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Analisis Faktor yang Mempengaruhi Kepatuhan Wajib pajak Bumi Bangunan Terhadap Sanksi Pajak riskiana, Nadia; Khoiri Furqon, Imahda
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 3 No 1 (2021): Jurnal AKTIVA
Publisher : Nusa Putra University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v3i1.33

This study aims to analyze the effect of taxpayer attitudes, taxpayer awareness, and sanctions against taxpayers, on taxpayer compliance in paying land and building taxes. The data obtained is in the form of data from the regional office of the tax directorate general. The analysis method used is descriptive quantitative r. The test results show that partially the attitude of taxpayers has no significant effect on taxpayer compliance, taxpayer awareness has a significant effect on taxpayer compliance, tax knowledge has a significant effect on taxpayer compliance, and simultaneously the attitude of taxpayers, taxpayer awareness, and tax sanctions have a significant effect on taxpayer compliance.

ANALISIS EFEKTIVITAS PEMUNGUTAN PAJAK BUMI DAN BANGUNAN SEKTOR PERDESAAN DAN PERKOTAAN (PBB-P2) DI KABUPATEN PEMALANG Sri Mulyani, Dina; Khoiri Furqon, Imahda
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 3 No 1 (2021): Jurnal AKTIVA
Publisher : Nusa Putra University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v3i1.36

Land and Building Tax in the Rural and Urban Sector (PBB-P2) is one of the taxes managed by the Regional Government, starting from the administration process to tax collection including the exploration of its potential. Rural and Urban Land and Building Tax is a tax on land and / or buildings that are owned, controlled, and or utilized by individuals or entities, except for areas used for plantations, forestry and mining business activities. The management of land and building taxes is left to regional governments since the enactment of Law Number 28 of 2009 concerning Regional Taxes and regional levies. The purpose of this study was to determine how the land and building tax payment system in Pemalang Regency. The results showed that the effectiveness of the land and building tax payment system in Pemalang Regency was less effective. Factors that have not yet achieved the realization of land and building tax revenue include taxpayers who have not fully reported and deposited the amount that should have been paid in accordance with their tax arrears and it is hoped that public awareness will want to pay Land and Building Tax so that local revenue (PAD) can increase. The research method used in this research is interview, documentation and observation. Where the researchers conducted interviews with several local residents, and provided a questionnaire containing the effectiveness of tax collection in the area.

Peran Pajak sebagai Instrumen Kebijakan Fiskal dalam Mengantisipasi Krisis Ekonomi pada Masa Pandemi Covid-19 Fauziah Aqmarina; Imahda Khoiri Furqon
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 3 No 2 (2020): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Abstract Tax is one of the fiscal policy instruments that affect the economic development of a country. The purpose of research is to analyze the role of taxes as a fiscal policy instrument in anticipating the economis crisis during the pandemic covid-19. This research method uses a qualitative research method with a descriptive type of approuch used to describe in depth the role of taxes as a fiscal policy instrument in national taxation praxis during the covid-19 period. The result of this research show that taxes play a role as a fiscal policy instrument with a combination of regular functions and economic stabilization to maintain conditions of contraction and relaxation of the national economy which has flexibility for sustainable state revenues; distribution for public welfare while maintaining the stabilization of economic growth that supports national development is one of the determining factors for the success of fiscal policy in increasing investment competitiveness and anticipating a weakening of the global economy. Keywords: Tax, Fiscal Policy, Economy Crysis, Covid-19

TEORI KONSUMSI dalam ISLAM Imahda Khoiri Furqon
Adzkiya : Jurnal Hukum dan Ekonomi Syariah Vol 6 No 1 (2018): Adzkiya Jurnal Hukum dan Ekonomi Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Meto

Konsumsi adalah satu kegiatan ekonomi yang penting, bahkan terkadang dianggap paling penting. Dalam ekonomi konvensional prilaku konsumsi dituntun oleh dua nilai dasar, yaitu rasionalisme dan utilitarianisme. Kedua nilai dasar ini kemudian membentuk suatu prilaku konsumsi yang hedenostik – materialistik, individualistik, serta boros (wastefull). Secara sederhana dapat dikatakan bahwa prinsip dasar bagi konsumsi adalah manusia akan mengkonsumsi apa saja dan dalam jumlah berapapun sepanjang : anggarannya memenuhi dan memperoleh kepuasan maksimum. Dalam Islam, konsumsi tidak seperti itu. Karena ada hal yang menjadi aturan bagaimana etika konsumsi. Untuk itu perlu kiranya diketahui bagaimanakah teori konsumi dalam Islam.

