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PENGARUH PPH 21 TERHADAP PENERIMAAN PADA KPP MAKASSAR SELATAN Dellah Fadhilatunnisa; Amran Amran; Arsi Cahyani
Jurnal Riset Perpajakan: Amnesty Vol 2 No 2 (2019): November 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v2i2.2538

Abstract

This research was conducted to illustrate the extent of the influence of income tax acceptance of article 21 on tax revenues at Makassar's primary tax Service office. The method used in this research is a descriptive method with a quantitative approach. The research was conducted at Makassar South's primary tax office with methods of data collection in the form of document studies and field studies. Data analysis is expressed in the form of information that is developed with other data to obtain the clarity between variables so that the conclusion is withdrawn received or rejected hypothesis. The results showed that the results of the test that PPH article 21 have an effect on tax revenues at the primary tax office of the South Mkassar
Strategi Guru dalam Meningkatkan Kualitas Pembelajaran Fikih di Madrasah Aliyah Negeri 1 Kota Bogor Muhammad Farhan Farizi; Andri Ardiansyah; Amran Amran
ANWARUL Vol 5 No 3 (2025): JUNI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/anwarul.v5i3.5821

Abstract

This study is motivated by the low quality of fiqh instruction in several madrasahs, which affects students’ comprehension and active participation in the learning process. Yet, fiqh as a subject plays a strategic role in shaping students’ religious character, understanding of Islamic law, and social behavior. The aim of this research is to identify the strategies used by teachers to improve the quality of fiqh instruction at Madrasah Aliyah Negeri (MAN) 1 Kota Bogor. A qualitative approach was employed, with data collected through interviews, observation, and documentation involving fiqh teachers of grades XI and XII. The findings reveal that teachers implement varied instructional strategies, such as Contextual Teaching and Learning (CTL), which links lesson content with students’ real-life experiences, and Problem Based Learning (PBL), which stimulates critical thinking and collaboration. Additionally, the use of digital, visual, and environmental-based learning media has proven effective in enhancing conceptual understanding and student engagement in class. The main conclusion of this study is that contextual, interactive, and innovative teaching strategies can holistically improve the quality of fiqh instruction across cognitive, affective, and psychomotor domains. The implications of this research underscore the importance of continuous professional development for teachers and institutional support to ensure the consistent implementation of innovative instructional strategies, thereby enhancing the overall quality of Islamic education in madrasah.