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Masnun Tahir's View on the Sociological Construction of the Phenomenon of Nikah Siri in Indonesia Rosalia, Rosalia; Zanjabila, Nabila; Khairunisa, Indah; Asy’ari, Sigit Fiqri; Zahroh, Silmita; Oktaviyani, Keyza
TATHO: International Journal of Islamic Thought and Sciences Volume 3, Issue 1 (2026) : IN-PROGRESS
Publisher : International Tatho Academics

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70512/tatho.v3i1.106

Abstract

  This qualitative study aims to identify the thoughts of Masnun Tahir, a professor of Islamic civil law, on the causes of the phenomenon of unregistered marriages (nikah siri). Primary data was obtained from Masnun Tahir's scientific journal articles. This study uses Soerjono Soekanto's theory of legal effectiveness as a perspective. The results of the study show that, according to Masnun Tahir, the phenomenon of nikah siri is influenced by a low understanding of the law, weak law enforcement, the dominance of cultural norms over state law, and limited access to fair and affordable legal facilities. The findings of this study contribute to the importance of preventive strategies against the complexity of sociological factors causing the rampant cases of nikah siri.
Pengaruh Sikap, Norma Subjektif, Dan Kontrol Perilaku Terhadap Kepatuhan Wajib Pajak Rosalia, Rosalia; Arifin, Arifin
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 5 No. 1 (2026): Pajak Sebagai Pemasukkan Negara dan Sekelumit Permasalahannya
Publisher : Prisani Cendekia

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Abstract

This study aims to analyze the influence of attitude, subjective norms, and perceived behavioral control on taxpayer compliance. The theoretical foundation of this study is the Theory of Planned Behavior, which emphasizes the role of psychological factors in shaping individual behavior. This research adopts a quantitative approach using a survey method targeting individual taxpayers. Data were collected through questionnaire distribution and analyzed using regression analysis and structural model testing. The results indicate that attitude and subjective norms do not have a significant effect on taxpayer compliance. In contrast, perceived behavioral control has a positive and significant influence on taxpayer compliance. These findings suggest that individuals’ ability to understand, manage, and fulfill their tax obligations is the primary factor driving compliance. This study implies that efforts to improve tax compliance should focus on enhancing taxpayers’ ease, understanding, and capability in meeting their tax obligations.