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All Journal International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Jurnal Ekonomi, Akuntansi dan Perpajakan
Nuratul Syiva
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Humanities Economics, Econometrics & Finance Energy Social Sciences Other

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EMPOWERMENT OF PKK COOPERATIVE JULI COT MEURAK TO INCREASE COMMUNITY INCOME IN ORDER TO SUPPORT SDGS AND ACCELERATE THE ERADICATION OF EXTREME POVERTY (P2KE) Mai Simahatie; Cut Fadhilah; Imam Malik; Ashraf Mauliddin; Nuratul Syiva; Rizaki Akbar
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 4 No. 3 (2024): November 2024 - February 2025
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v4i3.2076

Abstract

One of the strategies used to empower women is to empower "women's cooperatives" as a means of additional capital in opening micro, small and medium enterprises (MSMEs) for women. Cooperatives have a fairly large role in economic life, because cooperatives are legal entities based on family as stated in Article 33 of the 1945 Constitution. In Bireuen, there is a cooperative owned by the PKK mothers of Juli Cot Meurak Timur Village, Bireuen Regency. This cooperative is used to provide business capital loans to housewives who want to increase their business capital or open a business such as selling fried foods, selling cakes, handicrafts, and so on. Sharia cooperatives are one type of cooperative that operates based on Islamic sharia principles. The goal is to support the economic welfare of its members through savings and loan activities and business financing that is halal, free from usury, gharar (uncertainty), and maisir (speculation). This cooperative usually has several main characteristics, namely, Sharia Financing Using sharia contracts such as mudharabah (cooperation between capital owners and managers), murabahah (buying and selling with agreed profits), and musyarakah (profit sharing cooperation). Profit Sharing System Sharia cooperatives share profits based on a previously agreed ratio between members and the cooperative, not through interest. Supervision of the Sharia Board This cooperative is generally supervised by the Sharia Supervisory Board. The Board of Directors (DPS) to ensure that business activities remain in accordance with sharia principles, Focus on Islamic Values ​​Islamic cooperatives promote business ethics and values ​​such as justice, transparency, and social welfare for all members and Halal Products and Services Products or investments made must meet halal criteria, both from their source and their use
Pengaruh Pemahaman Peraturan Perpajakan dan Kualitas Pelayanan Fiskus terhadap Kepatuhan WPOP : Studi Kasus pada KPP Pratama Bireuen Nuratul Syiva; Ella Rahmayanti; Zalikha Zalikha; Murni Murni
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 3 (2026): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i3.2511

Abstract

This study aims to analyze the partial and simultaneous effects of understanding tax regulations and the quality of tax authorities' services on Individual Taxpayer (WPOP) compliance at the Bireuen Small Tax Office (KPP Pratama Bireuen). This research is crucial amid the momentum of Tax Reform Volume III, which introduced the Average Effective Tax Rate (TER) scheme for Income Tax Art. 21, NIK-NPWP integration, and the transition toward the Coretax Administration System (CTAS). The research method employed a quantitative approach with a survey method. The population consisted of registered Individual Taxpayers at KPP Pratama Bireuen, with a sample size of 100 respondents determined using the Slovin formula through accidental sampling. Instrument testing and multiple linear regression analysis were conducted using SPSS version 25. Partial research results indicated that understanding tax regulations has a positive and significant effect on WPOP compliance (t count 9.414 > t table 1.985; p < 0.05). The quality of tax authorities' services also has a positive and significant effect (t count 2.939 > t table 1.985; p < 0.05). Simultaneously, both variables significantly influence WPOP compliance (Fcount 154.623 > Ftable 3.090; p < 0.05) with an Adjusted R Square value of 0.756. This indicates that 75.6% of the variation in WPOP compliance is explained by these two independent variables. The regression equation Y = 0.645 + 0.786X1 + 0.229X2 + e reveals that understanding tax regulations provides a more dominant contribution.
Co-Authors Ashraf Mauliddin Cut Fadhilah Ella Rahmayanti Imam Malik Mai Simahatie Murni Murni Rizaki Akbar Zalikha Zalikha