Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Journal of Tax Law and Policy Zona Law And Public Administration Indonesia
Musaiyana
Unknown Affiliation
Religion Humanities Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
COMMUNICATION APPROACH ON TAX ENFORCEMENT IN BUILDING TAX COMPLIANCE IN INDONESIA Musaiyana
Journal of Tax Law and Policy Vol. 3 No. 1 (2024): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jtlp.v3i1.550

Abstract

Tax enforcement should be able to influence the public's view of tax compliance, through communication approach which is a form of influencing the view of society from non-penal to overcome tax evasion. This inability can be seen from several empirical facts, such as the low audit coverage ratio and still having to face challenges in the form of high levels of tax objection submissions. Based on conseptual approach, this articlr produces two conclusions. First, tax enforcement in Indonesia is currently taking inventory of the flow of legal information between senders and recipients, not yet reaching an open tax system in order to influence tax compliance. Second, effective legal communication in tax enforcement in Indonesia can be carried out through building legal morality, because it is able to create a tax (legal) system that is open and can be understood and accepted by the parties communicating in tax enforcement. It is recommended that there be regular training and webinars on legal communication with tax enforcers in Indonesia.
Implementation of the Qardh Agreement at Bank Syariah Indonesia Tangerang Branch Office Musaiyana; Sunaryo Mukhlas, Oyo
Zona Law And Public Administration Indonesia Vol. 3 No. 4 (2025): July 2025
Publisher : Yayasan Mentari Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the implementation of the Qardh contract in financing at Bank Syariah Indonesia Tangerang Branch Office. The Qardh contract is one of the financial instruments in the sharia economic system which aims to provide loans without compensation or additional to meet the needs of the community. This research method involves document analysis, interviews and observations of the implementation process of the Qardh contract at Bank Syariah Indonesia. The results of this study indicate that the institution implements the Qardh contract well and in accordance with the provisions of the DSN fatwa. However, this study also highlights several challenges and improvements that can be applied to increase efficiency and transparency in the implementation of Qardh to strengthen sharia financial inclusion and the challenges faced in its implementation
Co-Authors Mukhlas, Oyo Sunaryo