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All Journal El-Ecosy : Jurnal Ekonomi dan Keuangan Islam Jurnal Mediasas : Media Ilmu Syari'ah dan Ahwal Al-Syakhsiyyah
Husin, Midhat
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK UMKM DI KOTA JAMBI Husin, Midhat; Yusuf, Maulana; Khairiyani, Khairiyani
El-Ecosy : Jurnal Ekonomi dan Keuangan Islam Vol 3, No 1 (2023): Januari (El-Ecosy: Jurnal Ekonomi dan Keuangan Islam)
Publisher : Universitas Suryakancana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35194/eeki.v3i1.3101

Abstract

ABSTRAKPenelitian ini menguji pengaruh tarif pajak, mekanisme pembayaran pajak, dan sanksi perpajakan terhadap kepatuhan wajib pajak UMKM. Teknik pengambilan sampel yang digunakan adalah random sampling. Sampel yang digunakan adalah UMKM yang memiliki toko di sekitar Masjid Agung Magatsari Jambi. Berdasarkan metode random sampling, 33 UMKM memiliki toko di sekitar Masjid Agung Magatsari Jambi yang memenuhi kriteria. Hasil penelitian ini menunjukkan bahwa secara parsial tarif pajak dan mekanisme pembayaran pajak tidak berpengaruh terhadap kepatuhan wajib pajak UMKM, sedangkan sanksi perpajakan berpengaruh terhadap kepatuhan wajib pajak UMKM. Namun penelitian ini juga menunjukkan bahwa tarif pajak, mekanisme pembayaran, dan sanksi perpajakan secara simultan berpengaruh terhadap kepatuhan wajib pajak UMKMABSTRACTThis study examines the effect of tax rates, tax payment mechanisms, and tax sanctions on MSME taxpayer compliance. The sampling technique used is random sampling. The sample used is MSMEs that have shops around the Great Mosque of Magatsari Jambi. Based on the random sampling method, 33 MSMEs have shops around the Great Mosque of Magatsari Jambi that meet the criteria. The results of this study indicate that partially tax rates and tax payment mechanisms do not affect MSME taxpayer compliance, while tax sanctions affect MSME taxpayer compliance. However, this study also shows that tax rates, payment mechanisms, and tax sanctions simultaneously affect MSME taxpayer compliance.
Analysis of the Indonesian Banking System: A Comparison Between Conventional and Sharia Banks Hafiz, Ahsan Putra; Latif, Mukhtar; Muhammad, Pauzi; Umar, M. Hasbi; Adawiyah, Robi'atul; Husin, Midhat; Sibawaihi, Muhammad
Jurnal Mediasas: Media Ilmu Syari'ah dan Ahwal Al-Syakhsiyyah Vol. 8 No. 2 (2025): Jurnal Mediasas: Media Ilmu Syariah dan Ahwal Al-Syakhsiyyah
Publisher : Islamic Family Law Department, STAI Syekh Abdur Rauf Aceh Singkil, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58824/mediasas.v8i2.300

Abstract

This article discusses the banking system, both conventional and Islamic. Conventional adopts the bank interest system, while Islamic adopts the profit-sharing system. The main findings from the literature indicate that Islamic banks, through the profit-sharing system, offer a more equitable distribution of wealth and are considered to have a better risk-sharing mechanism, especially during periods of financial instability. However, the profit-sharing system often faces challenges related to transparency and monitoring, which can potentially affect operational efficiency. In contrast, conventional banks, although benefiting from a simpler interest-based structure, may expose their customers to interest rate volatility and lack the social justice dimension emphasized in Islamic finance.  [Artikel ini membahas mengenai sistem perbankan, baik bersifat konvensional maupun syariah. Konvesional menganut sistem bunga bank, sedangkan syariah menganut system bagi hasil. Temuan utama dari literatur menunjukkan bahwa bank syariah, melalui sistem bagi hasil, menawarkan distribusi kekayaan yang lebih adil dan dianggap memiliki mekanisme pembagian risiko yang lebih baik, terutama selama periode ketidakstabilan keuangan. Namun, sistem bagi hasil seringkali menghadapi tantangan terkait transparansi dan pemantauan, yang berpotensi mempengaruhi efisiensi operasional. Sebaliknya, bank konvensional, meskipun mendapatkan keuntungan dari struktur berbasis bunga yang lebih sederhana, dapat membuat nasabahnya terkena volatilitas suku bunga dan tidak memiliki dimensi keadilan sosial yang ditekankan dalam keuangan Islam].
Co-Authors Adawiyah, Robi'Atul Hafiz, Ahsan Putra KHAIRIYANI, KHAIRIYANI Maulana Yusuf Muhammad, Pauzi Mukhtar Latif Sibawaihi, Muhammad Umar, M. Hasbi