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Implementation of Tax in Indonesia from the Perspectives of Muhammadiyah and NU Putra, Budi Jaya; Tri Wibowo, Wahyu
JAMPE (Journal of Asset Management and Public Economy) Vol. 4 No. 2 (2025)
Publisher : Universitas Ahmad Dahlan, Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jampe.v4i2.13200

Abstract

Taxes remain a widely-discussed topic. It is because taxes are not only limited to state finances but also play a crucial role in a country’s development. This study examines the implementation of taxes (Tax Law, Education Tax, and Tax Amnesty) in a country from the perspectives of Muhammadiyah and Nahdlatul Ulama (NU). This study aims to provide scientific contributions and fill the gap regarding the role of Islamic organizations, specifically Muhammadiyah and NU, in Indonesia, in terms of tax implementation. This study employs the library method as its research approach. The method involves collecting information from laws and regulations, as well as books and articles related to state regulations and the statements or decisions of organizations. The results of the study indicate that Muhammadiyah and NU share the same view regarding tax law. They consider taxes mandatory. For the VAT on education, Muhammadiyah and NU disagree. It is because they also consider it to be contrary to the spirit of Pancasila and the welfare of the people. Furthermore, Muhammadiyah agrees with tax amnesty. However, Muhammadiyah continues to provide input and suggestions to the government. On the other hand, NU has not reached an agreement on the tax amnesty law. Upon examining previous decisions, it was found that NU did not permit Tax Amnesty. This study contributes to the formulation of more inclusive and equitable public policies by integrating the religious perspectives of Muhammadiyah and NU on the implementation of taxes in Indonesia. Thus, it will increase the legitimacy, compliance, and trust of the Muslims in the national taxation system.
Pengaruh Dosis Pupuk Urea Terhadap Pertumbuhan dan Hasil Padi Pada Sistem Salibu: Pengaruh Dosis Pupuk Urea Terhadap Pertumbuhan dan Hasil Padi Pada Sistem Salibu Tri Wibowo, Wahyu; Paiman
JURNAL ILMIAH AGRINECA Vol 25 No 2 (2025): JURNAL ILMIAH AGRINECA
Publisher : Fakultas Pertanian, Universitas Tunas Pembangunan Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/afp.v25i2.4898

Abstract

This study aimed to determine the effect of urea fertilizer dosage on the growth and yield of Salibu rice using the Inpari 42 Agritan GSR variety. The experiment was conducted in a paddy field arranged in a completely randomized design (CRD) with a single factor consisting of four levels of urea fertilizer dosage: control, 7.5 g/clump, 15 g/clump, and 22.5 g/clump, each replicated three times. Observed parameters included plant height, number of tillers, panicle length, total dry weight, total dry grain weight, 1,000 filled grain weight, and shoot dry weight. The results showed that the application of 15 g/clump of urea was the optimal treatment for increasing total dry grain weight and the weight of 1,000 filled grains. Meanwhile, a dosage of 22.5 g/clump resulted in the highest average shoot dry weight. Quadratic regression analysis indicated an optimal dosage of 22.04 g/clump for total dry grain weight and 13.80 g/clump for the weight of 1,000 filled grains. It is recommended that further studies focus on testing urea fertilizer dosages within the predictive optimum range to validate the quadratic regression model under various agroecological conditions.