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DINAMIKA KEPATUHAN PAJAK TERHADAP WAJIB PAJAK UMKM DI INDONESIA Setyowati, Diah Ayu; Imahda khoiri furqon
Jurnal Aplikasi Perpajakan Vol. 6 No. 1 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i1.84

Penelitian ini menggunakan pendekatan kualitatif untuk mengkaji dinamika kepatuhan pajak di kalangan wajib pajak Indonesia yang merupakan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM). Pendekatan studi literatur digunakan dalam penelitian ini untuk mengetahui aspek internal (pengetahuan, kesadaran, dan sikap terhadap pajak) dan eksternal (kebijakan pemerintah, layanan otoritas pajak, dan lingkungan sosial) yang mempengaruhi kepatuhan pajak pada UMKM. Tinjauan terhadap beberapa penelitian terdahulu mengungkapkan bahwa hambatan terbesar dalam meningkatkan kepatuhan pajak UMKM antara lain rendahnya literasi pajak, perasaan tidak adil dalam sistem perpajakan, dan kesulitan dalam memenuhi kewajiban administratif. Di sisi lain, kesadaran dan kepatuhan pajak dapat ditingkatkan melalui program insentif, penyederhanaan prosedur perpajakan, dan bantuan dari pemerintah dan asosiasi UMKM. Studi ini juga menekankan pentingnya meningkatkan edukasi perpajakan dan membuat informasi yang mudah diakses oleh para wajib pajak UMKM dalam rangka menumbuhkan lingkungan perpajakan yang kondusif. Temuan-temuan dari studi ini akan menghasilkan saran-saran kebijakan yang lebih berguna untuk meningkatkan kepatuhan pajak UMKM di Indonesia.

Problems and Parents' Efforts in Fulfilling Children's Rights during the Covid-19 Pandemic: Study in Ampelgading Village, Ampelgading District, Pemalang Regency Siskha; Imahda Khoiri Furqon
Legitima : Jurnal Hukum Keluarga Islam Vol. 4 No. 1 (2021): Legitima : Jurnal Hukum Keluarga Islam
Publisher : Universitas Islam Tribakti Lirboyo Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33367/legitima.v4i1.1851

This study discusses the fulfillment of children's rights, which is still being pursued in order to realize children's welfare. Efforts made by parents are the main foundation in fulfilling children's rights, because parents are the first party responsible for the protection and fulfillment of children's rights. Instead of being the party obliged to fulfill children's basic needs, parents with their limitations have the opportunity to exploit children with the excuse of helping parents. The Covid-19 pandemic has had a significant impact on various lines of life, including on the socio-economic life of the community. This research is a qualitative research conducted using observation and interview methods to parents who have school-age children in Ampelgading Village, Ampelgading District, Pemalang Regency. The results of this study indicate that various problems arose during the co-19 pandemic. One of them is the problem of fulfilling children's rights, be it the fulfillment of children's rights in the fields of education, health to the fulfillment of children's rights in care and nutrition. Efforts made by parents include working together with their spouses to restore the family economy so that children's rights can be fulfilled properly.

Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Masyarakat Dalam Membayar Pajak di Kota Pekalongan Hadi, M Hadi Asfari; Khoiri Furqon, Imahda
JURNAL LITBANG KOTA PEKALONGAN Vol. 23 No. 1 (2025)
Publisher : Badan Perencana Pembangunan, Riset dan Inovasi Kota Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54911/litbang.v23i1.1030

This study aims to analyze the factors that influence the compliance of the people of Pekalongan City in paying taxes. Using a qualitative descriptive approach, data were obtained through interviews, observations, and literature studies. The results of the study indicate that low public compliance is influenced by four main factors: low taxpayer awareness, lack of knowledge about taxation, negative attitudes towards the government, and ineffective tax socialization. Low taxpayer awareness is caused by a lack of understanding of the benefits of taxes for development. Public knowledge about tax procedures and mechanisms is also limited, causing confusion. In addition, negative perceptions of government transparency in tax use worsen taxpayer motivation. The socialization carried out often does not reach all levels of society, especially those who have limited time or access. To overcome this obstacle, the study recommends more intensive and inclusive tax education, simplification of procedures, improvement of the quality of public services, and strict law enforcement. These efforts are expected to increase taxpayer awareness and compliance, support sustainable development, and create a better tax compliance culture in Pekalongan.Keywords: tax compliance, public awareness, tax socialization, Pekalongan City, public service

URBAN MUSLIM PREFERENCES AND THE USE OF SHARIA MONETARY INSTRUMENTS: A CASE STUDY IN PEKALONGAN Kurniawati, Fitri; Soemitra, Andri; Harahap, Isnaini; Khoiri Furqon, Imahda; Adnan Ahmed Usmani, Sheikh
AKADEMIKA: Jurnal Pemikiran Islam Vol 30 No 2 (2025)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Institut Agama Islam Negeri Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/akademika.v30i2.10999

