scholarly journals Tinjauan Akad Ijarah dan Peraturan Daerah No. 3 Tahun 2008 tentang Penyelenggara Perparkiran terhadap Pengambilan Sewa Parkir Liar

2020 ◽  
pp. 5
Author(s):  
Rainalia Nadifah Sugalayudana ◽  
Eva Misfah Bayuni ◽  
Muhammad Yunus
Keyword(s):  
Research Method ◽  
Field Research ◽  
Research Problem ◽  
The Road ◽  
Descriptive Research ◽  
Car Rental ◽  
Parking Lot ◽  
Qualitative Descriptive ◽  
The Government ◽  
The City

Abstract. Akad Ijarah is an agreement whose object is to redeem the benefits for a particular time, i.e. ownership benefits in return. Ijarah is divided into two kinds, namely Ijarah, which leads to the collection of remuneration (' ala al-A'yan) and Ijarah which leads to wages wage (' ala al-Asykhash) is a service.  The background of this research problem is many of which do wild parking or in the government of land road owned by no license but the parking man asks for a fee to the rider who entrust his vehicle to the event of the poll The wild. This research was conducted to answer three problems; 1. What is the concept of Akad Ijarah according to Fiqh Muamalah? 2. What is the implementation of wild parking rental at Sukahaji Bird market in Bandung? 3. How is the review of Akad Ijarah and regulation of the city of Bandung No. 3 year 2008 about the parking organizers to take a wild car rental? This method of research is a qualitative research method with the type of field research and the nature of qualitative descriptive research. The object of this research is Sukahaji bird market. The data collection techniques in this study are observations and interviews. The results of this study stated that: First, Ijarah is an agreement whose object of redemption benefits in return. Rukun Ijarah There are four, people who berakad, rent, Ijab Qabul, benefits. Secondly, the implementation of parking at Sukahaji Bird Market is divided into two, the official park with the land provided by the market and there are unofficial parking that eat the road. Thirdly, the transaction that occurred in the collection of wild parking rental has not been fulfilled and the requirements of Akad Ijarah and local regulations Bandung City No. 3 year 2008 about the operator of the regulation because there is no agreement in the withdrawal of parking fees, and land That is used does not have a permit to maintenance the parking lot or ownership of the benefits taken not its legitimate property. Keywords: Akad Ijarah, Fiqh Muamalah, wild car Rental collection, Local regulationsAbstrak. Akad Ijarah adalah akad yang objeknya penukaran manfaat untuk masa tertentu, yaitu pemilikan manfaat dengan imbalan. Ijarah dibagi menjadi dua macam yaitu, Ijarah yang mengarah kepada pengambilan imbalan (‘ala al-a’yan) dan Ijarah yang mengarah kepada upah mengupah (‘ala al-asykhash) yaitu bersifat jasa.  Latar belakang masalah penelitian ini banyak yang melakukan parkir liar atau di badan jalan lahan milik pemerintah dengan tidak memiliki ijin akan tetapi tukang parkir meminta biaya kepada pengendara yang menitipkan kendaraannya sehingga terjadinya pemungutan secara liar. Penelitian ini dilakukan untuk menjawab tiga rumusan masalah; 1. Bagaimana ketentuan Akad Ijarah menurut Fikih Muamalah? 2. Bagaimana pelaksanaan pengambilan sewa parkir liar di Pasar Burung Sukahaji Kota Bandung? 3. Bagaimana tinjauan Akad Ijarah dan Peraturan Daerah Kota Bandung No. 3 Tahun 2008 tentang Penyelenggara Perparkiran terhadap pengambilan sewa parkir liar? Metode Penelitian ini adalah Metode penelitian kualitatif dengan jenis penelitian lapangan dan sifat penelitian deskriptif kualitatif. Objek penelitian ini adalah Pasar Burung Sukahaji. Teknik pengumpulan data dalam penelitian ini adalah observasi dan wawancara. Hasil penelitian ini menyatakan bahwa: pertama, Ijarah adalah akad yang objeknya penukaran manfaat dengan imbalan. Rukun Ijarah ada empat, orang yang berakad, uang sewa, ijab qabul, manfaat. Kedua, pelaksanaan parkir di Pasar Burung Sukahaji terbagi dua, parkiran resmi dengan lahan yang disediakan oleh pihak Pasar dan ada parkiran tidak resmi yang memakan badan jalan. Ketiga,  transaksi yang terjadi dalam pengambilan sewa parkir liar belum memenuhi rukun dan syarat akad Ijarah dan Peraturan Daerah Kota Bandung No. 3 Tahun 2008 tentang penyelenggara perpakiran karena tidak ada perjanjian dalam penarikan biaya parkir, dan lahan yang digunakan tidak memiliki ijin penyelenggaraan tempat parkir atau kepemilikan manfaat yang diambil bukan milik sah nya.Kata Kunci : Akad Ijarah, Fikih Muamalah, Pengambilan Sewa Parkir Liar, Peraturan Daerah

