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All Journal MIQOT: Jurnal Ilmu-ilmu Keislaman Jurnal Ilmiah Ekonomi Islam Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam JURNAL PENDIDIKAN TAMBUSAI Sketsa Bisnis EKONOMIKA SYARIAH : Journal of Economic Studies Al Hurriyah : Jurnal Hukum Islam Publica: Jurnal Pemikiran Administrasi Negara Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah jurnal syntax admiration Jurnal Kajian dan Pengembangan Umat Al-Sharf: Jurnal Ekonomi Islam JURNAL ILMIAH GLOBAL EDUCATION INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS Journal of Islamic Economics, Management, and Business (JIEMB) Legal Protection for the Partnership Agreement Parties Islam Realitas: Journal of Islamic and Social Studies EKONOMIKA SYARIAH : Journal of Economic Studies ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Proceedings of The International Conference on Business and Economics Journal of Artificial Intelligence and Digital Business Indonesian Research Journal on Education Journal of Management Accounting, Tax and Production Adpebi Science Series COSMOS Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah JPS (Jurnal Perbankan Syariah) Journal of Visionary Sharia Economy (JOVISHE) Jurnal Ragam Pengabdian Risalah Iqtisadiyah: Journal of Sharia Economics Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
Iiz Izmuddin
Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Social Sciences Other

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Pengaruh Samsat Keliling dan Sanksi Pajak Kendaraan Bermotor terhadap Kepatuhan Wajib Pajak di UPTD PPD Sawahlunto Deswandi, Amelia Putri; Illahi, Ilham; Izmuddin, Iiz; Alfin, Aidil
Jurnal Pendidikan Tambusai Vol. 10 No. 2 (2026): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v10i2.38093

Abstract

Penelitian ini bertujuan untuk mengetahui apakah layanan Samsat Keliling dan sanksi pajak kendaraan bermotor berpengaruh terhadap kepatuhan wajib pajak di UPTD PPD Kota Sawahlunto. Penelitian ini dilatarbelakangi oleh masih rendahnya kepatuhan wajib pajak, yang disebabkan oleh sulitnya akses ke kantor Samsat dan kurangnya pemahaman tentang sanksi pajak. Penelitian ini menggunakan metode kuantitatif dengan pendekatan perbandingan sebab-akibat. Sampel terdiri dari 95 orang yang pernah menggunakan layanan Samsat Keliling. Hasilnya menunjukkan bahwa baik layanan Samsat Keliling maupun sanksi pajak secara sendiri-sendiri maupun bersama-sama berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Hasil ini menunjukkan pentingnya peran pemerintah daerah dalam meningkatkan kualitas layanan dan penegakan aturan pajak.
An Analysis of The Application of Sharia Business Ethics Among Vendors at Tourist Markets (A Case Study of Lereng Market in Bukittinggi) Sesnawati, Pitri; Izmuddin, Iiz
International Journal of Education, Information Technology, and Others Vol 9 No 2 (2026): International Journal of Education, information technology   and others
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze how the implementation of sharia business ethics by traders in Lereng Market, and to identify the factors that cause high prices of goods sold by traders to consumers. The research method used is descriptive qualitative with data collection methods through interviews, direct observation, and documentation. The informants of this study consisted of traders, consumers and market managers. The results of this study indicate that some traders have implemented the values of sharia business ethics, such as honesty in conveying the condition of goods and responsibility in setting prices. However, it is undeniable that there are still traders who have not implemented sharia business ethics in their trading activities on the grounds of wanting to get higher profits. In practice, deviations are still found such as the sale of goods at high prices and injustice in service.
Dampak Dinamika Persaingan Harga Beli Sayur oleh Toke pada Kesejahteraan Petani di Pasar Koto Baru, Kec. X Koto, Kab. Tanah Datar Nurfalah Nurfalah; Iiz Izmuddin
ARZUSIN Vol 6 No 2 (2026): APRIL
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i2.9529

