Miswardi Miswardi
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Kebijakan Pemerintah Daerah Kota Bukittinggi dalam Mengoptimalkan Penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (Pbb-P2) (Studi Kasus: Kelurahan Kubu Tanjung) Fadila Fadila; Miswardi Miswardi
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.v6i2.9243

Abstract

The collection of rural and urban land and building tax (PBB-P2) in Kubu Tanjung Urban Village remains suboptimal, with realized revenue reaching only 29% of its potential, creating a gap between tax capacity and actual receipts and constraining the availability of funds for local development. This study aimed to analyze the policies of the Bukittinggi City Government in optimizing PBB-P2 revenue and to identify the factors that contribute to the low tax awareness of residents in Kubu Tanjung Urban Village in fulfilling their tax obligations. A qualitative approach was employed, with data collected through observation, interviews, and documentation involving village officials and registered taxpayers in Kubu Tanjung Urban Village. The findings show that the policy measures for optimizing PBB-P2 revenue have not been implemented effectively. The low realization of tax revenue is primarily influenced by (1) limited taxpayer awareness and compliance, (2) unstable community economic conditions, with most residents depending on the agricultural sector with uncertain incomes, (3) suboptimal socialization and dissemination of tax information, and (4) collection efforts that are largely confined to the distribution of Tax Due Notification Letters (SPPT) without firm law enforcement at the village level. Although the services provided by village officials are considered adequate and active, economic constraints and low public awareness remain the main obstacles. This study concludes that strengthening PBB-P2 optimization policies must be accompanied by increased intensity and quality of socialization as well as support for community economic empowerment, so that tax payment compliance can improve and local development objectives can be achieved more optimally.
Analisis Upaya Petani dalam Meningkatkan Produktivitas Kelapa Sawit Berdasarkan Perspektif Bisnis Syariah di Nagari Kamang Baru Fadilla Anggraini; M. Imamuddin; Miswardi Miswardi; Rusydi Fauzan
ARZUSIN Vol 6 No 4 (2026): AGUSTUS
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i4.10295

Abstract

Oil palm productivity has received attention in various studies, yet studies specifically discussing independent smallholders’ efforts to increase oil palm productivity from the perspective of sharia business remain limited. This study aims to analyze oil palm farmers’ efforts to increase productivity, identify the obstacles they face, and analyze farmers’ strategies for overcoming these obstacles based on the perspective of sharia business in Nagari Kamang Baru. This study used a qualitative approach with a case study design, involving independent oil palm farmers and farm laborers selected through purposive sampling. Data were collected through in-depth interviews, field observations, and documentation, then analyzed using the interactive analysis model of Miles, Huberman, and Saldaña through the stages of data reduction, data presentation, and conclusion drawing. The results show that efforts to increase productivity were carried out through land fertilization before planting, the use of superior seedlings, regular fertilization, plantation maintenance, and oil palm replanting. The main obstacles faced by farmers included environmental factors, seedling quality, labor availability, limited capital, and farm business management. In addition, cooperative practices among farmers, mutual assistance in the harvesting process, and efforts to maintain the sustainability of farm businesses reflect the application of sharia business values in oil palm agricultural management. This study contributes to the development of sharia agribusiness studies and expands understanding of the relationship between agricultural productivity and the application of sharia business principles in oil palm farm management. The implications of this study emphasize the importance of strengthening farmers’ capacity, sharia value-based cooperation, and sustainable farm business governance in increasing oil palm productivity.