MERETAS NILAI EKONOMI MANAJEMEN Imahda Khoiri Furqon
Adzkiya : Jurnal Hukum dan Ekonomi Syariah Vol 7 No 2 (2019): Adzkiya: Jurnal Hukum dan Ekonomi Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Meto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/adzkiya.v7i2.1484

The purpose of this study is to obtain information on the management of entrepreneurial leadership competency, the obstacles in the management of entrepreneurial leadership, and solutions to overcome barriers of entrepreneurial leadership management of the leader at Sanggung, Gatak, Sukoharjo in 2016. This research approach used qualitative research. This research was conducted at Sanggung village in April until June 2016. Subject of this research was the leader of Sanggung village, while the informants were Secretary, Head of Government Affairs, Head of Public Welfare Affairs, BPD, Public Figure, and BKM. Technique of collecting data used interviews, observation and documentation. Data analysis used an interactive model.The results of the research are: 1) the leader of Sanggung in conducting leadership management of entrepreneurship competency is shown by village building program of entrepreneurship-oriented. This program is described in short-term and middle-term planning. Leadership management of entrepreneurial competency has the following stages: planning of work program, organizing, implementing, facilitating, and monitoring of evaluation. 2) there are several obstacles in the leader of Sanggung in conducting leadership management of entrepreneurship competencyincluding: a) lack of expert, b) limited entrepreneurship education and training for the community, the budget for the implementation of education and training for entrepreneurship is also very minimal; c) generally, the society depends on working capital, entrepreneurship defined by the amount of working capital is not the spirit to work to face the challenges in producing products according to market needs. 3) There are three solutions that have been programmed by the leader, there are: a) cooperation with entrepreneurial experts so that the logical consequence is reachable. Recently, the regional government represented by the leader is approaching to bridge cooperation with entrepreneurial expert; b) mapping instructor in accordance with the priorities of education and training materials; c) continuous motivation given to the public to do the entrepreneurial spirit, to get ready to face the challenge, and to meet the needs of the market.

TEORI KONSUMSI dalam ISLAM Imahda Khoiri Furqon
Adzkiya : Jurnal Hukum dan Ekonomi Syariah Vol 6 No 1 (2018): Adzkiya Jurnal Hukum dan Ekonomi Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Meto

Konsumsi adalah satu kegiatan ekonomi yang penting, bahkan terkadang dianggap paling penting. Dalam ekonomi konvensional prilaku konsumsi dituntun oleh dua nilai dasar, yaitu rasionalisme dan utilitarianisme. Kedua nilai dasar ini kemudian membentuk suatu prilaku konsumsi yang hedenostik – materialistik, individualistik, serta boros (wastefull). Secara sederhana dapat dikatakan bahwa prinsip dasar bagi konsumsi adalah manusia akan mengkonsumsi apa saja dan dalam jumlah berapapun sepanjang : anggarannya memenuhi dan memperoleh kepuasan maksimum. Dalam Islam, konsumsi tidak seperti itu. Karena ada hal yang menjadi aturan bagaimana etika konsumsi. Untuk itu perlu kiranya diketahui bagaimanakah teori konsumi dalam Islam.

MERETAS NILAI EKONOMI MANAJEMEN Imahda Khoiri Furqon
Adzkiya : Jurnal Hukum dan Ekonomi Syariah Vol 7 No 2 (2019): Adzkiya: Jurnal Hukum dan Ekonomi Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Meto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/adzkiya.v7i2.1484

The purpose of this study is to obtain information on the management of entrepreneurial leadership competency, the obstacles in the management of entrepreneurial leadership, and solutions to overcome barriers of entrepreneurial leadership management of the leader at Sanggung, Gatak, Sukoharjo in 2016. This research approach used qualitative research. This research was conducted at Sanggung village in April until June 2016. Subject of this research was the leader of Sanggung village, while the informants were Secretary, Head of Government Affairs, Head of Public Welfare Affairs, BPD, Public Figure, and BKM. Technique of collecting data used interviews, observation and documentation. Data analysis used an interactive model.The results of the research are: 1) the leader of Sanggung in conducting leadership management of entrepreneurship competency is shown by village building program of entrepreneurship-oriented. This program is described in short-term and middle-term planning. Leadership management of entrepreneurial competency has the following stages: planning of work program, organizing, implementing, facilitating, and monitoring of evaluation. 2) there are several obstacles in the leader of Sanggung in conducting leadership management of entrepreneurship competencyincluding: a) lack of expert, b) limited entrepreneurship education and training for the community, the budget for the implementation of education and training for entrepreneurship is also very minimal; c) generally, the society depends on working capital, entrepreneurship defined by the amount of working capital is not the spirit to work to face the challenges in producing products according to market needs. 3) There are three solutions that have been programmed by the leader, there are: a) cooperation with entrepreneurial experts so that the logical consequence is reachable. Recently, the regional government represented by the leader is approaching to bridge cooperation with entrepreneurial expert; b) mapping instructor in accordance with the priorities of education and training materials; c) continuous motivation given to the public to do the entrepreneurial spirit, to get ready to face the challenge, and to meet the needs of the market.

