scholarly journals KEPATUHAN PAJAK DALAM PERSPEKTIF NEO ASHABIYAH

2017 ◽  
Vol 19 (2) ◽  
pp. 260
Author(s):  
Fidiana Fidiana
Keyword(s):  
Social Cohesion ◽  
Tax Compliance ◽  
Collective Consciousness ◽  
Global Consciousness ◽  
The Core ◽  
Voluntary Compliance ◽  
Compliance Behavior ◽  
The World ◽  
Ethnic Solidarity

The aim of this study is to analyze tax compliance behavior through “neo ashabiyah” perpective. The core of ashabiyah originally were a kind of bond of kinship, tribal ties, ethnic solidarity or social cohesion. Neo ashabiyah is developed since we founded that there were uncompliance behavior in fulfill tax obligation among taxpayers in the world. By neo ashabiyah, this study would explained how social cohesion mechanism take a look at efforts to avoid tax as collective consciousness that unified and tied exceeding their ethnic, interfaith, cultural, and country barriers. The merge of these awareness is twisted in a global consciousness that characterized by no country is free from the problem of tax compliance. These avoiding consciousness is connected as well as communicate at non-rational traffic domain (known as sub conscious in the modern perspectives) that permeate their cultural, ethnic, and country. This means that the voluntary tax compliance can never be achieved by any means because the consciousness occupies in the field of irrational consciousness. Tax compliance, if it is reached is forced compliance and not voluntary compliance

scholarly journals Voluntary Tax Compliance and the Slippery Slope Framework

2020 ◽  
Vol 6 (2) ◽  
pp. 571-582
Author(s):  
Sohail Saeed ◽  
Zulaiha A. Zubair ◽  
Areeba Khan
Keyword(s):  
Tax Compliance ◽  
Least Square ◽  
Policy Makers ◽  
Ordinary Least Square ◽  
Voluntary Compliance ◽  
Compliance Behavior ◽  
Tax Audit ◽  
Voluntary Behavior ◽  
New Variables ◽  
Reliable Solution

Purpose__ The research provides an insight in to the most popular debate around the globe about tax compliance. The research focusses on SMEs in premises of Bahawalpur division, Pakistan, by proposing a reliable solution for interstitial gaps existing between tax authorities and compliance behavior of taxpayers. It expands the Fisher model of compliance (1992) and deploys it as a base by adding new variables namely Power of authority, Tax audit and Electronic filing. The data has been statistically analyzed by using SPSS through running test of correlation and regression. Positive correlation and causation were established among variable leads to analysis of data through Ordinary Least Square (OLS), which ratify the role of attitude and perception as moderator in overall relationship. Results show that Power of authority directly influence compliance behavior while other two variables indirectly effects the relationship through moderator, thus nurturing the voluntary behavior of taxpayer. Design/Methodology/Approach___ A research framework has been developed for identifying the effect of different factors which may in boosting up compliance behavior of taxpayers. Quantitative approach was used and data has been collected through Questionnaire from almost 50 SMEs of Bahawalpur Division. Implications___ Policy makers may use the findings of the study to encourage voluntary compliance from the non-tax paying SME. Further study can be expanded by increasing sample size and by gathering detailed information for tax authorities. Originality/Value___ The proposed Model and findings may contribute in paving path for increasing voluntary compliance. Research also emphasize on other factors which should be focused for improvement and could play a  crucial role in compliance.

scholarly journals VOLUNNTARY COMPLIANCE DENGAN KONSEP KEADILAN PAJAK PERSPEKTIF IBNU KHALDUN BAGI WAJIB PAJAK

2021 ◽  
Vol 12 (1) ◽  
pp. 1-18
Author(s):  
Sri Andriani
Keyword(s):  
Income Tax ◽  
Tax Compliance ◽  
Public Knowledge ◽  
Religious Leaders ◽  
Self Assessment ◽  
Voluntary Compliance ◽  
Compliance Behavior ◽  
Qualitative Descriptive ◽  
The Law ◽  
Strongly Agree

This research is to identify and analyze the concept of voluntary compliance with the concept of Ibn Khaldun's perspective of tax justice for tax duty. Research with qualitative descriptive type which uses data through interviews with participants: religious leaders, tax officials, tax consultants, tax academics based on the slippery slope framework research results show that voluntary compliance / tax compliance can be defined as mandatory will taxes to be subject to tax regulations in a country. The measurement of compliance that is measured by the knowledge and concept of justice shows that 25 respondents chose strongly agree and 12 respondents chose agree from 37 respondents, meaning that the community realized that tax was the country's biggest source of revenue. Public knowledge about self-assessment shows an average of 3.35, which means that the community has the potential to choose neutral in their knowledge, and 3.3 which shows the level of tax compliance. This tax compliance behavior arises because there is a fairly regulated income tax system, the way income tax is fairly distributed to each taxpayer, and the income tax that is charged is carried out fairly. The principles of convenience and productivity in the realization of taxes which are considered oppressive are emphasized with the concept of equality and neutrality. In other words, someone's awareness is recognized by how much someone's knowledge about the law, that someone's awareness is recognized by how much someone's knowledge about the law.

