miftha; Bakhtiar, Fauzia
INOVASI Vol 18, No 1 (2022)
Publisher : Faculty of Economics and Business Mulawarman University

Tujuan dari Penelitian ini adalah Mengetahui pengaruh total quality management, budaya organisasi terhadap kinerja perusahaan. Penelitian kuantitatif menekankan pada penilaian numerik atas fenomena yang dipelajari. Peneliti menggunakan 2 (dua) pendekatan penelitian, yakni pendekatan penelitian deskriptif dan pendekatan penelitian eksploratif. Data yang digunakan dalam penelitian ini adalah data Primer. Data diperoleh langsung dari Informan yang dipilih secara Purposive, sementara Responden yang terpilih secara acak (Random Sampling) pemilihan responden didasarkan pada asumsi bahwa populasi relatif homogen. Hasil penelitian menunjukkan bahwa adanya hubungan positif dan signifikan antara Budaya organisasi terhadap total quality management, dan kinerja perusahaan. Begitu pula variabel total quality management berpengaruh positif dan signifikan terhadap kinerja perusahaan. Sementara itu, budaya organisasi tidak memiliki pengaruh positif dan signifikan terhadap kinerja perusahaan.

Measuring the Level of Prevalence of Undernourishment (PoU): Analysis of SDGs Achievement in Indonesia Iwang, Baso; Sa'at, Nor Hayati binti; Anwar, Andi Faisal; Rusydi, Bahrul Ulum
EKO-REGIONAL Vol 19, No 2 (2024)
Publisher : Jurusan Ilmu Ekonomi dan Studi Pembangunan Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.erjpe.2024.19.2.4525

Prevalence of Undernourishment (PoU) is an indicator that measures the achievement of the 2nd goal of the Sustainable Development Goals (SDGs) agenda. Ideally, Indonesia as an agricultural country is able to guarantee the availability of food supplies and people's access to nutritious food products becomes easier. However, since 2018-2022 the prevalence of undernourishment (PoU) in Indonesia has continued to increase from year to year. Therefore, this study aims to determine the factors that influence the level of Prevalence of Undernourishment (PoU) in Indonesia through food expectations, producer price index, food security budget, people's purchasing power and social assistance in the food sector. The novelty of this research is to try to trace the relationship between the dimensions of food quality, fiscal policy, price policy and people's purchasing power to the prevalence of undernourishment in Indonesia. To achieve this goal, a multiple regression analysis method was used with secondary data from 2011-2022 or the period before and after the implementation of the Sustainable Development Goals (SDGs) agenda in Indonesia. The results of the study show that the producer price index, food security budget and people's purchasing power have a significant effect on the level of Prevalence of Undernourishment (PoU) in Indonesia. Meanwhile, food expectations and social assistance in the food sector have no significant effect on the level of Prevalence of Undernourishment (PoU) in Indonesia. Implication of this research, the government needs to evaluate various food security programs in order to maximize the reduction of the prevalence of undernourishment (PoU) in Indonesia.

The Influence of the Flypaper Effect and Fiscal Stress on Provincial Financial Performance in Sulampua Island with Tax Effort as an Intervening Variable Sudarwinti; Rusydi, Bahrul Ulum
Bulletin of Economic Studies (BEST) Vol 4 No 3 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/best.v4i3.51513

This research is expected to serve as a consideration and evaluation material for stakeholders, particularly local governments on Sulampua Island, in formulating various policies, making decisions, and optimizing budgets as efforts to improve regional financial performance. The study employs a quantitative literature review method, sourcing data primarily from journals and various other references accessed through supporting websites on the internet. Data collection was conducted using documentation. The object of observation consists of 80 cross-sectional data points from 10 provinces on Sulampua Island for the period 2016–2023. The test results indicate that the flypaper effect has a negative and significant partial effect on regional financial performance, while fiscal stress has a negative but not significant partial effect. Furthermore, tax effort is found to moderate the relationship between the flypaper effect and regional financial performance, as well as the relationship between fiscal stress and regional financial performance on Sulampua Island.

Determinan konvergensi daerah di Sulawesi Selatan: Apakah variabel sosial-ekonomi berpengaruh? Rusydi, Bahrul Ulum
Journal of Economics Research and Policy Studies Vol. 4 No. 2 (2024): Journal of Economics Research and Policy Studies
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jerps.v4i2.1112

This study analyzes the convergence phenomenon between districts/cities in South Sulawesi. In addition, this study will analyze the influence of socio-economic variables on the value of GRDP per capita, which is an indicator of regional convergence. This research is included in the type of quantitative research using secondary data, the data structure of which is panel data. The panel data consists of 10 years of observation, namely 2014 to 2023, for 24 districts/cities in South Sulawesi. Panel regression model testing using the Fixed Effect Model. The convergence phenomenon is seen using two approaches, namely sigma convergence and beta convergence, consisting of absolute and conditional convergence. The results found that the sigma convergence approach concluded a convergence between South Sulawesi regions. The analysis results with the absolute convergence method concluded that convergence occurred, and conditional convergence also found the same results. Regarding the influence of socio-economic variables, it was found that only economic variables had a significant and positive effect on GRDP per capita. This finding implies that the convergence between regions in South Sulawesi indicates that the economic development process is on the right track. In addition, it is also a direct indication of an increase in the quality of life that leads to a decrease in inter-regional inequality in South Sulawesi.