Pengaruh sistem e-filing, sosialisasi perpajakan, dan sanksi perpajakan terhadap kesadaran dan kepatuhan wajib pajak Ainun Aqiila; Imahda Khoiri Furqon
KINERJA Vol 18, No 1 (2021)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jkin.v18i1.8735

Penelitian ini bertujuan untuk mengetahui pengaruh sistem E-filling, sosialisasi perajakan, dan sanksi perpajakan terhadap kesadaran dan kepatuhan wajib pajak. Pengaruh sistem E-Filling berhubungan dengan sosialisasi perpajakan yan dilakukan direktorat jendral pajak. Apakah sistem E-Filling bisa meningkatkan kesadaran wajib pajak atau tidak. Kesadaran wajib pajak dapat diukur dari presentase jumlah SPT yang dilaporkan tepat waktu. Sosialisasi perpajakan dapat diukur dari jumlah kegiatan sosialisasi yang diakukan KPP Pratama Batang untuk wajib pajak. Penelitian ini menggunakan data kuantitatif berupa data sekunder yang diperoleh dari KPP Pratama Batang. Penelitian ini membuktikan bahwa pengaruh E-Filing, sosialisasi perpajakan, dan sanksi perpajakan terhadap kesadaran dan kepatuhan wajib pajak berpengaruh terhadap penerimaan pajak penghasilan di KPP Pratama Batang. Pengujian secara persial menghasilakan bahwa sistem E-filing berpangaruh positif karena mempermudah wajib pajak. Sedangkan sosilisasi perpajakan kurang berpengaruh, sanksi atas pelanggaran wajib pajak berpengaruh positif, dan kesadaran wajib pajak masih sangat kurang di KPP Pratama Batang.

Tax Socialization, Tax Knowledge, and Tax Sanctions' Influence on Taxpayer Compliance with Individuals at KPP Pratama Pekalongan Mochamad Yusuf; Imahda Khoiri Furqon; Drajat Stiawan
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 10, No 1 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v10i1.19347

The number of taxpayers from year to year is increasing. However, the increase in the number of taxpayers is not matched by taxpayer compliance in paying taxes. The problem of compliance is an obstacle to maximising tax revenue. The purpose of this study was to examine the effect of Tax Socialization, Tax Knowledge, and Tax Sanctions on Individual Taxpayer Compliance at the Pekalongan Pratama Tax Service Office. The sample used was 100 respondents from the population of Individual Taxpayers registered in Pekalongan 17.261 in 2020. Not all of these numbers became the research object for time and cost-efficiency. Sampling was done by a simple random sampling method. The primary data collection method used is a survey method using a questionnaire. Data were analyzed using instrument tests, classical assumption analyses, multiple linear regression analyses, and hypothesis testing. The results of the analysis carried out on individual taxpayers registered at KPP Pratama Pekalongan, namely the variables of Tax Socialization and Tax Sanctions affect the Compliance of Individual Taxpayers. However, Tax Knowledge has no effect on Individual Taxpayer Compliance

Pengaruh Pengetahuan, Sanksi, Kesadaran dan Kualitas Pelayanan Petugas Pajak Terhadap Kepatuhan Pajak M. Fathrezza Imani; Imahda Khoiri Furqon
Velocity: Journal of Sharia Finance and Banking Vol. 2 No. 1 (2022): May 2022
Publisher : Department of Islamic Banking, Faculty of Islamic Economics and Business, UIN KH Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/velocity.v2i1.5080

This research was conducted with the aim of analyzing the effect of Knowledge, Sanctions, Awareness and Service Quality of Tax Officers on Taxpayer Compliance. Data obtained through a questionnaire distribution survey and supported by the Regional Office or Regional Office of the Directorate General of Taxes. The analytical method used is descriptive quantitative. The test results show that partially Tax Knowledge has a significant effect on Taxpayer Compliance, Tax Sanctions have no significant effect on Taxpayer Compliance, Tax Officer Service Quality has no significant effect on Taxpayer Compliance, Taxpayer Awareness has no significant effect on Taxpayer Compliance.

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