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All Journal Jurnal KALAM Analisis: Jurnal Studi Keislaman JOURNAL OF QUR'AN AND HADITH STUDIES Al-Ulum AL-Fikr QIJIS (Qudus International Journal Of Islamic Studies) Jurnal Al-Tadzkiyyah Religio : Jurnal Studi Agama-agama Episteme: Jurnal Pengembangan Ilmu Keislaman Jurnal Akuntansi dan Pajak Shautut Tarbiyah Inquiry: Jurnal Ilmiah Psikologi Al-Dzikra: Jurnal Studi Ilmu al-Quran dan al-Hadits Edukasi Islami: Jurnal Pendidikan Islam Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Jurnal Ilmiah Edunomika (JIE) Mutawatir : Jurnal Keilmuan Tafsir Hadith Ulumuna Jurnal Studi Ekonomi dan Bisnis Islam (SEBI) Smart: Journal of Sharia, Tradition, and Modernity International Journal of Educational Research Excellence (IJERE) Jurnal Pengabdian Pada Masyarakat AT-TAISIR: Journal of Indonesian Tafsir Studies Global Education Journal West Science Islamic Studies Epistemé: Jurnal Pengembangan Ilmu Keislaman Journal of Hadith Studies
Ahmad Isnaeni
Universitas Islam Negeri Raden Intan Lampung
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Journal : Al-Ulum

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Reduction of Income Tax Rate and Compliance of MSME Taxpayers: a Study in the Perspective of Islamic Economic Philosophy Isnaeni, Ahmad; Liya Ermawati; Fitri, Ainul
Al-Ulum Vol. 24 No. 1 (2024): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/au.v24i1.5667

Abstract

This study aims to evaluate the impact of reduced income tax rates on taxpayer compliance Micro, Small, and medium enterprises (SMEs) in the perspective of Islamic economic philosophy. The research method used is a mixed approach (mixed methods). Quantitative Data were obtained from reports on the number of taxpayers who reported tax returns to the Bengkulu–Lampung DGT Regional Office in 2017-2020 and questionnaires, while qualitative data were obtained through interviews with MSME actors and Islamic economics experts. The results showed that the decrease in income tax rate has a positive effect on the compliance of MSME taxpayers. In addition, tax awareness also has a positive and significant effect on MSME taxpayer compliance. Taxpayers who have an understanding and commitment to principles in Islamic economics, such as zakat and social responsibility, tend to be more compliant in reporting and paying taxes.  
Co-Authors Abdul Majid Abdul Malik Ghozali Abshar, Rijal Ulil Abuzar Alghifari Achlami Ainul Fitri Alif Maulana, Alif Bahrudin, Moh. Beko Hendro Budimansyah Budimansyah Charyna Ayu Rizkyanti Dimas Pratomo F. Faisal Faisal, F. Fathur Rohman, Fathur Fauzan . Fitri Yanti Fitri, Ainul Haqiqi, Abdurrahman Raden Aji Heru Sancoko Idrus Ruslan Is Susanto Kiki Muhamad Hakiki Koderi Liya Ermawati Masruchin Masrukhin Muhsin Masykuroh, Siti Mochammad Imron Awalludin Moh Bahrudin Moh. Mukri Muhamad Bisri Mustofa Mutma’innah, Nur’izzatul N. Nasruddin Nadziroh, Umi Najah, Zuhrofiantun Nasruddin, N. Novizal Wendry, Novizal Nur Asiah Nur Asiah Nur, Muhammmad Syawwaluddin Pratomo, Dimas Rina Yana Sancoko, Heru Saputra, Edriagus Siti Masykuroh Siti Patimah Susanto, Is Syafitri, Artika Taufik, Wildan Turohmah, Atia Wahyu Iryana WAHYUNI, CITRA Yana, Rina