Indonesia Conference Directory

This study aims to examine whether the Riba Free Community of the Directorate General of Taxes (Komunitas Bebas Riba Direktorat Jenderal Pajak/Kobar DJP) has criteria that are close to the Islamic Savings and Loan and Financing Cooperative (Koperasi Simpan Pinjam dan Pembiayaan Syariah/KSPPS) and whether it can finally be concluded that the Kobar DJP is a miniature of informal Islamic cooperatives at the Directorate General of Taxes (DGT). This research is a qualitative study with a case study method. Data is obtained through library research by juxtaposing the Kobar DJPs Articles of Association and By-laws with government regulations regarding cooperatives and Islamic cooperatives, as well as other electronic literature. In addition, interviews were conducted with members and administrators of the Kobar DJP to find out the business processes in it. The results show that there are many characteristic similarities between Kobar DJP and KSPPS so that it can be concluded that Kobar DJP is a miniature of informal Islamic cooperatives at the DGT.