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Journal : al-ulum

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 Afriyan, Ricky Ahmad Junaidi Ahmad Muttaqin Ainul Fitri Akhmad Ikhwani Alif Maulana, Alif Anjela Kharomah Bahrudin, Moh. Bakhtiyor Tursunov Beko Hendro Budimansyah Budimansyah Budimansyah Charyna Ayu Rizkyanti Deswara, Rahmadani Eka Dimas Pratomo Dwiq Fajri Pakeh Ellia Kurnia Ningsih F. Faisal Faisal, F. Faizal Amin Farhana Fathur Rohman, Fathur Fauzan . Fauzan Fauzan Fitri Yanti Fitri, Ainul Gita Zahratus Sholeha Hanum, Marsella Tria Amanda Hany, Wafiq Haqiqi, Abdurrahman Raden Aji Hartono Hartono Hendryk Hanggara Saputra Heru Sancoko Idrus Ruslan Ikhlas Sabili Huda Imelda Wati Indah Dwi Cahya Izzati Indah, Ayu Is Susanto Khairullah Kiki Muhamad Hakiki Koderi Kurniasih, Dini Livia Rossi Alfareza Liya Ermawati Luthfi Salim M. Achlami H.S. Masruchin Masruchin , Masruchin Masrukhin Muhsin Masykuroh, Siti Maulana Halim Hafiz Miftahul Rizki Afiah Mochammad Imron Awalludin Moh Bahrudin Moh. Mukri Muhamad Bisri Mustofa Mutma’innah, Nur’izzatul N. Nasruddin Nadziroh, Umi Naely Uswatun Hasanah Najah, Zuhrofiantun Nasruddin, N. Nasywa Sania Yudanti Nidaul Fauziah Novizal Wendry, Novizal Nur Asiah Nur Asiah Nur, Muhammmad Syawwaluddin Nurul Isnaini Pratomo, Dimas Rahmad Purnama, Rahmad Raiz Anwar Rina Yana Rivaldi, Muhammad Arma Samah Umi Mujahidah Sancoko, Heru Saputra, Edriagus Septiawadi Septiawadi Siti Badiah Siti Lailatul Atiah Siti Masykuroh Siti Patimah Suhandi Suhandi Susanto, Is Syafitri, Artika Taufik, Wildan Turohmah, Atia Urbaningrum A, Anastasya Wahyu Iryana WAHYUNI, CITRA Yana, Rina yanti, asri yoga irawan