scholarly journals STRATEGI BAZNAS KOTA PADANG DALAM MEMBERDAYAKAN MASYARAKAT MISKIN MELALUI JAMA’AH MASJID

2020 ◽  
Vol 6 (1) ◽  
Author(s):  
Yuli Asni
Keyword(s):  
Field Research ◽  
Research Problem ◽  
Community Empowerment ◽  
Public Understanding ◽  
The Road ◽  
The Poor ◽  
The People ◽  
The Government ◽  
Problem Formulations ◽  
The City

Community empowerment efforts by the City of Padang BAZNAS is through a program that is used as a form of productive zakat utilization and the distribution carried out by BAZ must be prioritized to productive businesses and on target. From this description, the researcher formulated the problem in three research problem formulations, namely 1. How is the BAZNAS strategy of Padang City in empowering the poor with the requirements of the mosque/mushalla congregation. 2. How is the implementation of empowering the poor by the Padang City BAZNAS on the condition of being a mosque/mushalla congregation? And 3. What are the inhibiting and supporting factors of Padang City BAZNAS in empowering the poor on the condition of being a mosque/mushalla congregation? This research is a field research using descriptive qualitative method. The results of this study are the BAZNAS strategy of Padang City in empowering the poor with the requirements of mosque/mushalla congregation, it has been conducted since 2011. If the people who submit do not have an active certificate of this congregation it will not be served at BAZNAS Padang City. Implementation of the empowerment of the poor by the Padang City BAZNAS with the requirement to be a mosque/mushalla congregation, in the field there are found mosques or mushallas that provide convenience, however there are also mosque or mushalla administrators who are indeed selective in providing the certificate, even though they face challenges from the community around it. The inhibiting factor of Padang City BAZNAS in empowering the poor on condition of being a mosque/mushalla congregation is the lack of public understanding of the purpose of the inclusion of the active congregation certificate. While the supporting factors are the City of Padang BAZNAS has strength, there is support and assistance from the government, has experienced human resources, and has a strategic location on the edge of the road by the city of Padang.Keywords: Strategy, Baznas, Empowering, The Poor, Mosque Jama'ah

THE EFFECTIVENESS OF REGIONAL REGULATION NO. 4 OF 2012 ON PUBLIC SERVICE LEVIES IN THE FRAMEWORK ORDER CREATING TRAFFIC ON THE ROAD SURYAKENCANA CITY OF BOGOR

2015 ◽  
Vol 1 (2) ◽  
pp. 141-155
Author(s):  
Mul Yadi ◽  
Harry Rudyantoro ◽  
Ujang Bahar
Keyword(s):  
The Road ◽  
Positive Law ◽  
Road Users ◽  
Public Road ◽  
The People ◽  
Parking Lot ◽  
The Government ◽  
On The Road ◽  
Legal Discovery ◽  
The City

