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Kajian Empiris Tingkat Kepatuhan Wajib Pajak Orang Pribadi Dan Penyebabnya Syafi'i, Syafi'i
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 2 No. 2 (2012): September 2012
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.153 KB) | DOI: 10.30741/wiga.v2i2.72

Abstract

Pajak merupakan sumber pendapatan negara yang utama. Dalam pelaksanaannya dihadapkan pada kesadaran subjek pajak termasuk Wajib Pajak Orang Pribadi. Kesadaran tersebut disebut dengan kepatuhan. Kepatuhan dapat dibedakan menjadi 2 yaitu kepatuhan formal dan kepatuhan material. Hasil penelitian terhadap kepatuhan formal Wajib Pajak Orang Pribadi dalam pelaporan Pajak Penghasilan di KPP Tegalsari periode 2004-2008 mengalami peningkatan pada tahun 2004 sebesar 55.1%, Tahun 2005 sebesar 59,8%, Tahun 2006 sebesar 61%, Tahun 2007 sebesar 63.4% dan Tahun 2008 sebesar 64,2%. Hasil penelitian terhadap kepatuhan material Wajib Pajak Orang Pribadi dalam pelaporan Pajak Penghasilan di KPP Tegalsari periode 2004-2008 mengalami peningkatan pada tahun 2004 sebesar 68.8%, Tahun 2005 sebesar 74.7%, Tahun 2006 sebesar 76,2%, Tahun 2007 sebesar 78,9% dan Tahun 2008 sebesar 79,8%.
Rasio Total Benchmarking Sebagai Indikator Tingkat Kepatuhan Wajib Pajak: Studi Kasus Pada PT. Semen Gresik PERSERO TBK Syafi'i, Syafi'i
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 3 No. 1 (2013): Maret 2013
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (297.053 KB) | DOI: 10.30741/wiga.v3i1.90

Abstract

Semakin meningkatnya pendanaan dalam APBN dari tahun ketahun yang bersumber dari penerimaan pajak, menuntut keikutsertaan aktif wajib pajak dengan semakin meningkatkan kepatuhan wajib pajak. Kepatuhan ini meliputi kepatuhan dalam pemenuhan kewajiban perpajakan yang sesuai dengan kebenarannya. Kepatuhan memenuhi kewajiban perpajakan secara sukarela (voluntary of complience) merupakan tulang punggung dari self assesment system, dimana wajib pajak bertanggung jawab menetapkan sendiri kewajiban perpajakan kemudian secara akurat dan tepat waktu dalam membayar dan melaporkan pajaknya.
Analisis Komparatif Pengenaan Pajak Pertambahan Nilai Atas Bangunan Membangun Sendiri Dengan Membangun Melalui Jasa Kontraktor Syafi'i, Syafi'i
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 3 No. 2 (2013): September 2013
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.226 KB) | DOI: 10.30741/wiga.v3i2.110

