Article Per Year (5 Year)
p-Index From 2021 - 2026
5.031
P-Index
This Author published in this journals
All Journal Jurnal Sinergi Jurnal Akuntansi & Auditing Indonesia Jurnal Teknik ITS e-Jurnal Kewirausahaan Jurnal Online Mahasiswa (JOM) Bidang Teknik dan Sains Jurnal Ilmiah KOMPUTASI Jurnal Mirai Management Syntax Literate: Jurnal Ilmiah Indonesia Laga-Laga: Jurnal Seni Pertunjukan Jurnal Pengabdian Magister Pendidikan IPA Jurnal Agregasi Jurnal Jatiswara Jurnal Linguistik Komputasional PERENNIAL JMB : Jurnal Manajemen dan Bisnis Proceeding of National Conference on Accounting & Finance Buletin LOUPE (Laporan Umum Penelitian) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Fakultas Ilmu Keislaman UNISA Kuningan Islamika Granada Equity: Jurnal Akuntansi Multica Science and Technology Journal Physical Health Recreation (JPHR) Abdimas Awang Long: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Risalah Kenotariatan EKONOMIKA45 Jurnal Akuntansi dan Keuangan Sisfo: Jurnal Ilmiah Sistem Informasi Jurnal Dunia Pendidikan INFORMATIKA Bandung Conference Series: Business and Management Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Jurnal Indonesia Sosial Teknologi Journal of Economic Education and Entrepreneurship Studies Lingkar : Journal of Environmental Engineering Riset Ilmu Manajemen Bisnis dan Akuntansi COCOS The International Science of Health Journal Jurnal Ekonomi dan Bisnis IJES : Indonesian Journal of Environmental Sustainability. LEMBARAN PUBLIKASI MINYAK DAN GAS BUMI Multidisciplinary Indonesian Center Journal JURNAL PENGABDIAN KEPADA MASYARAKAT UNISA KUNINGAN
Arief Rahman
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

Published : 55 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : EKONOMIKA45

 1 
SEKULARISME PROSES PENYUSUNAN ANGGARAN BERBASIS PARTISIPATIF DALAM PERSPEKTIF ISLAM Arief Rahman
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 4 No. 1 (2016): Desember: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (584.365 KB) | DOI: 10.30640/ekonomika45.v4i1.52

Abstract

The purpose of this paper is to explain the mechanism of the budget process are subjected to various distortions that lead to secularization in the budgeting process that impact on the neglect of the interests of society. It will also offer the concept of budgeting from an Islamic perspective. This perspective is used to provide another alternative in compiling the budget that focuses on transparency and participation in the budget in favor of the interests of the community with the Islamic perspective.
Analisis Perlakuan Akuntansi Pajak Penghasilan atas Pemberian Fringe Benefits terhadap Laporan Keuangan setelah Berlakunya Undang-Undang Harmonisasi Peraturan Perpajakan Muhammad Syapari; Arief Rahman
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.3122

Abstract

One of the most interesting points in the Harmonization of Tax Regulations Law (UU HPP) is the allowance for the deduction of fringe benefit expenses incurred by employers for tax purposes. Additionally, employees who receive fringe benefits are now subject to income tax, and these benefits can be included in their gross income for the calculation of Article 21 Income Tax. This provision contradicts the previous Income Tax Law, which did not classify in-kind benefits or perks as taxable income for employees. This research aims to understand respondents' understanding of the treatment of fringe benefit expenses under the UU HPP and how tax planning can be implemented to minimize taxable income. A qualitative descriptive approach, using observational methods such as interviews and case studies, will be employed. The research findings are expected to provide input for companies in implementing tax planning for fringe benefits.
Co-Authors . Budiaman Adrian Indarti Agus Khobir Permana Akbar, Moch Malik Akrom, Akrom Ali Muhdor Alwi Fahruzy Nasution Amrulloh, Rifqi Angga Pratama Anindhita Satria Mahendra Ansari Harahap, Dedy Anugrah Dwi Putra Aulia Helmina Putri Aulia Ramadanisti Ayu Praditias Sumono Putri Ayu Purwarianti Budi Winarni Christina Indrawati Cut Nina Latisa Maura Damai Syah Halawa Desi kusrini Diah Astuti Diman Ade Mulada Diman Ade Mulada Diman Ade Mulada, Diman Ade Ella Suzanna Elmi Nurvianti Epi Supriyani Siregar Erwan Efendi Fatin Nadifa Tarigan Febriyanti Darnis Ferry Herdianto Fitriyah Kusuma Devi Gunawan Wibisono Guntur Adham Syahputra Hendry Setyawans Sutedjo Heny Fitriani Humairo Aziza Husnawati Yahya Ika Amalia Imam Syahrobani Irma Yurni Jayen, Fredy Jemmy Najoan Jihan Pratiwi Ketut Ayusia Madewi Khairul Fadly Kurnia Nur Widyasari kusrini, Desi kusrini Mahsina Maria G.M. Polii Maria Haryanti Butarbutar Miftahus Sholihin Muchlis Saputra Mudatstsir, Mudatstsir Muhammad Aqil Al Munawar Muhammad Habibie Al-Hamzah Muhammad Syapari Mulyadi Abdul Wahid Neni Nuraini Neni Nurhayati Nofridayati Nofridayati Pelita Ramadhaniah Priyo Susilo R Dewi Mutia Farida Ragiel Pangestu Rahmat Novrianda Dasmen Rahmawati Rahmawati Reni Rohidin Rohidin Sahdin Hasibuan Sapriyadi, Wandi Shinta Andriyani Shinta Andriyani Sri Djuniati Sri Ngapiyatun Srilasmawanti Srilasmawanti Sritomo Wignjosoebroto Sumarno Sumarno Supanca Ade Putri Syafi’I Tina Lestari Tuti Tursilah Wahyuni, Neneng Warto Utomo Wartomo Wiwiek Wahyuningsih Wiwiek Wahyuningsih Yulian Ansori Zahratul Fitri