Considering Territorial Agendas of the EU in context of Rising of Territorial Dimension of Cohesion Policy

2019 ◽  
Vol 10 (3) ◽  
pp. 244-257
Author(s):  
İclal Kaya Altay ◽  
◽  
Shqiprim Ahmeti ◽  
Keyword(s):  
Social Cohesion ◽  
Sustainable Growth ◽  
The Other ◽  
Lisbon Strategy ◽  
Cohesion Policy ◽  
Setting Process ◽  
The World ◽  
Territorial Cohesion ◽  
Descriptive Language ◽  
The Eu

The Treaty establishing a Constitution for Europe ads territorial cohesion as Union’s third goal, beside economic and social cohesion and lists it as a shared competence. In the other hand, the Lisbon Strategy aims to turn Europe into the most competitive area of sustainable growth in the world and it is considered that the Territorial cohesion policy should contribute to it. This paper is structured by a descriptive language while deduction method is used. It refers to official documents, strategies, agendas and reports, as well as books, articles and assessments related to topic. This paper covers all of two Territorial Agendas as well as the background of territorial cohesion thinking and setting process of territorial cohesion policy.

Jalan Kesempurnaan Menurut Jamaah Insan Al-Kamil di Cijati Desa Cikareo Selatan Sumedang

2020 ◽  
Vol 2 (1) ◽  
pp. 23-37
Author(s):  
Syarifudin Syarifudin
Keyword(s):  
Qualitative Method ◽  
Human Beings ◽  
The Core ◽  
The World ◽  
The Subject ◽  
Religious Sect ◽  
Descriptive Qualitative

Each religious sect has its own characteristics, whether fundamental, radical, or religious. One of them is Insan Al-Kamil Congregation, which is in Cijati, South Cikareo Village, Wado District, Sumedang Regency. This congregation is Sufism with the concept of self-purification as the subject of its teachings. So, the purpose of this study is to reveal how the origin of Insan Al-Kamil Congregation, the concept of its purification, and the procedures of achieving its purification. This research uses a descriptive qualitative method with a normative theological approach as the blade of analysis. In addition, the data generated is the result of observation, interviews, and document studies. From the collected data, Jamaah Insan Al-Kamil adheres to the core teachings of Islam and is the tenth regeneration of Islam Teachings, which refers to the Prophet Muhammad SAW. According to this congregation, self-perfection becomes an obligation that must be achieved by human beings in order to remember Allah when life is done. The process of self-purification is done when human beings still live in the world by knowing His God. Therefore, the peak of self-purification is called Insan Kamil. 

Examining the Kinships System of the Bodo

Think India ◽  
2019 ◽  
Vol 22 (3) ◽  
pp. 186-192
Author(s):  
Dr. Oinam Ranjit Singh ◽  
Dr. Nushar Bargayary
Keyword(s):  
Social Relationships ◽  
Social Cohesion ◽  
Social Relationship ◽  
Vital Role ◽  
Eastern Region ◽  
The North ◽  
Kinship System ◽  
North Eastern ◽  
The World ◽  
The Relationship

The Bodo of the North Eastern region of India have their own kinship system to maintain social relationship since ancient periods. Kinship is the expression of social relationship. Kinship may be defined as connection or relationships between persons based on marriage or blood. In each and every society of the world, social relationship is considered to be the more important than the biological bond. The relationship is not socially recognized, it fall outside the realm of kinship. Since kinship is considered as universal, it plays a vital role in the socialization of individuals and the maintenance of social cohesion of the group. Thus, kinship is considered to be the study of the sum total of these relations. The kinship of the Bodo is bilateral. The kin related through the father is known as Bahagi in Bodo whereas the kin to the mother is called Kurma. The nature of social relationships, the kinship terms, kinship behaviours and prescriptive and proscriptive rules are the important themes of the present study.

