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The Policy Implementation of Taxes on Micro and Macro Economy in Indonesia Parhani, Fajrin Mubarokah; Juarsa, Eka; Garnasih, Titi Ratna; Mulyawan, Setia
International Journal of Humanities, Law, and Politics Vol. 3 No. 1 (2025): International Journal of Humanities, Law, and Politics
Publisher : Communication in Research and Publications (CRP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijhlp.v3i1.189

Abstract

The implementation of taxes in Indonesia is often considered detrimental by the public, especially for microeconomic actors. Although the management of the State Revenue and Expenditure Budget (APBN) is more focused on macroeconomics to maintain long-term economic sustainability, its impact on the microeconomy is still not optimal. Taxes in Islamic governance not only function as a fiscal instrument but also as a mechanism for wealth distribution and addressing social inequality. The Islamic taxation system supports economic sustainability and social welfare in the Muslim community, which is the majority in Indonesia. Ideally, the implementation of taxes in Indonesia should be able to adopt the principles of Sharia economics to achieve the welfare of society. This paper discusses the application of taxes on micro and macroeconomics in Indonesia, using qualitative research methods through literature review. Secondary data comes from literature such as journals and related scientific works.
Engagement Markers in Polytechnic Students’ Personal Statements: An Appraisal Analysis of Self-Representation Latipah, Yeni; Parhani, Fajrin Mubarokah; Sundawati, Fitri Hidayah
PROJECT (Professional Journal of English Education) Vol. 8 No. 4 (2025): VOLUME 8 NUMBER 4, JULY 2025
Publisher : IKIP Siliwangi

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Abstract

This study investigates how polytechnic students construct self-representation in personal statements through the lens of the Engagement marker of Appraisal Theory. Drawing on Martin and White’s (2005) framework, the research analyzes 25 personal statements written by first-year Engineering Technology Management students at a public polytechnic in West Java. Using qualitative methods and corpus-assisted analysis via the UAM Corpus Tool, this study identifies a dominant reliance on monoglossic assertions, with 64% of clauses presenting information as uncontested truths. While such statements convey confidence and clarity, they often lack dialogic Engagement and rhetorical nuance. Heteroglossic resources, namely disclaim, proclaim, entertain, and attribute strategies, appear less frequently but provide critical insights into the students’ efforts to enhance credibility, show self-awareness, and align with institutional expectations. This study adds to the expanding literature on L2 academic writing by emphasizing the importance of dialogic positioning in persuasive self-representations.
Law, Society and Tax Law Enforcement in a Sharia Context Fajrin Mubarokah Parhani; Dony Septriana Rosady; Titi Ratna Garnasih; Eka Juarsa; Siah Khosyi'ah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 8 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i8.8455

Abstract

The paper "Law, Society, and Tax Law Enforcement in a Sharia Context" comprehensively explores the intersection between Islamic legal principles, the social structure of society, and tax law enforcement practices. The research focuses on how Islamic law views and regulates tax collection, highlighting the balance between the fiscal needs of the state and moral obligations towards society. With a multidisciplinary approach, this paper examines the impact of tax regulations on social and economic life, as well as how sharia principles can be applied to create a fair and efficient taxation system. The study provides insights into how tax law enforcement is regulated in Islamic sharia, as well as the challenges and opportunities that arise in its implementation in contemporary society.