Abstract

Although the dynamics of price competition in the marketing of agricultural products have received attention in a number of studies, studies that specifically discuss the mechanism of competition in vegetable purchase prices by toke and its impact on farmers’ welfare in traditional markets remain limited. This study aims to analyze the dynamics of competition in vegetable purchase prices by toke and its impact on farmers’ welfare in Pasar Koto Baru, X Koto Subdistrict, Tanah Datar Regency. This study employed a qualitative approach with a case study design, involving participants consisting of farmers, toke, and representatives of the nagari government selected through purposive sampling. Data were collected through observation, interviews, and documentation, and were then analyzed using the stages of data reduction, data display, and conclusion drawing. The results showed that the determination of vegetable purchase prices had no official standard and was entirely determined by toke based on supply conditions and product quality. Competition among toke took place in a limited manner through verbal agreements, so prices tended to be uniform, whereas farmers were in the position of price takers with limited access to information and distribution. These conditions had an impact on income instability, imbalance in social relations, and psychological pressure on farmers. These findings contribute to the development of imperfect market theory while broadening understanding of traditional market dynamics from economic and social perspectives. This study concludes that price transparency and the strengthening of farmers’ bargaining positions are important aspects in improving farmers’ welfare. Therefore, the government and stakeholders need to expand access to information and improve the distribution system. The implications of this study include theoretical and practical contributions, while also opening opportunities for further research related to strengthening farmers’ institutions.
Co-Authors Afri Tia Deftiana Aidil Alfin Al-Amin Al-Amin, Al-Amin Alfin, Aidil Amelia, Tisa Amsah Hendri Doni Andriawan, Andriawan Anggi Setya Prayoga Anne Putri Asyari Asyari Asyari Asyari Asyari Asyari Asyari Asyari Asyari, Asyari Awaluddin Awaluddin Awaluddin Awaluddin Basir, Gusril Benediktus Rolando Darlis, Rusyaida Denata, Betria Deria, Monica Desi Derlan, Selfiah Deswandi, Amelia Putri Efendi, Diah Ayu Sri Wanda Eli Febriani Elvi Nasriandani Euis Amalia Fahmi Sulaiman Farid Muttaqin, Farid Febri Rahmita Febriani, Ridha Fauzana And Winda Ferdi Prayoga Fikri, Devisa Amalia Fofi Hanifa Seftiani Guraida, Guraida Guspita, Dinda Ayu Gusril Bashir Gusril Basir Hadi Subeno Hardiansyah Padli Hasrat Tiana Putri Hesi Eka Puteri Hidayatul Arief Illahi, Ilham Indri Perdana Irvan Nanda Joni, Yefri Khairunnisa, Zuliana Kiki Razroma Yantika Loso Judijanto Maisaroh Maisaroh Meisy Melani Meisy Melani Mesis Rawati Mita Mita Mohamad Abdun Nasir Nanda, Irvan Nurafni Sofya Nurfalah Nurfalah Nursya’diah Nursya’diah Nurul Nasriah Nurvina Hidayati Oktavia, Delvi Pendi Hasibuan Perdana, Indri PRABOWO, RIZKI Purwaningsih, Selvi Rahayu Ningsih Rahma Detik Kuriningsih Rahma Detik Kurningsih Rahmat Rahmat Ramadani, Uci Rezkina Hayati Rianti, Mila Rika Widianita Rina Anggraini Rini Elvira Rohman, Ahmad Fadlu Rusyaida Rusyaida Rusyaida Rusyaida Rusyaida Rusyaida Rusyaida, Rusyaida Safira, Fadilla Sari, Oktri Lola Sesnawati, Pitri Vewi Julita Wewis Gilang Sari Widi Nugraha Widia Sukra Yenty Astari Dewi Yerna Wiza Yolanda, Stevia Yuwarman Mansur Zulkarnaen Zulkarnaen Zuwardi Zuwardi ZUWARDI, ZUWARDI