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p-Index From 2021 - 2026
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All Journal International Journal of Islamic Business Management
Salwa Balqis
Universitas Islam Negeri Sumatera Utara
Economics, Econometrics & Finance

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IMPLEMENTASI PAJAK PENGHASILAN PASAL 25 DI INDONESIA Tyara Amanda; Dini Vientiany; Salwa Balqis; Surya Dimas
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 2 (2026)
Publisher : CV. Barokah Publsiher

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Abstract

This study aims to analyze the implementation of Income Tax Article 25 in Indonesia and to identify the challenges encountered in its application. The research employs a descriptive quantitative approach using a library research method, relying on secondary data such as tax regulations, official government reports, and relevant academic literature. The results indicate that the implementation of Income Tax Article 25 has generally been effective in supporting the stability of state revenue through a monthly tax installment mechanism. In addition, the digitalization of the tax system, including e-billing and e-filing, has contributed to improving administrative efficiency and enhancing taxpayers’ formal compliance. However, several challenges remain, including the complexity of installment calculations, reliance on previous year tax data that may not reflect current economic conditions, and the limited understanding of tax regulations among some taxpayers. Therefore, continuous efforts by the government are needed to improve tax education, simplify calculation mechanisms, and strengthen digital- based tax administration systems to ensure a more optimal and effective implementation of Income Tax Article 25.
ANALISIS PERAN PASAR MODAL SYARIAH DALAM MENDORONG PERTUMBUHAN INVESTASI DAN PEREKONOMIAN INDONESIA Salwa Balqis; Tyara Amanda; Ahmad Wahyudi Zein
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 3 (2026)
Publisher : CV. Barokah Publsiher

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Abstract

This research seeks to examine, in a comprehensive manner, how the Islamic capital market contributes to investment growth and overall economic performance in Indonesia. Over the last ten years, this market segment has expanded considerably, as seen from rising Islamic stock market capitalization, a growing number of issuers within sharia indices, and an increasing volume of both corporate and government sukuk transactions. A descriptive quantitative approach is applied, drawing on secondary data sourced from the Financial Services Authority (OJK), the Indonesia Stock Exchange (IDX), and the Central Statistics Agency (BPS) covering 2019 to 2024. The results indicate that the Islamic capital market underwent considerable expansion throughout the study period, evident in the rising value of Islamic stock capitalization, sukuk issuance, and the number of market participants. These developments point to a positive link between the expansion of the Islamic capital market, investment activity, and national economic growth. In addition, the growing availability of sharia investment products via digital platforms has broadened participation among retail investors. The study concludes that a stronger Islamic capital market ecosystem, backed by responsive OJK regulation and collaboration between government bodies and sharia financial institutions, can function as a key driver of sustainable economic growth in Indonesia.
Co-Authors Ahmad Wahyudi Zein Dini Vientiany Surya Dimas Tyara Amanda