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All Journal Performance : Jurnal Bisnis dan Akuntansi Jurnal Mu'allim
Abu Yasid
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH PERUBAHAN TARIF, KEMUDAHAN MEMBAYAR PAJAK, DAN SOSIALISASI PP NOMOR 46 TAHUN 2013 TERHADAP PERSEPSI WAJIB PAJAK UMKM Norsain Norsain; Abu Yasid
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 4 No 2 (2014): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (489.757 KB)

Abstract

Penelitian ini bertujuan untuk menguji pengaruh perubahan tarif, kemudahan  membayar pajak dan sosialisasi PP No 46 tahun 2013 tentang pajak penghasilan atas penghasilan dari usaha yang di terima atau di peroleh wajib pajak yang memiliki peredaran bruto tertentu terhadap persepsi wajib pajak.. Penelitian ini dilakukan dengan metode convenience sampling dengan sampel sebanyak 90 responden dari wajib pajak yang mempunyai peredaran bruto usaha di bawah 4,8 M. Analisis data yang digunakan dalam penelitian ini adalah metode regresi  linier berganda. Hasil penelitian menunjukkan bahwa  perubahan tarif (X1),  berpengaruh positif terhadap persepsi wajib pajak, kemudahan membayar pajak (X2),  berpengaruh  positif  terhadap  persepsi wajib, dan sosialisasi  PP No 46 tahun 2013 (X3) berpengaruh positif terhadap persepsi wajib pajak. Kata kunci: Persepsi wajib pajak, PP No 46 tahun 2013.
Peran Istiḥsān Dalam Dinamisasi Pemikiran Hukum Ekonomi Syariah Alimatul Farida; Abu Yasid; Muhammad Lathoif Ghozali

Publisher : Fakultas Agama Islam Universitas Yudharta Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/mu'allim.v5i2.3640

Abstract

The rapid growth of generations, science and technology raises a variety of new problems that are not only solved by the source of the law of the Koran and hadith. Istiḥsān is a way of finding Islamic law which is used as a postulate infiqh Hanafi, although its existence is still being debated among fiqh scholars. This paper aims to examine the roleIstiḥsānas a method for discovering Islamic law, particularly in the field of sharia economics. The research approach uses qualitative research with the type of document or text study research, namely, a series of activities related to gathering information relevant to the topic of rolesistiḥsān, read, record and process research materials. The research findings in this paper show thatIstiḥsān is an important option in determining sharia economic law, such as buying and selling contractsSalam, al-istiṣnāʿ, muʿatāh, online shop and vending machine which can currently be solved by methodIstiḥsān,Besides that legal provisions that apply with a basic purposeIstiḥsānis eliminatingmadhorot and reach maṣlāḥa.
Co-Authors Alimatul Farida Muhammad Lathoif Ghozali Norsain Norsain