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وادیِ خار میں گل رخی آگئی


وادیٔ خار میں گُل رُخی آگئی
دشت و صحرا میں بھی تازگی آگئی
جسم بے جان میں جان سی آگئی
چہرۂ زرد پر بھی خوشی آگئی
جانبِ تیرہ شب چاندنی آگئی
مصطفیؐ آ گئے ، روشنی آگئی
صبح پُر نور میں کیا صباحت ہے آج
تابِ خورشید میں کتنی راحت ہے آج
شام کے وقت میں بھی ملاحت ہے آج
میرے آقاﷺ کا یومِ وِلادت ہے آج
کیسی ماحول میں دلکشی آگئی
مصطفیؐ آ گئے ، روشنی آگئی
پوچھتے ہو کہ کیوں شاد عرفان ہے
’’یَفْرَحوا‘‘ خاص فرمان قرآن ہے
اہلِ ایمان کا جزوِ ایمان ہے
آج میلاد محبوبِ رحمان ہے
سب غلاموں میں وارفتگی آگئی
مصطفیؐ آ گئے ، روشنی آگئی

Teknis Pendirian Perbankan Syariah di Indonesia

Syariah banking as an important component of banking law in Indonesia is currently experiencing rapid growth. The existence of Shariah banking is expected to help solve various problems in Indonesia, especially poverty. In the midst of its development, Shariah banking has not been able to handle the market share where the majority of the market share comes from people from the middle class. In addition, the education and socialization of Shariah banking is insufficient, so there is a diversity of public perceptions regarding Shariah banking. Pros and cons occur in society regarding the establishment of Sharia banks, where the benefits of Sharia banking are enormous, both in the economic world and in the future. This research uses literature review. Review using a qualitative approach. Primary data sources in this research were obtained from observations or research observations on problems that occur with Sharia banking management. Meanwhile, secondary data was obtained from good literature and books, journals and other sources related to current materials.

Role of Institutions and Economic Variables on Tax Revenue of Selected Asian Developing Countries

Role of Institutions and Economic Variables on Tax Revenue of Selected Asian Developing Countries Tax revenue is an important factor to finance different sectors of any country. The role of institutional and economic factors is considered to be most influencing to generate more revenue for a country through taxes. This study explores the positive and significant relationship between institutional factor and tax revenue of seven Asian developing countries such as Pakistan. India, China, Bangladesh, Srilanka, Indonesia and Thailand for the period of 1996-2014. To examine the existence of long run relation among variables Pedroni (1999, 2004) and Kao panel cointegration technique have been used and after confirmation of long run relation among variables Fully Modified Ordinary Least Square (FMOLS) has been applied to attain long run elasticities of the variables. Further Engle and Granger (1987) test has applied to check the direction or way of causation between these two variables. The results of this study show that there is long run and positive relationship between Institutions and Tax revenue. Fair and transparent governing system, effective rule of law, control of corruption in tax collecting authorities tremendously increase the tax revenue of the country. Furthermore among economic trade (as a percentage of GDP) and inflation are positively affecting the tax revenue whereas agriculture share in GDP is negatively affecting the tax revenue. All the Coefficients through FMOLS are statistically significant and explaining the long run changes in tax revenue. Moreover these results suggest that institutional factors have a major role in tax revenue. The findings of this study have some important implications such as simplifying rules on tax payment, internal audit of tax administration, provision of incentives to tax administration staff to overcome the corruption problem are given that provide a road map to increase the tax revenue in of Selected Asian developing countries.
Asian Research Index Whatsapp Chanel
Asian Research Index Whatsapp Chanel

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