Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Jurnal CENDIKIA ISNU Jurnal Cendikia ISNU SU
Hilda Hidayah
Universitas Islam Negeri Sumatera Utara
Religion Arts Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
The Effect of Income Tax on Economic Growth in Indonesia Hilda Hidayah; Dewi Anggraini Lestari; Nurul Hidayah; Reni Eriska Ritonga; Mhd. Faakhir Irwan Ritonga
Jurnal Cendikia ISNU SU Vol. 2 No. 1 (2025): Mei : JCISNU
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i3.943

Abstract

This study aims to analyze the influence of Income Tax on economic growth in Indonesia. Income Tax is one of the main sources of state revenue used to finance development and improve people's welfare. The study uses secondary data from various official sources and applies quantitative methods to measure the relationship between Income Tax revenues and national economic growth. The results of the study show that tax revenues, including Income Tax, generally have a positive and significant effect on economic growth at the provincial and national levels, especially in the long term, as tax funds are used to fund productive projects and infrastructure development that boost economic activity. However, there are also findings that in the short term the influence of Income Tax on economic growth is not always significant, depending on other macroeconomic factors. The implications of this study confirm the importance of efficient tax management and the expansion of the tax base to support sustainable economic growth. The government also needs to ensure that tax policies do not hinder investment and continue to encourage public participation in national economic development.
The Effect of Income Tax on Economic Growth in Indonesia Hilda Hidayah; Dewi Anggraini Lestari; Nurul Hidayah; Reni Eriska Ritonga; Mhd. Faakhir Irwan Ritonga
Jurnal Cendikia ISNU SU Vol. 2 No. 1 (2025): Mei : JCISNU
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i3.943

Abstract

This study aims to analyze the influence of Income Tax on economic growth in Indonesia. Income Tax is one of the main sources of state revenue used to finance development and improve people's welfare. The study uses secondary data from various official sources and applies quantitative methods to measure the relationship between Income Tax revenues and national economic growth. The results of the study show that tax revenues, including Income Tax, generally have a positive and significant effect on economic growth at the provincial and national levels, especially in the long term, as tax funds are used to fund productive projects and infrastructure development that boost economic activity. However, there are also findings that in the short term the influence of Income Tax on economic growth is not always significant, depending on other macroeconomic factors. The implications of this study confirm the importance of efficient tax management and the expansion of the tax base to support sustainable economic growth. The government also needs to ensure that tax policies do not hinder investment and continue to encourage public participation in national economic development.
Perlindungan Pelaku UMKM di Lingkungan Sekolah yang Mengalami Penurunan Pendapatan Akibat Program MBG Perspektif Maṣlaḥah Manfa‘ah Hilda Hidayah; Zulham
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 12 No. 2 (2026): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v12i2.5652

Abstract

The Free Nutritious Meals Program (Program Makan Bergizi Gratis/MBG) is a government policy aimed at improving students’ nutritional intake; however, its implementation has led to changes in consumption patterns that have implications for the sustainability of school-canteen Micro, Small, and Medium Enterprises (MSMEs). This study aims to analyze the impact of MBG implementation on the income of school-canteen MSMEs and to formulate forms of protection for MSMEs from the perspective of Islamic economic law. This study employs an empirical legal research method using a case approach, a statutory approach, and a conceptual approach. Data were obtained through interviews with school-canteen MSME operators, students, and parents, while legal materials were obtained through an examination of relevant legislation and literature. The findings indicate that MBG provides benefits to students, particularly in meeting their nutritional needs and reducing household expenditures; however, at the same time, it has altered students’ consumption patterns, thereby reducing demand for canteen products. From the perspective of maṣlaḥah, this condition indicates the need for a more proportional distribution of the benefits and burdens of the policy. Therefore, MSME protection in the implementation of MBG can be formulated in three forms: the integration of MSMEs into the MBG ecosystem through partnerships, affirmative policies to maintain business opportunities and capacity, and business recovery measures for affected MSMEs. This formulation is intended to ensure that the objective of fulfilling students’ nutritional needs remains achievable without neglecting the protection and economic sustainability of school-canteen MSMEs.
Co-Authors Dewi Anggraini Lestari Mhd. Faakhir Irwan Ritonga Nurul Hidayah Reni Eriska Ritonga Zulham Zulham