Measuring the Level of Prevalence of Undernourishment (PoU) Iwang, Baso; Sa’at, Nor Hayati Binti; Anwar, Andi Faisal; Rusydi, Bahrul Ulum
Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah Vol 19 No 2 (2024): September 2024
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/er.v19i2.15039

Prevalence of Undernourishment (PoU) is an indicator that measures the achievement of Sustainable Development Goal’s 2nd goal. Empirical evidence shows that in 2018-2022) Indonesia’s PoU continued to increase. Therefore, this study aims to determine factors that influence the level of PoU in Indonesia through food expectations, producer price index, food security budget, community purchasing power, and social assistance in the food sector. The novelty of this study is trying to trace the relationship between those variables towards Indonesia's PoU. To achieve this goal, multiple regression analysis was used with secondary data. The results show that the producer price index, food security budget, and community purchasing power had a significant effect on Indonesia's PoU level. Meanwhile, food expectations and social assistance did not have a significant effect on Indonesia's PoU level. This study implies that the government needs to evaluate various food security programs to maximize the reduction of Indonesia's PoU.

Fenomena Flypaper Effect pada Keuangan Daerah di Kabupaten Luwu Utara Rusydi, Bahrul Ulum; Febriani, Fifin; Hasbiullah, Hasbiullah
Bulletin of Economic Studies (BEST) Vol 3 No 3 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/best.v3i3.45716

Desentralisasi fiskal memberikan kebebasan penuh kepada setiap daerah untuk melakukan pengelolaan dan maksimisasi terhadap potensi yang dimiliki setiap daerah, serta pemberian dukungan keuangan melalui mekanisme transfer. Pengalokasian transfer dari pemerintah pusat ke daerah guna melakukan pemerataan keuangan, yang dapat memberikan dampak ketergantungan pada pemerintah daerah, yaitu adanya respon yang berlebih terhadap penggunaan dana transfer atau dikenal dengan flypaper effect. Sehingga tujuan penelitian ini adalah untuk mengidentifikasi fenomena flypaper effect di Kabupaten Luwu Utara. Penelitian ini menggunakan analisis Regresi Linear Berganda dengan data time series tahun 2008-2022. Hasil penelitian menunjukkan bahwa secara parsial Pendapatan Asli Daerah tidak berpengaruh signifikan terhadap Belanja Daerah, sedangkan Dana Perimbangan berpengaruh signifikan terhadap Belanja Daerah, Selain itu juga terbukti terjadi fenomena flypaper effect yang ditandai dengan perbandingan koefisien PAD yang lebih besar dari Dana Perimbangan terhadap Belanja Daerah.

IMPLEMENTASI PRINSIP EKONOMI ISLAM OLEH PEDAGANG DALAM MELAKUKAN PENIMBANGAN SEMBAKO DI PASAR SOPPENG Rusydi, Bahrul Ulum; Ihsan, Muhammad; Abdullah, Wahidah
An-Nisbah: Jurnal Ekonomi Syariah Vol 5 No 1 (2018): An-Nisbah
Publisher : UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2018.5.1.381-396

Penelitian ini bertujuan untuk mengetahui pelaksanaan penimbangan sembako yang dilakukan oleh pedagang sesuai dengan perspektif Ekonomi Sslam di Pasar Soppeng Kabupaten Soppeng. Metode analisis data yang digunakan dalam penelitian yaitu analisis kualitatif dengan pendekatan normatif dan sosiologis. Data penelitian diperoleh dari data primer dan data sekunder dengan teknik pengumpulan data berupa observasi, dokumentasi, wawancara. Hasil penelitian ini menunjukkan bahwa masih banyaknya pedagang sembako di pasar Soppeng yang belum memahami bahkan mengaplikasikannya sesuai dengan ajaran Islam. Hal ini juga terkait karena kurangnya perhatian pemerintah atau lembaga keagamaan yang menyinggung atau mengangkat etika bisnis Islam menjadi sebuah sistem yang akan berdampak positif pada usaha yang mereka jalankan.

Measuring the Level of Prevalence of Undernourishment (PoU): Analysis of SDGs Achievement in Indonesia Iwang, Baso; Sa'at, Nor Hayati binti; Anwar, Andi Faisal; Rusydi, Bahrul Ulum
EKO-REGIONAL Vol 19 No 2 (2024)
Publisher : Jurusan Ilmu Ekonomi dan Studi Pembangunan Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.erjpe.2024.19.2.4525

Prevalence of Undernourishment (PoU) is an indicator that measures the achievement of the 2nd goal of the Sustainable Development Goals (SDGs) agenda. Ideally, Indonesia as an agricultural country is able to guarantee the availability of food supplies and people's access to nutritious food products becomes easier. However, since 2018-2022 the prevalence of undernourishment (PoU) in Indonesia has continued to increase from year to year. Therefore, this study aims to determine the factors that influence the level of Prevalence of Undernourishment (PoU) in Indonesia through food expectations, producer price index, food security budget, people's purchasing power and social assistance in the food sector. The novelty of this research is to try to trace the relationship between the dimensions of food quality, fiscal policy, price policy and people's purchasing power to the prevalence of undernourishment in Indonesia. To achieve this goal, a multiple regression analysis method was used with secondary data from 2011-2022 or the period before and after the implementation of the Sustainable Development Goals (SDGs) agenda in Indonesia. The results of the study show that the producer price index, food security budget and people's purchasing power have a significant effect on the level of Prevalence of Undernourishment (PoU) in Indonesia. Meanwhile, food expectations and social assistance in the food sector have no significant effect on the level of Prevalence of Undernourishment (PoU) in Indonesia. Implication of this research, the government needs to evaluate various food security programs in order to maximize the reduction of the prevalence of undernourishment (PoU) in Indonesia.

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