ABSTRACT  Related to the implementation of the Regional Regulation (Perda) about the increase in parking rates at the edge of the road prone to congestion in the city of Bogor ratified and entered into force on July 2, 2012, The first location that imposed this tariff is the Way Suryakencana and Jalan Siliwangi Bogor and the second location is the application of The Government through the Department trials Traffic Transportation (DLLAJ) Bogor City gets a reaction from the people around Jalan Suryakencana. Enactment of the increase in parking rates at Jalan Bogor Suryakencana expected to reduce illegal parking of vehicles in the area, which has been causing congestion. With parking rates that have been enacted many road users who park their vehicles in multiple and indiscriminate. The method used in this study is empirical juridical approach. The study, based on an inventory of positive law, the discovery of the principles of law and legal discovery inconcretto, which include observation of empirical operationalization of law in society. The conclusion from this study is the basis of the application of the levy Parking Services Bank Public Road, especially in the city of Bogor is Law No. 28 of 2009 on Regional Taxes and Levies and Regional Regulation No. 4 of 2012. Implementation of Regional Regulation No. 4 of 2012 on Increase Rates Parking is not yet fully effective this is due to high payments also has not been matched with adequate services, the responsibility for the damage and loss still be a burden for the owner of the vehicle so that the functions and responsibilities of the government that deal with parking problems is questionable. Impact parking tariff policy to demand that any increase in the parking rate of 10 percent would result in a decrease in the use of parking of 0.7 -0.8 percent, increase use of public transport and cycling amounted to 3.71 percent of 0.9 percent. This figure is even greater in the short term, when applied can lead to a new increase in the elasticity to be about - 0.28., Where the parking lot reducing the length of parking time and reduce the amount of parking.  Keywords: Regional Regulation, Rates Parking, Traffic Order

scholarly journals Penanggulangan Gelandangan Pada Jabatan Kebajikan Negeri Kedah Malaysia Melalui Layanan Konseling Islam

2020 ◽  
Vol 10 (1) ◽  
pp. 39
Author(s):  
Nurul Husna Binti Abd Malek ◽  
M. Fahli Zatrahadi
Keyword(s):  
Homeless People ◽  
Field Research ◽  
Secondary Data ◽  
Problem Formulation ◽  
Research Field ◽  
The State ◽  
Primary Data ◽  
Descriptive Research ◽  
The Government ◽  
The City

This research is based on the assumption that the rise of homeless and beggars in the City of Alor Setar. This condition has caused disrupt the beauty and comfort of the city as a result of cancer suffered by the city and the State. For this reason, the government through the Kedah Community Virtue Position has built a transit house as a temporary stopover place for which they are then given guidance on Islamic counseling. Based on the facts above, this study answers the problem formulation, namely how to guide Islamic counseling in tackling homelessness in the City of Alor Setar by the Office of Benevolent Society of the State of Kedah, Malaysia. To answer these questions, this study uses descriptive qualitative methods.This study aims to describe the techniques of Islamic Counseling Guidance conducted by Counselor officers in counseling activities carried out by counselors from the Department of Public Virtue to the homeless in the City of Alor Setar. This research is a qualitative research, namely a type of field research field research, the nature of descriptive research, this study uses interview, observation, and documentation data collection techniques. Interviews were conducted with counselors and midfielders who had participated in Islamic counseling activities in the City of Alor Setar Negeri Kedah Darul Aman, Malaysia. Observation was carried out Islamic counseling guidance techniques used and the process of Islamic counseling in the Office of Benevolence of the Community of Kedah Darul Aman, Malaysia. Photo documentation of Islamic counseling activities. The data source of this research is primary data and secondary data. Qualitative data analysis with deductive deduction method. From the results of this study the Islamic counseling process in the public virtue  position using three homeless people can follow the stages of counseling well so that the homeless can be firm in his faith, especially mental and mental health, can control themselves and understand what is ordered and forbidden by Allah SWT so that when the homeless people have come out to the outside community they no longer feel inferior and can also adjust to society.