Abstract

Penelitian ini berjudul analisis komparatif pengenaan pajak pertambahan nilai atas bangunan yang dibangun sendiri dengan membangun melalui jasa kontraktor. Penelitian ini merupakan penelitian yang mengkaji peraturan perpajakan yang sedang berlaku di Indonesia sampai saat ini, yaitu tentang pengenaan Pajak Pertambahan Nilai Kegiatan Membangun Sendiri (PPN KMS), peraturan tersebut masih berjalan dan dilaksanakan di seluruh Kantor Pelayanan Pajak dilingkungan Direktorat Jenderal Pajak. Tujuan penelitian ini adalah untuk membandingkan pengenaan Pajak Pertambahan Nilai atas aktiva bangunan yang dibangun sendiri (PPN KMS) yang mulai berlaku per tanggal 1 Januari 1995 dengan aktiva bangunan yang dibangun melalui jasa kontraktor yang dikenakan pajak sesuai dengan Undang-undang PPN dan Undang-undang PPh yang berlaku sejak Tahun 1984. Dalam melakukan penelitian ini, peneliti melakukan kajian pustaka dengan mencari literatur peraturan perpajakan yang masih berlaku, melakukan penelitian lapangan di Kantor Pelayanan Pajak Mojokerto serta berdasarkan pengalaman melakukan pemeriksaan lapangan (PSL) PPN sewaktu peneliti berdinas di Kantor Pelayanan Pajak Mojokerto. Dari hasil penelitian dapat disimpulkan bahwa pengenaan pembangunan aktiva yang dibangun sendiri (PPN KMS) lebih kecil pajaknya dari pada pengenaan pajak atas aktiva bangunan yang dibangun melalui jasa kontraktor, hal tersebut merupakan celah peraturan yang dapat dimanfaatkan oleh Wajib Pajak sehingga negara memperoleh penerimaan pajak yang lebih kecil dari seharusnya. Kesimpulan penelitian ini menyarankan agar tarif PPN KMS (4%) ditinjau kembali dengan memper-hitungkan unsur pajak penghasilan seperti yang dikenakan pada kegiatan serupa yaitu pengenaan pajak Jasa Konstruksi.
PENERAPAN MACHINE LEARNING UNTUK MENENTUKAN KELAYAKAN KREDIT MENGGUNAKAN METODE SUPPORT VEKTOR MACHINE Syafi'i, Syafi'i; Nurdiawan, Odi; Dwilestari, Gifthera
JURSIMA Vol 10 No 2 (2022): Jursima Vol. 10 No. 2, Agustus Tahun 2022
Publisher : INSTITUT TEKNOLOGI DAN BISNIS INDOBARU NASIONAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47024/js.v10i2.422

Abstract

Credit is one of the services provided by banks, credit risk that occurs in the provision of credit loans, in the case that the customer is unable to pay the loan received is always considered by the bank, and supervises the customer to reduce risk. The main risk for banks and financial institutions is to differentiate creditors who have the potential for bad loans, this crisis is a concern for financial institutions about credit risk. SUPPORT VEKTOR MACHINE algorithm is an algorithm used to form a decision tree. The decision tree is a very powerful and well-known classification and prediction method. The richer the information or knowledge contained by the training data, the accuracy of the decision tree will increase. The SUPPORT VEKTOR MACHINE algorithm classification method can determine the credit worthiness of the national civil capital capitals as evidenced by the performance table data consisting of the AUC results, Acuracy results. The results of the application of machine learning using the vector machine support algorithm against cooperative data in KPRI "RUKUN" SMKN 1 Lemahabang to determine creditworthiness based on the results of the Performance Vector from the Support Vector Machine algorithm resulted in smooth prediction, smooth true 130, prediction of jammed, true jam 72, current prediction true jam 41, prediction of jammed true jam 332. The accuracy rate of the performance vector of the support vector algorithm is 80.34%. .
THE ROLE OF MODERNIZING ISLAMIC RELIGIOUS EDUCATION AND CHARACTER BUILDING IN FACING THE CHALLENGES OF JUVENILE DELINQUENCY IN THE DIGITAL ERA Syafi'i, Syafi'i; Shokheh, Mukhtamar
Jurnal Al-Ulum : Jurnal Pemikiran dan Penelitian Ke-Islaman Vol 12 No 1 (2025): al-Ulum: Jurnal Pendidikan, Penelitian dan Pemikiran Keislaman
Publisher : Universitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/alulum.12.1.2025.73-83

Abstract

Religious education integrated with character education is a strategic solution in dealing with the negative impacts of modernization, especially among adolescents who are vulnerable to changes in values and behaviors. Modernization brings various challenges, such as the increasing influence of digital media and weak social control, which can lead to deviant behavior and a decline in the moral values of adolescents. The purpose of this study is to analyze the role of religious and character education in shaping adolescent moral behavior and suppressing adolescent delinquency in the midst of modernization. The research method used is a qualitative approach with literature study techniques, which collects and analyzes data from various journals, books, and related scientific articles. The results of the study show that religious education integrated with character education is effective in strengthening the morality of adolescents. This integration has succeeded in forming adolescents' resilience to negative influences, improving their moral reflection skills, and strengthening their identity in the face of social pressure. The implementation of integrated religious and character education has also been proven to minimize the risk of juvenile delinquency by instilling positive values and better self-control skills. The implication of this study is that this research emphasizes that the modernization of Islamic religious education plays an important role in shaping the character of adolescents, preventing delinquency, and facing moral challenges in the digital era.
RELIGIOUS MODERATION IN THE PERSPECTIVE OF MAQASHID SHARI'AH AND ITS APPLICATION IN INDONESIA Ropiah, Siti; Syafi'i, Syafi'i; Haris, Abd
Jurnal Al-Ulum : Jurnal Pemikiran dan Penelitian Ke-Islaman Vol 12 No 1 (2025): al-Ulum: Jurnal Pendidikan, Penelitian dan Pemikiran Keislaman
Publisher : Universitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/alulum.12.1.2025.16-27

