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All Journal Tashdiq: Jurnal Kajian Agama dan Dakwah Journal AXEGNAL: Tax and Economic Insights Journal
Nabila, Muthia
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Religion Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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MENANAMKAN NILAI-NILAI TOLERANSI SEJAK DINI DI MI MA’HAD AL-ZAYTUN: UPAYA MEWUJUDKAN PERDAMAIAN DUNIA DI MASA DEPAN Abdul Jabar, Muhamad; Saputra, Wiwin; Widodo, Sri; Nabila, Muthia
Tashdiq: Jurnal Kajian Agama dan Dakwah Vol. 7 No. 1 (2024): Tashdiq: Jurnal Kajian Agama dan Dakwah
Publisher : Cahaya Ilmu Bangsa Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.4236/tashdiq.v7i1.5641

Abstract

Tolerance is an attitude that reflects mutual respect and acknowledgment of differences and diversity within society, with the main goal of creating a peaceful and harmonious life. More than just accepting differences, tolerance also serves as a foundation for building solidarity, where individuals are able to embrace and appreciate each other’s uniqueness and transform uniformity into a rich and dynamic diversity. The primary objective of this research is to understand how tolerance values are introduced and developed among students from an early age and to measure their impact on character development. This study also aims to provide recommendations for developing more effective educational programs to instill tolerance values. The research uses a qualitative approach. The data sources include books such as "(In) Tolerance: Understanding Hatred & Violence in the Name of Religion" by Alamsyah M. Djafar, "Tafsir Al-Misbah" by M. Quraish Shihab, "Al-Zaytun: A Source of Inspiration" by Robin Simanullang, journals, documents, and others. Tolerance education at Ma’had Al-Zaytun encompasses both formal and informal approaches designed to instill principles of mutual respect and acknowledgment of differences among students. Through a curriculum that includes direct teaching on cultural, religious, and social diversity, as well as extracurricular activities that encourage interaction among students from different backgrounds, MI Ma’had Al-Zaytun aims to foster attitudes of empathy and openness. Key Word: Tolerance, Education, peace
Pengaruh Kesadaran Wajib Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi pada KPP Pratama Makassar Utara Nabila, Muthia; Andi Indah Lestari
Journal Axegnal: Tax And Economic Insights Journal Vol. 1 No. 2 (2025): JOURNAL AXEGNAL
Publisher : Program Studi Administrasi Fiskal

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Abstract

The study aims to determine the influence of taxpayer awareness and tax sanctions on individual taxpayer compliance at KPP Pratama Makassar Utara. This study uses a quantitative method with a survey approach. Primary data were obtained through questionnareis distributed to 100 respondents selected using the purposive sampling technique from a population of 229,391 taxpayers registered at KPP Pratama Makassar Utara. Data analysis was carried out using multiple linear regression tests, preceded by classical assumption tests. This study found that in the hypothesis test, the significance value of the t-statistic was 0,034 with a coefficient of 0,248. This shows that taxpayer awareness has a positive effect on taxpayer compliance. In addition, tax sanctions also have a positive effect of 27,4% with a significance value of the t-statistic test of 0,033 smaller than 0,005. Simultaneously, taxpayer awareness and tax sanctions contribute 10,4%. This finding shows that the higher the taxpayer awareness a person has, the higher the taxpayer compliance, as well as with tax sanctions, the higher or more severe the tax sanctions, the higher the level of taxpayer compliance. ABSTRAK Penelitian ini bertujuan untuk mengetahu pengaruh kesadaran wajib pajak dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Makassar Utara. Penelitian ini menggunakan metode kuantitatif dengan pendekatan survei. Data primer diperoleh melalui kuesioner yang dibagikan kepada 100 responden yang dipilih menggunakan Teknik purposive sampling dari populasi sebanyak 229.391 wajib pajak yang terdaftar di KPP Pratama Makassar Utara. Analisis data dilakukan dengan menggunakan uji regresi linear berganda, yang didahului oleh uji asumsi klasik. Penelitian ini menemukan bahwa dalam uji hipotesis, nilai signifikansi t-statistic sebesar 0,034 dengan koefisien sebesar 0,248. Ini menunjukkan bahwa kesadaran wajib pajak memberikan pengaruh positif terhadap kepatuhan wajib pajak. Selain itu, sanksi perpajakan juga memiliki pengaruh positif sebesar 27,4% dengan nilai signifikansi uji t-statistic 0,033 lebih kecil dari 0,005. Secara simultan, kesadaran wajib pajak dan sanksi perpajakan berkontribusi sebesar 10,4%. Temuan ini menunjukkan bahwa semakin tinggi kesadaran wajib pajak yang dimiliki seseorang maka semakin tinggi pula kepatuhan wajib pajak, begitupun dengan sanksi pajak, semakin tinggi atau semakin berat sanksi pajak maka semakin tinggi tingkat kepatuhan wajib pajak.
Co-Authors Abdul Jabar, Muhamad Andi Indah Lestari Saputra, Wiwin Sri Widodo