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All Journal Berajah Journal
Lukman Hakim Mustaqim, Aziz
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Education Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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PENYELESAIAN SENGKETA PAJAK: STUDI LITERATUR DAN REFORMASI PERPAJAKAN DI INDONESIA Lukman Hakim Mustaqim, Aziz; Ihsan, Muhammad; Wahono, Puji; Pahala, Indra
Berajah Journal Vol. 4 No. 9 (2024): Berajah Journal
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/bj.v4i9.469

Abstract

The purpose of this research is to examine the processes via which taxpayers and tax authorities in Indonesia resolve disputes over tax matters. A common source of conflict in the tax system is the ability of taxpayers to challenge judgments made by tax officials. This study employs a Systematic Literature Review (SLR) approach, which entails gathering and evaluating literature on tax dispute settlement. After determining which reputable journals are appropriate for SLR, the next steps are to assess and synthesise the results. Lack of accountability, effectiveness, and transparency in current processes is one of the key problems with tax dispute resolution, according to the report. The report concludes that changes to the tax system are necessary, and suggests implementing cooperative compliance principles to make the system more equitable and increase taxpayer happiness. Better and more equitable tax policy for Indonesia could be in the works thanks to this study's findings.
STUDI ISLAM DENGAN PENDEKATAN TASAWUF MISTISEM ISLAM Lukman Hakim Mustaqim, Aziz; Enong Fatonah, Mas; Maulana, Khamid; Hajam, Hajam; Shaumantri, Theguh
Berajah Journal Vol. 4 No. 9 (2024): Berajah Journal
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/bj.v4i9.474

Abstract

The study of Islam with an approach to Sufi mysticism focuses on the spiritual dimension of Islam, emphasizing the pursuit of closeness to God through inner experiences such as dhikr and meditation. Sufism offers an approach that differs from the legal and social aspects of Islam, prioritizing unity with God and the purification of the soul. This research explores the history of Sufism, mystical experiences like fana and baqa, and critiques of Sufi practices from both traditional and reformist scholars. Additionally, Sufism is examined in the context of contemporary Islamic society, connecting it with psychology and philosophy to balance rational and spiritual aspects. This journal aims to provide insights into Sufism’s contribution to character formation and spirituality among Muslims, as well as its relevance in a modern, materialistic world
KEPEMIMPINAN KIAI DALAM MENGINTERNALISASI KARAKTER MODERAT: TINJAUAN FENOMENOLOGI KETOKOHAN KIAI SUBAGION Lukman Hakim Mustaqim, Aziz; Komalia, Isti; Rasit Sah, Moh; Yani, Ahmad
Berajah Journal Vol. 4 No. 10 (2025): Berajah Journal
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/bj.v4i10.490

Abstract

This study examines the role of kiai leadership in internalizing moderate character within the pesantren environment, focusing on the figure of Kiai Subagion. Utilizing a phenomenological approach, the research aims to understand how Kiai Subagion, as a spiritual and social leader, instills moderate values in his students through his actions, teachings, and personal example. The analysis includes the challenges faced during the internalization of these values, particularly in the context of evolving social dynamics. The findings are expected to provide new insights into the influence of kiai leadership in shaping moderate character and its effectiveness in managing diversity and differences within society. This study is significant in understanding how moderation values are taught and adopted in pesantrens as a model for conflict resolution and social tolerance enhancement.
PENGARUH INSENTIF PAJAK UNTUK BIDANG TERTENTU Ihsan, Muhammad; Lukman Hakim Mustaqim, Aziz; Pahala, Indra; Wahono, Puji
Berajah Journal Vol. 4 No. 7 (2024): Berajah Journal
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/bj.v4i7.441

Abstract

This study analyzes the influence of tax incentives on investment decisions in the upstream oil and gas sector in Indonesia, as well as their implications for social justice and state sovereignty. Using the Systematic Literature Review (SLR) approach, this study identifies and evaluates studies related to tax incentives and profit-sharing contracts. The results show that the gross split contract scheme, which replaces the cost recovery scheme, is expected to increase transparency and efficiency in natural resource management. Although designed to attract investment by reducing risk, challenges such as regulatory uncertainty and environmental issues remain. This study found that tax incentives have a positive and significant influence on investment interest, potentially increasing state revenue. However, there are concerns that the scheme could discourage investment in high-cost projects, risking affecting the national economy and energy security. Policy recommendations include the evaluation and adjustment of tax incentive policies, as well as dialogue between the government, contractors, and the community to reach mutually beneficial agreements.
Co-Authors ahmad yani Enong Fatonah, Mas Hajam Hajam, Hajam Indra Pahala Komalia, Isti Maulana, Khamid Muhammad Ihsan Rasit Sah, Moh Shaumantri, Theguh Wahono, Puji