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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences TOFEDU: The Future of Education Journal
Bambang Saputra
STIE Madani Balikpapan
Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Tauhid is the Main Solution to Overcoming the Covid-19 Pandemic Monang, Sori; Saputra, Bambang; Harahap, Abdurrohim
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3500

Abstract

Covid-19 has changed the world order. The number of victims of COVID-19 is increasing day by day. According to the latest figures from the World Health Organization (WHO) Friday (20/07) the number of Covid-19 cases worldwide reached 90,054,813. Various efforts in the context of prevention, treatment, and so on have also been made to prevent the spread of the corona virus, to lockdown and social distancing. However, as a religious community (Islam) the Covid-19 pandemic has actually become an opportunity to increase tauhid to Allah SWT. From the point of view of Islam, the Corona virus outbreak can be seen as a test for a people to always draw closer to Allah. Using the content analysis methodology, this study seeks to link tauhid with the prevention of the COVID-19 pandemic. As a Muslim, we are required to realize tauhid in our daily lives, because tauhid is the basic teaching of Islam on which religious laws are built. The conclusion obtained is that increasing tauhid will be able to prevent the transmission of covid-19 through a strong belief that Allah SWT will take care of His servants who always maintain cleanliness by ablution and also believe in Allah SWT as a healing god (positive thinking) so that it can increase the immunity of the human body.
Fiscal loss as a tax planning strategy in Indonesia Putra, Arie Anggara; Saputra, Bambang; Pahala, Indra; Wahono, Puji
The Future of Education Journal Vol 4 No 6 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i6.702

Abstract

This study aims to analyze tax planning strategies related to fiscal losses and business closure within the framework of Indonesian taxation law. Fiscal loss, if not properly managed, can lead to suboptimal tax positions for corporate taxpayers, particularly in the context of business termination or restructuring. Through a normative juridical approach combined with case-based analysis, this paper examines several strategic alternatives, including the revaluation of fixed assets to align book and tax values, corporate mergers as a means to utilize carried-forward fiscal losses, and the procedures for Taxpayer Identification Number (NPWP) and Taxable Entrepreneur Confirmation Number (NPPKP) deregistration. These methods are evaluated in terms of their legal basis, practical implementation, and potential tax efficiency outcomes. The findings suggest that with appropriate planning and compliance, taxpayers can mitigate fiscal burdens, optimize the use of past losses, and ensure a lawful and efficient exit from business operations. The study contributes to the understanding of tax planning as a crucial component of corporate financial strategy, particularly in scenarios involving financial distress or liquidation.
Co-Authors Harahap, Abdurrohim Indra Pahala Monang, Sori Putra, Arie Anggara Wahono, Puji