Abstract

The purpose of the study is the role of Maqashid Sharia in forming a moderate mindset that respects diversity and maintains a balance between personal and social religious beliefs. In the perspective of Maqashid Sharia, religious moderation does not only include aspects of religious formalities, but refers to the main goal of sharia, namely the benefit of the people. Maqashid Sharia emphasizes five main principles: (hifz al-din), (hifz al-nafs), (hifz al-aql), (hifz al-nasl), and (hifz al-mal). This research uses a qualitative approach with a focus on the analysis of Islamic texts related to the concept of religious moderation. The main data sources of this research consist of classical and modern literature derived from the works of scholars such as Al-Ghazali, Al-Syatibi, and Yusuf Al-Qaradawi. The results obtained in this study are that the concept of religious moderation in Maqashid Syariah provides an overview that Muslims can avoid extremism and intolerance, encouraging the creation of a peaceful and inclusive society. In Indonesia, as a diverse country in terms of religion and culture, the application of religious moderation values from the perspective of Maqashid Syariah is very relevant to strengthen national unity and unity. The implications of this study reinforce the concept of religious moderation as part of Maqashid Shari'ah, which emphasizes balance in religion to maintain the sustainability of a harmonious social life, this research enriches the study of the relationship between moderate Islamic teachings and national values, reinforcing the narrative that Islam and nationality are not two contradictory things.
The Implementation of Merdeka Belajar Curriculum in Islamic Education Learning to Develop Students' Independent Character Syafi'i, Syafi'i; Ali, Mukti; Lubid, Adlan Fauzi
International Journal of Educational Sciences and Development Vol. 3 No. 1 (2025)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijesd.v3i1.1295

Abstract

Purpose – This study aims to examine the implementation of the Merdeka Belajar Curriculum in Islamic Education (PAI) learning, covering the aspects of planning, implementation, and evaluation, as well as how this curriculum contributes to shaping students' independent character at SMP Sumpah Pemuda Jakarta Barat. Methodology/approach –The research employs a qualitative method with a descriptive approach. Triangulation techniques are applied to ensure the validity of data collected through in-depth interviews with the School Principal, Vice Principal for Curriculum Affairs, PAI teachers, and student representatives, as well as direct classroom observations . Findings – The research findings indicate that the planning of the Merdeka Belajar Curriculum is carried out collaboratively between the school administration and PAI teachers, although challenges remain in understanding the new curriculum. In its implementation, learning focuses more on practical activities rather than theoretical lessons, such as memorizing Quranic verses, which has proven effective in fostering students’ independence. Meanwhile, the evaluation process is conducted holistically, combining written tests, oral assessments, and practical worship evaluations, all of which contribute to strengthening students' independent character. Novelty/value – This study provides new insights by demonstrating that the implementation of the Merdeka Belajar Curriculum in PAI learning has a positive impact on developing students' independent character. However, challenges remain, particularly in teachers' and schools' understanding of the new curriculum. The uniqueness of this research lies in its holistic evaluation approach and its focus on student independence within the context of religious education.
Visual Memory and Vocabulary Growth: The Use of Flashcards in Arabic Language Learning Cholis, Siti Dzulfirda Nivea; Syafi'i, Syafi'i
Al-Irfan : Journal of Arabic Literature and Islamic Studies Vol. 8 No. 2 (2025)
Publisher : Sekolah Tinggi Agama Islam Darul Ulum Banyuanyar Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58223/al-irfan.v8i2.556