scholarly journals Regional Regulation Implementation of Madiun City Number 45 of 2018 Concerning with Prevention and Enhancement of Slum Housing and Settlement Quality

2020 ◽  
Vol 1 (2) ◽  
pp. 73
Author(s):  
Sarjiyati Sarjiyati ◽  
Sigit Sapto Nugroho ◽  
Anggun Enggar Pratiwi
Keyword(s):  
Data Collection ◽  
Empirical Data ◽  
Research Method ◽  
Field Research ◽  
Data Sources ◽  
External Constraints ◽  
The Government ◽  
The City ◽  
Slum Areas

<table width="680" border="1" cellspacing="0" cellpadding="0" align="left"><tbody><tr><td valign="top" width="487"><p><strong>The purpose of this study was to determine and analyze the implementation of the Regional Regulation of Madiun City Number 45 of 2018 concerning with Prevention and Improvement of Quality of Housing and Slums and the constraints in the implementation of the City without Slums Program in Madiun City. This research method uses empirical data that is obtained directly through field research with primary, secondary and tertiary data sources as well as data collection by observation, interview, document study analyzed descriptive qualitative. The results of this study indicate that the Government of Madiun City has implemented Regional Regulation Number 45 of 2018 regarding Prevention and Improvement of Quality of Housing and Slums, quite well, there are 6 (six) villages which are categorized in mild slum areas. There are inertnal and external constraints in the implementation of the Cityless Slums Program in Madiun City.</strong><strong></strong></p><p><strong> </strong></p></td></tr></tbody></table>

scholarly journals IMPLEMENTATION EXCISE REGULATIONS OF VAPE LIQUID IN KPPBC TIPE MADYA CUKAI MALANG

2019 ◽  
Vol 3 (1) ◽  
pp. 9-21
Author(s):  
Joko Sumantri
Keyword(s):  
Social Networks ◽  
Research Method ◽  
New Product ◽  
Tax Revenue ◽  
Tobacco Products ◽  
Excise Tax ◽  
Descriptive Research ◽  
Qualitative Descriptive ◽  
The Government

The study of e-cigarettes (vape) associated with excise is quite difficult to find in Indonesia. Thus, this study becomes important for the government in evaluating the application of vape liquid excise tax rules to make it fairer for businesses. By using a qualitative descriptive research method, this study obtained the findings that in the working area of KPPBC Type Madya Cukai Malang, the implementation of new regulations related to vape had increased the tobacco excise tax revenue by <1% of the total tobacco excise revenue in the Malang region. In Malang, the contribution of excise revenue from vape liquid is still relatively small to the overall excise tax revenue from tobacco products considering the quantity that is still not massive because it is a new product subject to excise. Although the socialization efforts related to this matter can be said to be successful, it is still needed a mechanism for channeling information for example through social networks so that the latest policies and regulations that are implemented can be implemented more effectively.

scholarly journals Analysis of Indonesia and New Zealand geothermal regulation

2021 ◽  
Vol 926 (1) ◽  
pp. 012095
Author(s):  
B Bramantio ◽  
S H Sumantri ◽  
S Thamrin ◽  
N A Sasongko
Keyword(s):  
New Zealand ◽  
Research Method ◽  
Environmental Law ◽  
Green Energy ◽  
Literature Study ◽  
Geothermal Power Plant ◽  
Descriptive Research ◽  
Qualitative Descriptive ◽  
The Government ◽  
Depth Interviews

