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All Journal Fakultas Ekonomi Journal of Law, Society, and Islamic Civilization INJURITY: Journal of Interdisciplinary Studies
Ahmad Sahroni, Ahmad
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Religion Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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PENGARUH TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM PEMBAYARAN PBB DESA SRIGONCO (Studi Pada Wajib Pajak di Desa Srigonco Kecamatan Bantur Kabupaten Malang) Sahroni, Ahmad
Fakultas Ekonomi Vol 1, No 2 (2015)
Publisher : Universitas Tribhuwana Tunggadewi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (108.709 KB)

Abstract

Pendidikan merupakan aktivitas dan usaha manusia untuk meningkatkan kepribadiannya dengan jalan membina potensi-potensi pribadinya. Tujuan pendidikan yaitu untuk memberikan pemahaman kepada masyarakat terutama tentang potensi pajak bagi perkembangan pembangunan negara Indonesia. Tujuan dari penelitian ini adalah: untuk mengetahui pengaruh tingkat pendidikan terhadap kepatuhan wajib pajak dalam pembayaran PBB. Penelitian yang dilakukan merupakan penelitian dengan menggunakan metode kuantitatif. Sampel penelitian ini menggunakan metode Random Sampling, yaitu penentuan sampel secara acak. Teknik pengumpulan data yang digunakan oleh peneliti adalah kepustakaan, dokumentasi dan kuesioner. Metode analisa data yang digunakan adalah regresi linear sederhana dengan menggunakan program SPSS. Pengujian hipotesis dengan uji t membuktikan bahwa tingkat pendidikan berpengaruh secara parsial terhadap peningkatan penerimaan pajak penghasilan 5,575. Dengan demikian dalam meningkatkan penerimaan dari sektor PBB maka perlu adanya sosialisasi dan diklat khusus dari pihak Direjen Pajak mengenai pemahaman perpajakan kepatuhan wajib pajak dalam pembayaran PBB di desa Srigonco kabupaten Bantur kabupaten Malang mengingat wajib rata-rata berpendidikan SD, dengan demikian wajib pajak dapat mengerti dan paham akan pajak, sehingga tidak keberatan untuk melaporkan objek pajaknya dan melakukan pembayaran.
Restorative Justice for Corruptors in Indonesia; Why and How? Sahroni, Ahmad
Journal of Law, Society, and Islamic Civilization Vol 12, No 2: Oktober 2024
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jolsic.v12i2.94435

Abstract

Corruption is always considered a major sin in Indonesia. In fact, it is not necessarily so. There need to be minimum requirements so that it can be said that corruption is indeed a major sin. For example, seen from the amount of corruption committed, there is good faith to return state money or not, to whether someone is the main perpetrator or not. Such things should be the basis for the implementation of restorative justice for corruptors. As a relatively new concept, the presence of restorative justice provides a breath of fresh air for the law enforcement system in Indonesia. Restorative justice strives to create conditions like before the crime occurred. Restorative justice can certainly realize qualified social welfare. Therefore, implementing restorative justice for corruptors is not something impossible. This study uses normative juridical research, with a legislative approach and a conceptual approach. The results of the research, corruptors should indeed be given the rights to be processed based on restorative justice. However, there are requirements that must be met, so that corruptors can be processed with restorative justice. In addition, this article also discusses how the concept of restorative justice is implemented in Indonesia.
Legal Guarantee of Confidentiality of Customer Data in Online Loan Business Services Sahroni, Ahmad; Santiago, Faisal; Redi, Ahmad
Interdiciplinary Journal and Hummanity (INJURITY) Vol. 2 No. 2 (2023): INJURITY: Journal of Interdisciplinary Studies.
Publisher : Pusat Publikasi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1033.545 KB) | DOI: 10.58631/injurity.v2i2.30

Abstract

ABSTRACT Fintech emerged along with changes in people's lifestyles which are currently dominated by users of information technology and the demands of a fast-paced life. Personal data and consumer behavior are part of big data whose economic value can be high, and vulnerable to The Ministry of Communication and Information (Kominfo), OJK, and the police in supervising online loan services. Customer data protection is regulated in Ministerial Regulation (Permen) Number 20 of 2016 concerning Personal Data Protection.
Co-Authors Ahmad Redi, Ahmad Faisal Santiago, Faisal