Abstract

This study examines the impact of flashcard use on enhancing Arabic vocabulary mastery among tenth-grade students of MAN 1 Lamongan. The research was motivated by the persistent difficulty students face in acquiring sufficient vocabulary, which limits their ability to comprehend texts, construct sentences, and express ideas effectively. Employing a quantitative approach with a quasi-experimental one-group pretest–posttest design, the study involved 33 participants. Data were collected through vocabulary tests administered before and after the intervention, during which flashcards were integrated as the main instructional tool. The findings revealed a substantial improvement in students’ performance, as the mean score increased from 43.33 in the pretest to 66.06 in the posttest. A paired-sample t-test confirmed the statistical significance of the gain at both the 5% and 1% levels. Beyond quantitative results, students also showed stronger contextual understanding and greater motivation to engage in learning. These findings highlight that flashcards are not only effective in strengthening vocabulary retention but also in fostering a more interactive and stimulating learning environment
Pendampingan Program Inklusi Sosial pada Komunitas Perempuan Pembaca dalam Mewujudkan Kampung Tematik Hantaran Kota Surabaya Syafi'i, Syafi'i; Novia Adibatus, Shofah
Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 6 No. 1 (2025): Vol. 6 No. 1, Oktober 2025
Publisher : Universitas Dinamika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37802/society.v6i1.892

Abstract

Social welfare program can be achieved through the development of empowered and inclusive communities. However, women’s communities in Balongsari Subdistrict, Surabaya—particularly the Fatayat and Muslimat groups—face limitations in accessing literacy resources that support their social and economic empowerment. This study focuses on mentoring women reader communities through the Kampung Tematik Hantaran program as an effort to develop creative literacy and empower women. The program adopts the concept of a thematic village, focusing on hantaran (gift arrangements, commonly for weddings) as creative products with market potential. The approach used is Asset-Based Community Development (ABCD), which emphasizes the utilization of local assets as the foundation for community development. Community-based mentoring was conducted in RW 05 Balongsari, supported by the mobile literacy service LINKSMOKA. The results show increased skills in arranging hantaran, greater participation of women in local economic activities, and growing interest in reading as well as stronger social networks among community members. This mentoring initiative demonstrates that strengthening literacy and community-based creative economies can effectively promote sustainable social inclusion.
AL-BUGHOT DALAM PERSPEKTIF MAZHAB FIQH Syafi'i, Syafi'i
Kordinat: Jurnal Komunikasi antar Perguruan Tinggi Agama Islam Vol. 16 No. 2 (2017): Jurnal Komunikasi Antar Perguruan Tinggi Agama Islam
Publisher : Kopertais Wilayah I DKI Jakarta dan Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/kordinat.v16i2.6439

Abstract

Al-Bughot Dalam Perspektif Mazhab Fiqh. Salah satu pembahasan yang aktual pada saat sekarang adalah masalah penghianat bangsa. Mereka dengan berani menghinati bangsa dengan kekerasan, Dengan kekuatan militer yang dimiliki, mereka berani melawan pihak keamanan dan akhirnya mereka menentang pemerintahan, bahkan mereka dengan congkak berani memproklamirkan pembentukan negara baru dengan kekuasaan baru pula. Dalam hal seperti ini, Islam memberi kesempatan pada pemeluknya untuk melakukan hal-hal yang terbaik untuk menentukan tindakan apa yang dibutuhkan. Sepertinya ada kesengajaan dari Allah swt. untuk memberi kesempatan kepada pemeluk Islam untuk bertindak sesuai kemampuan nalarnya, dengan catatan tidak bertentangan dengan nas qur’ani dan hadis. inilah yang disebut dengan tindakan ijtihadi. Dalam tindakan ijtihadi sudah dapat dipastikan akan terjadi kontradiksi antara para penentu kebijakan, Karenanya dalam masalah bughot pun terdapat kontradiksi antara para ulama mujtahid, bahkan termasuk empat imam mujtahid yang terkemuka dalam bidang hukum.