Abstract Regulation is the important things as the framework and reference for developer to conduct a business such as geothermal development legally in line. Geothermal regulation is needed in developing geothermal power plant as renewable energy from green energy for cleaner environment. The purpose of this research was to analyse the geothermal regulation in Indonesia and compare with New Zealand regulation. This research was conducted using a qualitative descriptive research method. The data used in this study were taken through in-depth interviews with an expert and literature study from various relevant sources data related with Indonesia and New Zealand geothermal regulation. One of geothermal regulation in Indonesia is related to the Geothermal Working Area (GWA), where basically issued from two regimes of geothermal law, that are GWA formed prior Act No. 27/2003 and GWA formed afterward Act No. 27/2003, those geothermal regulations was changed time by time. While New Zealand has regulations namely Resource Management Act (RMA) 1991 which is the main environmental law in New Zealand. Therefore, from this research was analysed that clear regulation is needed to conduct geothermal development which is more applicable and provide benefits to geothermal developers who are fully supported by the government and stakeholders.

scholarly journals POLA PERGERAKAN “PASAR TIBAN” KOTA PEKALONGAN

2019 ◽  
Vol 14 (2) ◽  
pp. 162
Author(s):  
Dwi Hartini ◽  
Jamilla Kautsary
Keyword(s):  
Movement Patterns ◽  
City Development ◽  
Cross Sectional ◽  
Market Activity ◽  
Community Activities ◽  
The Road ◽  
Qualitative Descriptive ◽  
The Government ◽  
The Right ◽  
The City

Community activities in the commercial sector have an impact on the economic development of the city which is the influence of the city development into a town center trade. one of which is the existence of market tiban. A consequently of market activity tiban cause problems such as disrupting the flow of traffic as well as general merchandise facilities held alongside a road or along the corridor on the right or left, so that it is distrub traffic flow. The purpose of this study to find patterns in the market movement tiban Pekalongan. In this study, use a qualitative descriptive approach rationalistic. To achieve the goal of the analysis is then performed 3 analyzes the spatial pattern of movement does not include time tiban market movements, modes of movement, and activity systems analysis contained in tiban market, analysis of spatial movement patterns include cross- sectional analysis of the road corridor, stall dimensions, system settings tiban market, and movement patterns tiban market, and analyzes the factors behind the choice of location which is distance tiban market location, location tiban traders in the market, the similarity of merchandise, consumer offerings, the number of visitors, and mindset. Based on the analysis the pattern of market movements in Pekalongan tiban following reasons traders in making trading location and tiban market always occur on the same day and location. The recommendations contained in this study the need for regulation and supervision of the government in market activity in Pekalongan to minimize the problems effect of market activity tiban. There needs to be awareness of traders and buyers in the market tiban activities to keep abreast of the prevailing order in Pekalongan. There a good management of community market tiban to be organized and able to maximize the benefits of market tiban as evening entertainment for the citizens of Pekalongan.  

scholarly journals Strategi Dakwah Wilayatul Hisbah dalam Pelaksanaan Pengawasan Syari’at Islam di Kota Langsa

2019 ◽  
Vol 1 (1) ◽  
Author(s):  
Ratna Gustina
Keyword(s):  
Descriptive Analysis ◽  
Field Research ◽  
Government Agencies ◽  
Research Approach ◽  
Analysis Method ◽  
Good Advice ◽  
Qualitative Descriptive ◽  
The Government ◽  
The Village ◽  
The City