STUDI ANALISIS DAMPAK PADEMI COVID-19 TERHADAP EKSISTENSI PEMBELAJARAN PENDIDIKAN AGAMA ISLAM DI INDONESIA

Edupedia ◽  
2020 ◽  
Vol 5 (1) ◽  
pp. 45-53
Author(s):  
Ilzam Dhaifi
Keyword(s):  
Online Education ◽  
Religious Education ◽  
Virtual Classroom ◽  
Education Services ◽  
Religious Consciousness ◽  
The Core ◽  
Equal Education ◽  
The World ◽  
The Government

The world has been surprised by the emergence of a COVID 19 pandemic, was born in China, and widespread to various countries in the world. In Indonesia, the government issued several policies to break the COVID 19 pandemic chain, which also triggered some pro-cons in the midst of society. One of the policies government takes is the closure of learning access directly at school and moving the learning process from physical class to a virtual classroom or known as online learning. In the economic sector also affects the parents’ financial ability to provide sufficient funds to support the implementation of distance learning applied by the government. The implications of the distance education policy are of course the quality of learning, including the subjects of Islamic religious education, which is essentially aimed at planting knowledge, skills, and religious consciousness to form the character of the students. Online education must certainly be precise, in order to provide equal education services to all students, prepare teachers to master the technology, and seek the core learning of Islamic religious education can still be done well.

Ups and Downs

2018 ◽  
Author(s):  
Roy Livermore
Keyword(s):  
Mantle Convection ◽  
Laboratory Experiments ◽  
Inner Core ◽  
Computer Modelling ◽  
Great Depth ◽  
New Horizons ◽  
The Core ◽  
The Earth ◽  
The World ◽  
The 1960S

Despite the dumbing-down of education in recent years, it would be unusual to find a ten-year-old who could not name the major continents on a map of the world. Yet how many adults have the faintest idea of the structures that exist within the Earth? Understandably, knowledge is limited by the fact that the Earth’s interior is less accessible than the surface of Pluto, mapped in 2016 by the NASA New Horizons spacecraft. Indeed, Pluto, 7.5 billion kilometres from Earth, was discovered six years earlier than the similar-sized inner core of our planet. Fortunately, modern seismic techniques enable us to image the mantle right down to the core, while laboratory experiments simulating the pressures and temperatures at great depth, combined with computer modelling of mantle convection, help identify its mineral and chemical composition. The results are providing the most rapid advances in our understanding of how this planet works since the great revolution of the 1960s.

Societal Drivers of Food and Water Systems 1

2018 ◽  
pp. 284-301
Author(s):  
Michael Thompson ◽  
M. Bruce Beck ◽  
Dipak Gyawali
Keyword(s):  
Mobile Phones ◽  
Wastewater Treatment Plants ◽  
Water Systems ◽  
Food Chains ◽  
Material Flows ◽  
The Core ◽  
Production And Consumption ◽  
The World ◽  
Nitrogen Phosphorus ◽  
Plural Rationality

Food chains interact with the vast, complex, and tangled webs of material flows —nitrogen, phosphorus, carbon, water, energy—circling the globe. Cities and households are where those material flows interact with the greatest intensity. At every point within these webs and chains, technologies enable them to function: from bullock-drawn ploughs, to mobile phones, to container ships, to wastewater treatment plants. Drawing on the theory of plural rationality, we show how the production and consumption of food and water in households and societies can be understood as occurring according to four institutionally induced styles: four basic ways of understanding the world and acting within it; four ways of living with one another and with nature. That there are four is due to the theory of plural rationality at the core of this chapter.

scholarly journals The Core of the Global Corporate Network

2021 ◽  
Author(s):  
Ricardo Giglio ◽  
Thomas Lux
Keyword(s):  
Network Topology ◽  
World Wide ◽  
Data Set ◽  
The Core ◽  
Comprehensive Data ◽  
The World ◽  
Corporate Network ◽  
Board Membership ◽  
National Networks ◽  
Wide Population

AbstractWe investigate the network topology of a comprehensive data set of the world-wide population of corporate entities. In particular, we have extracted information on the boards of all companies listed in Bloomberg’s archive of company profiles in October, 2015, a total of almost 100,000 firms. We provide information on board membership overlaps at various levels, and, in particular, show that there exists a core of directors who accumulate a large number of seats and are highly connected among themselves both at the level of national networks and at the worldwide aggregated level.

Marc B. Shapiro. The Limits of Orthodox Theology: Maimonides' Thirteen Principles Reappraised. The Littman Library of Jewish Civilization. Oxford: Oxford University Press, 2004. 221 pp.

AJS Review ◽  
2005 ◽  
Vol 29 (1) ◽  
pp. 169-171
Author(s):  
Gidon Rothstein
Keyword(s):  
Oxford University ◽  
The Core ◽  
The World ◽  
Orthodox Theology ◽  
Contemporary Writers ◽  
To Come ◽  
Contemporary Context ◽  
Oxford University Press

Marc Shapiro puts an explicit contemporary context on this remarkable collection of sources that disagreed with one part or other of Maimonides' Thirteen Principles—the beliefs Maimonides asserted were absolutely necessary to be considered a believing Jew and to attain the World to Come. By showing the extent to which past authors disagreed with those Principles, Shapiro seeks to debunk assertions by contemporary writers that place those Principles at the core of Orthodox belief.

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