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All Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Nusantara
Aida Nur Aini
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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Pengaruh Kepercayaan pada Pemerintah, Literasi Pajak, dan Digitalisasi Pajak terhadap Kepatuhan Wajib Pajak Aida Nur Aini; Erna Chotidjah Suhatmi; Ety Meikhati
Jurnal Akuntansi dan Pajak Vol. 26 No. 1 (2025): JAP, Vol. 26, No. 01, Februari - Juli 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v26i1.18055

Abstract

This research seek to analyze the impact of Trust in Government, Tax Literacy, and Tax Digitalization on Tax Compliance. The study focuses on individual taxpayers registered at the Surakarta Primary Tax Office (KPP Pratama Surakarta), involving a total sample of 100 respondents. A quantitave method was applied, utilizing primary data obtained trough questioneres distributed both face-to-face and online via via G-Forms through WhatsApp. Data processing and analysis were carried out using SPSS version 26. Based on the analysis, the R² value obtained 0.307, indicating that 30.7% of the variation in Tax Compliance can be accounted for by the independent variables used in the model. The F-test results yield a significance level of 0.000, suggesting that the variables examined collectively exert a statistically significant influence on Tax Compliance. The partial test (t-test) shows that Trust in Government (Sig. 0,051) has a significance value greater than 0.05, meaning it does not significantly influence Tax Compliance. Meanwhile, Tax Literacy (sig. 0.000) and Tax Digitalization (sig. 0.007) significantly influence Tax Compliance, as indicated by significance values below 0.05.
KONSEP AKHLAK DALAM KITAB ADABUL ALIM WAL MUTA’ALIM DAN IMPLEMENTASINYA PADA PEMBINAAN AKHLAK SANTRI Fitria Salsabila; Nur Islamiyah; Aisyah Qurrotul Aini; Aida Nur Aini
JURNAL ILMIAH NUSANTARA Vol. 3 No. 2 (2026): Jurnal Ilmiah Nusantara Maret 2026
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jinu.v3i2.8827

Abstract

. Adāb al-‘Ālim wa al-Muta‘allim, authored by Hadratussyaikh K.H. Hasyim Asy‘ari, is an important manuscript within the corpus of Islamic educational thought, particularly in the pesantren (Islamic boarding school) tradition. The work focuses on the cultivation of morals and ethics in the teaching–learning process. It was written as a comprehensive guide that elaborates in detail the manners (adab) that must be possessed by both educators (‘ālim) and students (muta‘allim).Broadly speaking, this book is divided into several chapters that discuss ethics across various dimensions, including: etiquette toward oneself (such as sincerity, purification of the heart, and maintaining proper conduct), etiquette toward teachers (respecting, serving, and being patient with them), etiquette toward knowledge (honoring books and avoiding complacency), and the etiquette of educators in the teaching process (being just, sincere, and providing good examples).The core message of this work is the emphasis that adab must precede knowledge. The process of seeking knowledge is not merely a transfer of cognitive information, but also an internalization of character values encompassing the affective and psychomotor domains. Its ultimate goal is to produce individuals who are knowledgeable, faithful, and of noble character. Although written in an earlier period, the concept of adab articulated in this book remains highly relevant as a response to moral and ethical degradation in contemporary education.
Co-Authors Aisyah Qurrotul Aini Erna Chotidjah Suhatmi Ety Meikhati Fitria Salsabila Nur Islamiyah Oktasabella, Salma Wasis Wijayanto