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All Journal JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Pajak dan Manajemen Keuangan
Fitrah khairuna Ulfa Lubis
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PARADIGMA FILSAFAT EKONOMI SYARIAH SEBAGAI SUATU SOLUSI KEHIDUPAN MANUSIA Wan Shalah Sabila; Annisa Fitri Awaliyah; Fitrah khairuna Ulfa Lubis
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 1 No. 4 (2024): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v1i4.3523

Abstract

This research aims to examine in depth the philosophical paradigm of Islamic economics as an integral solution to human life. This research intends to understand more deeply the basic principles that underlie Islamic economics, including key concepts such as justice, equality, and sustainability. This research uses the literature research method, an approach based on the analysis of written works, both published and unpublished. This method was chosen because this research aims to examine and analyze the Islamic economic philosophy paradigm as a solution to human life. The Islamic economic philosophy paradigm can be considered as a relevant and effective solution in facing contemporary economic and social challenges.
Pengaruh Persepsi Dan Pemahaman Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak Pada PP No 23 Terhadap Umkm Di Kota Medan Sumatera Utara Yeni Yolanda Simatupang; Lira Amelia; Fitrah Khairuna Ulfa Lubis
Pajak dan Manajemen Keuangan Vol. 1 No. 3 (2024): Juni : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v1i3.236

Abstract

This research investigates the understanding and compliance of MSMEs in Medan City regarding Government Regulation No. 23 of 2018, which provides tax facilities. Findings from surveys and in-depth interviews with 100 MSMEs reveal that the majority (78%) have a good understanding of the regulation. They also perceive this regulation as beneficial in managing their business tax aspects (82%). Tax compliance has also improved, with 70% of respondents reporting adherence to tax regulations since understanding the regulation. Factors influencing understanding and compliance include effective socialization, technological support, and respondents' educational levels. The implications of this study underscore the importance of continuous government efforts in socialization and education, as well as ensuring accessible services for MSMEs, to enhance tax compliance and support sustainable regional economic growth.
Co-Authors Annisa Fitri Awaliyah Lira Amelia Wan Shalah Sabila Yeni Yolanda Simatupang