This study explores urban Muslims’ preferences in Pekalongan for sharia monetary instruments—sukuk, mudharabah, and murabahah—focusing on their adoption in supporting MSMEs, particularly in the batik sector. Using a descriptive qualitative method with a phenomenological approach, it draws on OJK and BPS Pekalongan data alongside scholarly literature, but requires clearer justification for how these sources are integrated analytically. Findings highlight a preference for mudharabah and murabahah due to their alignment with Islamic ethical values and practical utility for MSMEs, while sukuk is underutilized due to its complexity and limited local relevance. Key drivers of adoption include strong Islamic identity, expanding sharia banking and fintech, and batik cooperatives, with barriers such as low sharia financial literacy (39.11%), regulatory gaps, and competition from conventional systems. The study proposes a Localized Islamic Financial Adoption Model inclusion framework combining maqasid al-shariah and diffusion of innovations theory, emphasizing cultural identity, literacy, and regulation. It recommends tailored financial education and local regulatory enhancements to strengthen Pekalongan’s sharia financial ecosystem, offering a model for other small Indonesian cities.

Problems and Parents' Efforts in Fulfilling Children's Rights during the Covid-19 Pandemic: Study in Ampelgading Village, Ampelgading District, Pemalang Regency Siskha; Imahda Khoiri Furqon
Legitima : Jurnal Hukum Keluarga Islam Vol. 4 No. 1 (2021): Legitima : Jurnal Hukum Keluarga Islam
Publisher : Universitas Islam Tribakti Lirboyo Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33367/legitima.v4i1.1851

This study discusses the fulfillment of children's rights, which is still being pursued in order to realize children's welfare. Efforts made by parents are the main foundation in fulfilling children's rights, because parents are the first party responsible for the protection and fulfillment of children's rights. Instead of being the party obliged to fulfill children's basic needs, parents with their limitations have the opportunity to exploit children with the excuse of helping parents. The Covid-19 pandemic has had a significant impact on various lines of life, including on the socio-economic life of the community. This research is a qualitative research conducted using observation and interview methods to parents who have school-age children in Ampelgading Village, Ampelgading District, Pemalang Regency. The results of this study indicate that various problems arose during the co-19 pandemic. One of them is the problem of fulfilling children's rights, be it the fulfillment of children's rights in the fields of education, health to the fulfillment of children's rights in care and nutrition. Efforts made by parents include working together with their spouses to restore the family economy so that children's rights can be fulfilled properly.

LEGALITAS DAN OTORITAS FATWA DEWAN SYARIAH NASIONAL MAJELIS ULAMA INDONESIA DALAM OPERASIONAL LEMBAGA KEUANGAN SYARIAH Muhamad Ibnu Afrelian; Imahda Khoiri Furqon
Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan Vol 6, No 1 (2019): April
Publisher : Faculty of Sharia (Islamic Law) at Fatmawati Sukarno State Islamic University Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/mzn.v6i1.2195

Islamic financial institutions in their operations require legislation. In addition, practitioners of sharia economics also need a fatwa from the National Sharia Council-Indonesian Ulema Council (DSN-MUI) to guarantee the implementation of Sharia principles in sharia financial institutions. Although the fatwa is basically an advice that can be carried out or ignored, but the DSN-MUI Fatwa if it is related to positive law, the position is the same as the doctrine that is as an amplifier in the legal ruling of a qadhi in a case. The DSN-MUI fatwa also has authority and an important role in making legislation binding, and is used as a positive law in enhancing the development of sharia economics in Indonesia. The legal aspects contained in the DSN-MUI fatwa, can be seen from the absorption of the DSN-MUI fatwa in various regulations relating to the operations of Islamic financial institutions, and have been transformed into the form of laws. Thus, the legal strength of the DSN-MUI fatwa becomes binding in the operations of Islamic financial institutions

PENGARUH DEMOKRASI TERHADAP PERTUMBUHAN EKONOMI DI INDONESIA Maryani Mryn; Imahda Khoiri Furqon
Perwira Journal of Economics & Business Vol 4 No 2 (2024)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v4i2.359

This study aims to determine the influence of democracy on economic growth in Indonesia within three years, namely 2020-2022. This study uses a quantitative approach with secondary data taken from the website of the Badan Pusat Statistik (BPS) Indonesia with democratic variables represented with data on aspects of civil liberties, aspects of political rights and aspects of democratic institutions as independent variables and economic growth as the following variables. The result of this study is that democracy simultaneously has a significant effect on economic growth in Indonesia, but the strength of influence is very weak at 11,89%. Partially, aspects of civil liberties have a significant effect on economic growth, but aspects of political rights and aspects of democratic institutions do not have a significant effect on economic growth in Indonesia.

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