Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal NUKHBATUL 'ULUM : Jurnal Bidang Kajian Islam INCOME : Jurnal Akuntansi dan Keuangan
Anisatur Rohmah
Unknown Affiliation
Religion Economics, Econometrics & Finance Environmental Science Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PENGARUH SELF ASSESSMENT SYSTEM DAN PEMAHAMAN WAJIB PAJAK ATAS PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 TERHADAP KEPATUHAN WAJIB PAJAK (Studi pada UMKM Sentra Makanan Kecil di Cerme Gresik) Anisatur Rohmah; Fatimah Riswati
Income Vol 1 No 1 (2020): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v1i1.23

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh self assessment system dan pemahaman Wajib Pajak atas Peraturan Pemerintah Nomor 46 Tahun 2013 terhadap kepatuhan Wajib Pajak pada UMKM Sentra Makanan Kecil di Cerme Gresik. Penelitian ini merupakan penelitian kuantitatif. Populasi dalam penelitian ini adalah pelaku UMKM Sentra Makanan Kecil di Cerme Gresik, sampel yang digunakan sebanyak 52 responden dengan teknik pengambilan sampel purposive sampling dan data dikumpulkan menggunakan kuesioner. Teknik analisis yang digunakan adalah regresi linear berganda dengan alat bantu SPSS. Hasil penelitian menunjukkan bahwa self assessment system berpengaruh signifikan terhadap kepatuhan Wajib Pajak, dan pemahaman Wajib Pajak atas Peraturan Pemerintah Nomor 46 Tahun 2013 tidak berpengaruh signifikan terhadap kepatuhan Wajib Pajak. Self assessment system dan pemahaman Wajib Pajak atas Peraturan Pemerintah Nomor 46 Tahun 2013 berpengaruh signifikan secara bersama-sama terhadap kepatuhan Wajib Pajak.
Konsep Business Judgement Rule dalam Perspektif Maṣlaḥah Mursalah: The Concept of Business Judgement Rule in the Perspective of Maṣlaḥah Mursalah Anisatur Rohmah; Ahmad Musadad
NUKHBATUL 'ULUM: Jurnal Bidang Kajian Islam Vol. 9 No. 2 (2023): NUKHBATUL 'ULUM: Jurnal Bidang Kajian Islam
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) Sekolah Tinggi Ilmu Islam dan Bahasa Arab (STIBA) Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36701/nukhbah.v9i2.1140

Abstract

This research aims to analyze the benefits of implementing the Business Judgment Rule concept when viewed from the perspective of maṣlaḥah murlah. The method used in this research is a qualitative research method with a normative juridical approach which makes the law the center of its study with the aim of providing legal arguments as a basis for whether the application of the Business Judgment Rule doctrine can be detrimental or not if viewed from the perspective of maṣlaḥah murlah which is then processed. into descriptive analysis. The results of this research show that the concept of the Business Judgment Rule doctrine is a concept that provides information to company directors regarding business decisions by considering various factors, namely the existence of good faith, prudence and accountability. Apart from that, the Business Judgment Rule doctrine has been widely used in several cases, especially in Indonesia. This means that the Business Judgment Rule doctrine, if seen from the maṣlaḥah murlah's point of view, does indeed bring benefits to the point of being a reference in a trial, even though in its implementation there is still a lack of socialization and education regarding the Business Judgment Rule doctrine within the scope of institutions or law enforcement officials.
Co-Authors Ahmad Musadad Fatimah Riswati