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All Journal JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Journal of Sharia Business Management
Try Wahyuni Mawatdah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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PENGARUH SOSIALISASI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN Mella Afrina; M. Royhan Safdan Muzaki Harahap; Try Wahyuni Mawatdah; Dini Vientiyani
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 3 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i3.5392

Abstract

This study examines the impact of tax socialization on local taxpayers’ compliance with land and building tax (PBB) payments. Although the United Nations is one of the most important sources of Local Owned Revenue (PAD), the low level of community compliance makes it difficult to achieve. One of the main strategies to increase taxpayers’ understanding, awareness, and positive attitude towards tax obligations is to socialize taxes. Quantitative descriptive research was used, with data collection through observation, questionnaires, and documentation studies. The results show that the intensity and quality of tax socialization are positive and significant to taxpayer compliance in paying PBB. The communication media used, individual approach, and involvement of community leaders are proven to affect the effectiveness of socialization. Thus, flexible and sustainable socialization is essential to help optimize local tax revenue. The results showed that there is a positive and significant relationship between the intensity of tax socialization and the increase in compliance with PBB payments. Taxpayers who actively receive information and education about taxes tend to better understand their obligations, pay taxes on time, and behave more obediently to applicable regulations. In contrast, taxpayer awareness and participation are low due to lack of information and communication. The results confirm that flexible and consistent tax socialization is essential to support PBB collection at the local level.
PERAN AKAD SALAM DALAM MENEKAN RISIKO HARGA DI BANK SYARIAH Zahir Muhammad Fadhilah Harahap; Miranti Agustina; Try Wahyuni Mawatdah; Muhammad Ikhsan Harahap
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 4 (2025): Desember
Publisher : CV. Barokah Publsiher

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Abstract

This study aims to analyze the role of Salam contracts as a sharia financing instrument in reducing price risks in the real sector, particularly agriculture and commodities. Through library research and a qualitative approach, this study examines the basic concepts of Salam contracts, their operational mechanisms in Islamic banking, and their effectiveness in providing price certainty and income stability for producers. The results show that Salam contracts can reduce price volatility by setting prices and specifications for goods at the outset of the contract. In addition, the application of parallel salam, production monitoring, and good risk management strengthen the effectiveness of this contract in dealing with market uncertainty. Thus, Salam contracts not only offer a fair Islamic solution, but also have the potential to become a price stabilization instrument that supports the sustainability of the real sector.
Co-Authors Dini Vientiyani Harahap, Muhammad Ikhsan M. Royhan Safdan Muzaki Harahap Mella Afrina Miranti Agustina Zahir Muhammad Fadhilah Harahap