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All Journal Al-Qanun: Jurnal Pemikiran dan Pembaharuan Hukum Islam Teosofi: Jurnal Tasawuf dan Pemikiran Islam DEDIKASI JURNAL MAHASISWA ISLAMICA: Jurnal Studi Keislaman Religio : Jurnal Studi Agama-agama Religi�: Jurnal Studi Agama-agama AL-HUKAMA´ Al-Daulah : Jurnal Hukum dan Perundangan Islam Jurnal Studi Gender Indonesia SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam Al-Jinayah: Jurnal Hukum Pidana Islam Jurnal Pengabdian Masyarakat (ABDIRA) Ma'mal: Jurnal Laboratorium Syariah dan Hukum Maliyah : Jurnal Hukum Bisnis Islam Volksgeist: Jurnal Ilmu Hukum dan Konstitusi Journal of Artificial Intelligence and Digital Business Jurnal Pengabdian kepada Masyarakat : Kreasi Mahasiswa Manajemen Al-Hukama: The Indonesian Journal of Islamic Family Law Tasyri' : Jurnal Muamalah dan Ekonomi Syariah Azimuth: Journal of Islamic Astronomy
Sanuri
Universitas Islam Negeri Sunan Ampel Surabaya
Religion Aerospace Engineering Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Social Sciences Other

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Pengaruh Pemahaman Pajak dan Hambatan Pembayaran terhadap Kepatuhan Pajak UMKM di Kota Bandung Alwiansah, Alfin; Firmansyah, Rizky; Sanuri, Sanuri
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.5226

Abstract

Pajak merupakan salah satu sumber utama penerimaan negara yang berperan penting dalam mendukung pembiayaan pembangunan nasional. Keberhasilan sistem perpajakan, khususnya sistem self-assessment yang diterapkan di Indonesia, sangat bergantung pada tingkat kepatuhan wajib pajak dalam melaksanakan kewajiban perpajakannya. Usaha Mikro, Kecil, dan Menengah (UMKM) sebagai sektor yang memiliki kontribusi signifikan terhadap perekonomian nasional masih menunjukkan tingkat kepatuhan pajak yang relatif rendah. Penelitian ini bertujuan untuk menganalisis pengaruh pemahaman pajak dan hambatan pembayaran pajak terhadap kepatuhan pajak UMKM di Kota Bandung. Penelitian ini menggunakan pendekatan kuantitatif dengan desain verifikatif. Populasi penelitian meliputi 50 pelaku UMKM di Kota Bandung yang seluruhnya dijadikan sampel melalui teknik sampling jenuh. Data dikumpulkan menggunakan kuesioner terstruktur dengan skala Likert lima poin dan dianalisis menggunakan regresi linier berganda. Hasil pengujian menunjukkan bahwa pemahaman pajak berpengaruh positif dan signifikan terhadap kepatuhan pajak UMKM, yang mengindikasikan bahwa semakin tinggi tingkat pemahaman pelaku UMKM terhadap peraturan, perhitungan, serta prosedur pembayaran dan pelaporan pajak, maka semakin tinggi pula tingkat kepatuhan pajaknya. Sebaliknya, hambatan pembayaran pajak tidak berpengaruh signifikan secara parsial terhadap kepatuhan pajak. Namun, secara simultan pemahaman pajak dan hambatan pembayaran pajak terbukti berpengaruh signifikan terhadap kepatuhan pajak UMKM. Temuan ini menegaskan bahwa faktor kognitif berupa pemahaman pajak memiliki peran yang lebih dominan dibandingkan hambatan administratif dalam membentuk kepatuhan pajak UMKM. Oleh karena itu, upaya peningkatan kepatuhan pajak UMKM perlu difokuskan pada peningkatan literasi dan pendampingan perpajakan secara berkelanjutan.
Digital Fiqh and Maqāṣid al-Sharīʿah in the Onlife Condition: A Digital Hermeneutic Critique of Algorithmic Power for Islamic Pistemic Sovereignty Suhermanto Ja'far; Haqqul Yaqin; Iffah Iffah; Hodri Hodri; Sanuri Sanuri
Samarah: Jurnal Hukum Keluarga dan Hukum Islam Vol. 10 No. 1 (2026): Samarah: Jurnal Hukum Keluarga dan Hukum Islam
Publisher : Islamic Family Law Department, Sharia and Law Faculty, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/sjhk.v10.i1.31868

