AL MISBAH RESEARCH JOURNAL

FACTORS AFFECTING VOLUNTARY TAX COMPLIANCE WITH A MODERATING ROLE OF TAX AWARENESS AND EDUCATION: EVIDENCE FROM IMPLEMENTED SERVICES TAX IN KHYBER PAKHTUNKHWA

Noor Alam, Dr. Naveed — Tue, 27 Feb 2024 00:00:00 +0000

This study investigates voluntary tax compliance in Khyber Pakhtunkhwa (KP), Pakistan, specifically looking at the Sales Tax on Services following the 2010 decentralization. The study investigates the impact of Tax Knowledge, on Tax Compliance with moderating role of Tax Awareness and Education by analyzing 440 KPRA-registered taxpayers with SPSS. This research aims to uncover factors that influence compliance in a location where legislation is always changing. The finding shows good insights for tax authority as well as for government the newly implemented service tax and their compliance. This research also shows the knowledge of taxpayer regarding digital tax system and their view of tax system knowledge and the potential for increase of services tax satisfaction level. Tax Knowledge show significant impact on tax compliance, and on the other hand Tax Awareness & Education also plays the moderating role. It Emphasizing the importance of tax knowledge and awareness, it proposes creative solutions to improve compliance in changing regulatory environments. The study output provides the services tax compliance in Khyber Pakhtunkhwa, it highlights the importance of tax knowledge and awareness and education in compliance. The result is valuable for tax authority in policy making and tax administration. This study emphasize the factors that are influencing tax compliance and the study also concluded the role of these factors in practical strategies for increasing tax compliance, and the contribution to the literature on tax compliance.

AN ANALYSIS OF THE PERCEPTION OF SCIENCE STUDENTS ABOUT THE USE OF TECHNOLOGY IN CLASSROOMS AT THE SECONDARY LEVEL IN ISLAMABAD

Naeem Akhtar, Tahir Mehmood — Tue, 09 Jan 2024 00:00:00 +0000

Since start of 21^st century, use of digital technology increased in Pakistan to meet requirements of global changes in eduation. Study for “An analysis of the perception of science students about the use of technology in classrooms at the secondary level in Islamabad” was conducted and Objectives of the study were (1) to assess perception of students regarding use of technology in a classroom at the secondary level and; (2) to find out the availability of technology in teaching-learning process in Islamabad Model College for Boys. Data was acquired from secondary school students of class 9^th, 10^th and 11^th, through a survey questionnaire. Study was descriptive in nature and straitified random sampling technique was used. Population was 8056 students and 499 students were sample. Findings shows that, using digital technology in the classroom might enhance students' learning. It was cocluded that digital learning is advantageous for each classroom. It is recommended that, much more work is required to be done to encourage a technological catch-up.

فلسطین کے تنا ظر میں ناول the Scar of David کا تحقیقی و تنقیدی مطالعہ

Maria Termezi, Dr. Shiraz fazal Dad — Thu, 11 Jan 2024 00:00:00 +0000

Susan abulhawa is a American writer. The scar of David is her first novel published in 2006. It’s a historical novel which discusses the Palestine and Israel conflict. Mainly In novel there is a Palestinian family from the village of Ein Hod, which was emptied of its inhabitants by the newly formed State of Israel in 1948.Most of novel, is narrated by Amal through her reader get the stories of brothers, one of them kidnapped by an Israeli soldier and raised Jewish, the other who sacrifices everything for the cause of Palestine. Novel discusses the heart-breaking story of a Palestinian family which narrates about love, friendship, identity crisis, patriotism, terrorism, courage and hope. Novel shares many historical events which occurs between 1948 to 2002.it also discuss the role of political leaders and UNO, Silent presence of Arab countries in Palestine issue. Novelist tries to show the psychological problems and personality crisis of children’s due to war. This historical novel forces reader to take a fresh look at one of the defining political conflicts of time. It is deeply a human novel the novelist remains objective till the end. Novel presented the Palestine issue on the basis of humanity.

اسلام میں عورت کی گواہی : علمی اور سائنسی جائزہ

Hafsa Anwar — Mon, 08 Jan 2024 00:00:00 +0000

The testimony of women in Islam is always a topic of discussion in the field of Islamic Jurisprudence which states that it weighs only half of the of men's testimony. This belief stems from a particular interpretation of a verse in the Quran (2:282). However, it is vital to understand that this interpretation is not applicable in all circumstances because the broader context and principles of Islamic jurisprudence regarding testimony will be examined first. Islam emphasizes the importance of justice, fairness, and equal treatment for all individuals, regardless of gender. Many scholars argue that the interpretation of the verse is specific to financial transactions involving specialized knowledge or expertise. Understanding the complexities and diversity of opinions within Islamic jurisprudence is crucial when discussing women's testimony in Islam. This article attempts to illustrate the true position of women's testimony in Islam by presenting relevant scientific studies to explain the rationale behind Allah's prohibitions and the viewpoints of well-known Islamic scholars regarding this issue.

حدّ حرابۃ (ڈکیتی) کا فقہی جائزہ

Dr. Saeed Ur Rahman, Dr. Muhammad Azizullah — Fri, 05 Jan 2024 00:00:00 +0000

Crimes have become an epidemic in the present era. The whole world is in the grip of this epidemic. No region of the world is safe from these crimes. Whether economic crimes, or political crimes. Murder, robbery, theft or sexual violence etc. No individual or region is safe from them. Different types of laws are made every day. While crimes are increasing instead of decreasing. There is only one way to prevent these crimes. That is to be fully aware of the penal laws of Islam and to implement them. Because these are proven laws. When these were in force in the Arab region, the world saw and recognized their effects. Just as the crimes are different, so are the means of prevention and the punishments. Therefore, one of the most dangerous crimes is robbery. The punishment of which is called Hadd-e-Hirabah. Islam has described its detailed rules. Therefore, it is necessary to know its definition, order, conditions, reasons, types and forms etc. all things in detail In the light of jurisprudence of different schools of thought.

Therefore, all these things have been discussed in the relevant article.

وجهات النظر المعاصرة حول نضال المرأة الاقتصادي؛ دراسة تحليلية في سياق التفاعلات النبوية

Dr. Hafiz Ahmed Saeed Rana, Muhammad Shahid Iqbal — Mon, 01 Jan 2024 00:00:00 +0000

This paper explores the contemporary concept of women's economic struggle within the context of prophetic interactions. It delves into the intersection of modern gender economics and the historical experiences of women during the time of the Prophet Muhammad (peace be upon him(. By analyzing the economic challenges faced by women in today's society and comparing them to the economic roles and rights granted to women in early Islamic history, this study seeks to draw parallels and contrasts. The research employs a multidisciplinary approach, combining elements of economics, gender studies, and historical analysis. The study finds that while significant progress has been made in women's economic empowerment in the contemporary world, there remain distinct challenges and disparities. By examining the Prophetic interactions and teachings regarding women's economic rights and opportunities, this paper offers insights for modern policymakers and scholars working to address gender disparities in economic participation. It underscores the importance of understanding historical contexts and how they can inform contemporary efforts to improve women's economic well-being. Ultimately, this research contributes to the ongoing discourse on gender equality and economic empowerment, encouraging a nuanced exploration of women's roles and rights within the framework of Islamic history and contemporary society.