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All Journal Pajak dan Manajemen Keuangan Karakter: Jurnal Riset Ilmu Pendidikan Islam
Nurlaila Rachman
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Tingkat Literasi Terkait Kewajiban Pembayaran Pajak Pada Masyarakat Kota Binjai Sumatera Utara Anggi Luthfiah Pane; Nurlaila Rachman; Triana Triana
Pajak dan Manajemen Keuangan Vol. 1 No. 3 (2024): Juni : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v1i3.234

Abstract

The study tested tax literacy and factors that influenced tax compliance in Binjai City, North Sumatra, using a qualitative approach of semi-structured interviews and observations. The results show that the majority of people have a basic understanding of tax types, but difficulties in understanding technical details such as tax calculations and reporting processes. Factors such as education, income, and tax administration experience affect tax literacy, while awareness of the importance of tax for development still needs to be enhanced. The implications of this research include recommendations to develop inclusive and tailor-made tax education programmes, to enhance public understanding and compliance in paying taxes and to support national development effectively. This research makes an important contribution to local tax policy in an effort to increase public participation and awareness of their tax obligations.
Keadilan Distributif Dalam Perspektif Ekonomi Islam : Implikasi Filosofis dan Praktis Anggi Luthfiah Pane; Nurlaila Rachman; Triana Triana
Karakter : Jurnal Riset Ilmu Pendidikan Islam Vol. 2 No. 2 (2025): Mei : Karakter : Jurnal Riset Ilmu Pendidikan Islam
Publisher : Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/karakter.v2i2.547

Abstract

This paper examines distributive justice within the framework of Islamic economics, exploring its philosophical underpinnings and practical implications. It analyzes the Islamic concept of justice ( adl ), focusing on its application to the distribution of wealth and resources. The study delves into the core principles of Islamic economics, such as zakat, waqf, riba prohibition, and the concept of khalifah (stewardship), and how these contribute to a more equitable distribution of wealth. Furthermore, it investigates the philosophical arguments supporting distributive justice in Islam, drawing upon Islamic jurisprudence and ethical traditions. The paper concludes by discussing the practical challenges and opportunities in implementing distributive justice principles in contemporary economic systems, considering both micro and macro-economic perspectives.
Co-Authors Anggi Luthfiah Pane Triana Triana