In the city of Langsa, the violation of Islamic sharia qanun (regional bylaws) has shown a declining trend; however, it still accounts for a large proportion. This is a surprising issue since it is believed that the Wilayatul Hisbah (Islamic religious police force) of Langsa has performed its duties and functions properly. To respond to the issue, the study of this thesis formulated several questions, including: what are the da’wah strategies used by the Wilayatul Hisbah in supervising the Islamic sharia in Langsa? and how are the da’wah strategies of the Wilayatul Hisbahin supervising the Islamic sharia against the perspective of manhaj da’wah? The study used field research approach, using qualitative descriptive analysis method. Data were collected by interview and documentation. The results of the study showed that the Wilayatul Hisbah of Langsa employed two types of da’wah strategies: da’wah bi al-lisan (oral da’wah) and da’wah bi al-hal(practical da’wah). Da’wah bi al-lisanincluded speech, Jum’ah sermon, appeal, discussion, and advice/guidance. Da’wah bi al-halinvolved patrol and raid. Further, in the view of the da’wah manhaj, the da’wah strategies used structural and cultural approaches. The structural approaches included (a) the supervision of the Islamic sharia was conducted by an official institution formed by the government, which was the Wilayatul Hisbah, (b) the Wilayatul Hisbah and the Islamic Sharia Office was merged institutionally, (c) the establishment of Islamic sharia supervisors at the village level by the Wilayatul Hisbah and the sharia supervisors by the village officers, and (d) the development of cooperation between the government agencies (e.g. Islamic Sharia Office, Ulama Consultative Assembly, Civil Service Police Unit, Police, Indonesian National Army, Sharia Court, and non-governmental (Islamic) organizations). The cultural approaches involved implementing the strategic da’wah methods and strategies. The da’wah methods of the Wilayatul Hisbah have been in line with the Qur’an chapter An-Nahl verse 125, which describes da’wah bi al-hikmah (wisdom), da’wah bi al-mauidza al-hasanah (good advice), and da’wah al-mujadalah bi al-latihiya ahsan (good dialog).

scholarly journals Implementasi Peraturan Bupati Gianyar Nomor 57 Tahun 2018 terhadap Penyediaan Fasilitas Parkir di Kawasan Pariwisata Ubud

2020 ◽  
Vol 1 (1) ◽  
pp. 32-37
Author(s):  
Anak Agung Istri Pradnya Paramitha ◽  
Anak Agung Sagung Laksmi Dewi ◽  
I Nyoman Sutama
Keyword(s):  
External Factor ◽  
Field Research ◽  
Legal Research ◽  
Internal Factor ◽  
The Road ◽  
Factors Influencing ◽  
Parking Lot ◽  
The Government ◽  
The Many ◽  
Parking Facilities

Changing the habits of tourists and the community using the road as a parking lot is still considered truly difficult. Efforts made by the government, such as providing a parking center and firm action for offenders who still use the road as a parking lot in the Ubud tourism area, have also not been able to solve this problem. The problems discussed in this study are the effectiveness of the implementation of the Gianyar Regent Regulation (Perbup) Number 57 of 2018 related to the provision of parking facilities in the Ubud tourism area and the factors that influence the occurrence of parking violations in the tourism area. The research was designed using empirical legal research which is also known as field research. The results of the study reveal that the effectiveness of the implemention of the Gianyar Perbup Number 57 of 2018 related to the provision of parking facilities in the Ubud tourism area has not been effective because of the many parking problems existing in the area. The factors influencing the occurrence of parking rules violations in the parking area include internal factor and external factor. Firmness from the implementing agency of the Perbup is needed so that the regulation can be more effective and the vehicle owners are expected not to park their vehicles carelessly.

scholarly journals EVALUASI PENERAPAN SKEMA PPH 25 ATAS WAJIB PAJAK ORANG PRIBADI PENGUSAHA TERTENTU SESUAI PP NOMOR 23 TAHUN 2018 DALAM UPAYA PENINGKATAN KEPATUHAN PERPAJAKAN PADA UMKM KOTA TANGERANG SELATAN

2020 ◽  
Vol 6 (2) ◽  
Author(s):  
Budi Setyawan ◽  
Sukarno Sukarno
Keyword(s):  
Income Tax ◽  
Research Method ◽  
Government Regulation ◽  
Tax Compliance ◽  
Field Research ◽  
Secondary Data ◽  
Tax Rates ◽  
Tax Rate ◽  
Descriptive Research ◽  
Qualitative Descriptive