Abstract

This study examines the growing influence of algorithmic governance on religious authority and knowledge production in digital environments, particularly within the Muslim digital sphere. In the contemporary onlife condition, where online and offline realities increasingly converge, algorithmic systems shape the visibility, interpretation, and circulation of Islamic discourse. This raises a critical question: how can Islamic jurisprudence respond to the epistemic and ethical challenges posed by algorithmic power? This article explores digital fiqh as an epistemological and normative framework capable of critically engaging algorithmic structures through the lens of maqāṣid al-sharīʿah. The study employs a critical qualitative approach using digital hermeneutics and multidisciplinary literature analysis, drawing on theoretical perspectives from algorithmic epistemology, Islamic legal theory, and digital ethics. The findings indicate that fiqh should be reinterpreted not merely as a legal product but as an epistemic apparatus capable of evaluating algorithmic governance and negotiating justice, dignity, and meaning in digitally mediated environments. Theoretically, this study expands the scope of maqāṣid into the domain of digital ethics, addressing issues such as privacy, algorithmic bias, and data commodification. Practically, it proposes the integration of digital literacy in Islamic education, the development of alternative digital platforms, and the promotion of digital self-determination within Muslim communities. This article argues that digital fiqh can function not only as a normative response to technological change but also as a decolonial strategy for reclaiming Islamic epistemic sovereignty in the algorithmic world order.
Digitalization and Cyberfeminism: Reinterpreting Islamic Criminal Law for Gender Equality and Women’s Rights Azizah, Imroatul; Mukaromah, Lisa Aminatul; Anam, Khurul; Sanuri, Sanuri; Mubarok, Nafi'
Volksgeist: Jurnal Ilmu Hukum dan Konstitusi Vol. 9 Issue 1 (2026) Volksgeist: Jurnal Ilmu Hukum Dan Konstitusi
Publisher : Faculty of Sharia, Universitas Islam Negeri (UIN) Profesor Kiai Haji Saifuddin Zuhri Purwokerto, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/volksgeist.v9i1.15378

Abstract

The rapid development of digital technology has transformed social interaction while simultaneously increasing women’s vulnerability to online gender-based violence, including revenge pornography, cyber harassment, and doxxing. Existing studies in cyberfeminism and digital legal scholarship demonstrate that digital spaces often reproduce patriarchal structures and discriminatory practices against women. Meanwhile, contemporary Islamic legal studies indicate that maqāṣid al-sharī‘ah possesses conceptual flexibility to respond to emerging socio-technological issues; however, these perspectives are rarely integrated systematically within the discourse of Islamic Criminal Law (fiqh al-jināyah). This study aims to reinterpret fiqh al-jināyah through the frameworks of maqāṣid al-sharī‘ah and cyberfeminism in order to construct a more inclusive and adaptive legal paradigm for protecting women’s rights in the digital era. Employing a normative juridical method, this research analyzes primary Islamic legal sources, classical fiqh literature, fatāwā, and Indonesian statutory regulations, including the Electronic Information and Transactions Law (UU ITE), the Personal Data Protection Law (UU PDP), and the Sexual Violence Crime Law (UU TPKS). The study also incorporates contemporary literature on cyberfeminism, digital violence, and gender justice. The findings reveal that the principles of maqāṣid al-sharī‘ah, particularly ḥifẓ al-‘irḍ (protection of dignity) and ḥifẓ al-nafs (protection of life), provide a strong normative foundation for categorizing digital gender-based violence as jarīmah ta‘zīr requiring adaptive sanctions. Furthermore, cyberfeminism contributes a transformative epistemological approach by repositioning women as active agents in legal interpretation and reform. This study ultimately contributes to the reconstruction of Islamic criminal jurisprudence that is gender-sensitive, contextually responsive, and aligned with the realities of contemporary digital society.
Co-Authors AdiTriyanto, Sigit Alwiansah, Alfin Anam, Khurul Apriyanti, Ranti Ayu Ningtiyas, Mega Azizah, Imroatul Dedi Dewantara Devi Nur Eka Chandra Febia Nisaul Chamsa Gebi Putri Susanti Haqqul Yaqin Hodri Hodri Iffah Iffah Ikhtivaya, Sri Indri Kharisma Inten Risna Irna Rizka Fadillah Isnatun Nur Baeti Kafi Muhammad Fahruddin Lisa Aminatul Mukaromah Lutfiana Ummi Sofiya Magfiroh, Syahriyatul Moh. Usvi Mohammad Farid Mulyani . Nafi' Mubarok Nur Aini Nur Hikmah Nur Laili Kasanah Nur, Maulida Nuril Fahmi Nurul fadillah, Nurul Oktavianti, Oppyta Pungki, Anjela Putra, Shovan Arsya Rizky Firmansyah Safaat Aeni, Ira SAmin, Moch Siti Khotimatun Khasanah Siti Lailatul Rif'ah al Fariza Siti Tatmainul Qulub Suhermanto Ja'far Syarif Hidayatullah Yuli Rohmiyati