5 research outputs found

    Obedience to Uli’l-Amr and tax compliance: Islamic scholarly perceptions

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    For Muslims, all aspects of human life including politics and leadership are governed by the Holy Qur’an. One of the well-known verses is QS. An-Nisa 4:59 which instructs the Muslims to obey uli’l-amr. The literature, however, shows that the scope of obedience is not absolute. Resultantly, the current research aims to understand the tax compliance in the context of obedience to authority. It provides a contemporary viewpoint from the Islamic boarding school (pesantren) communities in Depok, Indonesia about enrichment. Both quantitative research and field observations have been used to accomplish the research goals. Focusing on the pesantren communities’ support for the operation of public services, it highlights the connections between obedience to authority and tax compliance. They confirm several assertions frequently linked to tax compliance based on the responsibility on order to obey the ruler, the legitimacy of tax collection, and the intention to engage in tax (non) compliance. The findings enhance the pesantren environment’s support for taxation as a commitment to implement QS. An-Nisa 4: 59. If the government’s ability to collect taxes is constrained, it would remind them to handle this resource efficiently. This study emphasises the importance of taxation for the viability of the state with genuine support for taxation, transcending any political right. Since uli’l-amr is inherent in religious teachings, the government’s main goal remains to encourage taxpayer compliance through various means of assistance. In this regard, recommendations for promoting tax compliance through some mechanisms are also presented

    Development of climate-related disclosure indicators for application in Indonesia: A delphi method study

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    Indonesia is currently preparing to adopt the climate-related disclosure standard. Before this new standard is implemented effectively, the Institute of Indonesia Chartered Accountants (IAI), the Indonesia Task Force on Comprehensive Corporate Reporting (CCR) leader, recognised the importance of harmonising this standard’s key disclosure indicators with Indonesian regulations and business characteristics. In this case, input from various constituencies may be required, particularly regarding the mechanism that enables entities with varying capabilities and levels of preparation to apply this new standard. Hence, the main objective of this paper is to develop weighted and applicable climate-related disclosure indicators. We use the Delphi method to achieve this objective by involving several experts representing various user groups that influence accounting standard formulation in Indonesia. The Delphi method is a decision-making tool that establishes an effective communication process, facilitating complex problem solving. This study finalised 44 climate-related disclosure indicators based on the results of two Delphi rounds. Overall, 48% (21/44) of climate-related disclosure indicators were identified to be highly applicable. Among these high-relevance indicators, there were 10% (2/21) Governance, 24% (5/21) Strategy, 42% (9/21) Risk Management, and 24% (5/21) Metrics and Targets indicators. Additionally, around 20% (9/44) of climate-related disclosure indicators received 100% approval from the experts. Along with various essential implications, we argue that these results provide useful additional information for the national standard setter for the climate-related disclosure standard that are efficient and less burdensome to entities

    Business Competitiveness Strategies of Tax Consulting Firm Amidst Covid-19 Pandemic (Case Study at PT XYZ)

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    This study aims to examine the competitive strategies of companies in facing the challenges of the Covid-19 pandemic with a case study on a tax consulting firm in Jakarta ("PT XYZ"). PT XYZ was selected because, during the pandemic, it employs even more employees, with the current number of permanent employees above a hundred. We use qualitative methods in conducting this study with data collection through in-depth interviews and analysis techniques using SWOT analysis. This study indicates that it is becoming increasingly necessary for firms to have a competitive strategy in order to address the challenges of the coming years. Digital marketing development should be focused to ensure long-term survival and profitability, particularly for PT XYZ and other tax consulting firms in a similar situation. This study adds to laying the groundwork for firms to become more resilient by converting challenges to growth opportunities