ABSTRAK Penelitian ini bertujuan untuk mengevaluasi kepatuhan perpajakan Wajib Pajak Orang Pribadi (WPOP) Pengusaha Tertentu yang menggunakan tarif pajak umum yaitu PPh 25 dengan tarif 0,75% yang dapat dikreditkan di akhir tahun pajak, sehubungan dengan adanya penurunan tarif PPh Final  dari 1% menjadi 0,5% dengan diterbitkannya Peraturan Pemerintah (PP) Nomor 23 tahun 2018. Wajib Pajak Orang Pribadi (WPOP) Pengusaha Tertentu juga dipersiapkan untuk lebih tertib dan disiplin dalam menyelenggarakan pembukuan untuk menyusun laporan keuangannya agar dapat menentukan pajak terutang menggunakan skema PPh 25 dengan lebih tepat. Terutama bagi WPOP Pengusaha Tertentu yang sudah memiliki omzet lebih dari Rp 4.800.000.000,- (Empat Milyar Delapan Ratus Juta Rupiah) dalam satu tahun pajak. Metode yang digunakan adalah Metode Studi Lapangan (Field Research) dengan terjun langsung ke lapangan. Data penelitian diperoleh observasi, dokumentasi dan wawancara langsung para pelaku UMKM Wajib Pajak Orang Pribadi (WPOP) Pengusaha Tertentu di Kota Tangerang Selatan dan melalui data sekunder melalui studi literatur. Jenis penelitian ini adalah penelitian deskriptif kualitatif. Peneliti menggunakan metode penelitian deskriptif kualitatif karena penelitian ini mengeksplor fenomena peningkatan kepatuhan perpajakan dan proses penyusunan pembukuan para pelaku UMKM WPOP Pengusaha Tertentu di Kota Tangerang Selatan. Hasil penelitian menunjukkan Penerapan Skema PPh Pasal 25 Atas WPOP Pengusaha Tertentu sesuai PP Nomor 23 Tahun 2018 pada UMKM Kota Tangerang Selatan yang terdaftar di KPP Pratama Serpong dan KPP Pratama Pondok Aren tidak maksimal karena wajib pajak cenderung menggunakan tarif PPh Final 0,5% dan tidak efektif dalam meningkatkan tingkat kepatuhan  WPOP Pengusaha Tertentu.Kata Kunci: PPh 25, PPh Final, Kepatuhan, dan UMKM ABSTRACT                 This study aims to evaluate the tax compliance of certain individual taxpayers (WPOP) using general tax rates, namely PPh 25 at a rate of 0.75%, which can be credited at the end of the tax year, in connection with a reduction in the Final Income Tax rate from 1% to 0. , 5% with the issuance of Government Regulation (PP) Number 23 of 2018. Individual Taxpayers (WPOP) Certain Entrepreneurs are also prepared to be more orderly and disciplined in keeping track of their financial statements to determine payable taxes using the PPh 25 scheme more precisely. Especially for Certain Entrepreneur WPOPs who already have a turnover of more than IDR 4,800,000,000 - (Four Billion Eight Hundred Million Rupiah) in one tax year. The method used is the Field Research Method by going directly to the field. Research data is obtained by observation, documentation, and direct interviews of SME actors Individual Taxpayers (WPOP), Certain Entrepreneurs in South Tangerang City, and secondary data through literature studies. This type of research is a qualitative descriptive study. The researcher uses a qualitative descriptive research method because it explores the phenomenon of increasing tax compliance and the bookkeeping process of individual entrepreneurs in South Tangerang. The results showed that the application of the PPh Article 25 Scheme on the WPOP of Certain Entrepreneurs by Government Regulation Number 23 of 2018 at South Tangerang City MSMEs registered at KPP Pratama Serpong and KPP Pratama Pondok Aren is not optimal because taxpayers tend to use a Final PPh rate of 0.5% and not. Useful in increasing the level of compliance of certain employers' WPOP. Keywords: PPh 25, Final Income Tax, Compliance, and MSMEs

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