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All Journal JAKPI Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan
Muhammad Rifky Santoso
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Economics, Econometrics & Finance Social Sciences

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Kompensasi Kerugian Saat Masih Sengketa di Pengadilan Pajak Muhammad Rifky Santoso
Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan Vol 22, No 1 (2022)
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ekonomikawan.v22i1.10201

Abstract

To ensure that the value of loss compensation declared by the Taxpayer (WP) is correct, the tax authority conducts a tax audit. It is possible that the value of the loss compensation resulting from this tax audit is not approved by the taxpayer and is still being processed in the Tax Court. By using the case method from the Tax Court in Indonesia, it is known that the Taxpayer has taken legal action on the value of the loss compensation. In the 2014 tax year SPT PPh, the taxpayer suffered a loss and is still in the process of being appealed to the Tax Court. At the same time, taxpayers also filed an appeal process for the 2015 tax return with a dispute on compensation for losses from the 2014 tax year. For legal certainty and efficiency, it is better for taxpayers not to take legal action for the 2015 tax year, it is enough to wait for the decision on 2014 tax returns and the 2015 tax rectification returns that have been audited. Unfortunately, the Harmonization of Tax Regulation (formerly the KUP Law) does not allow taxpayers to correct the 2015 tax returns that have been audited. Therefore, it is necessary to revise the KUP Law so that taxpayers can correct the SPT that has been audited because it is influenced by the previous year's SPT whose examination results are known at a later date.
SIMULASI MANAJEMEN RISIKO REPUTASI BANK SYARIAH Muhammad Rizal Hasibuan; Muhammad Rifky Santoso; Saparuddin Siregar
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 11, No 1 (2023): Jurnal Akuntansi, Keuangan & Perpajakan Indonesia (JAKPI)
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v11i1.48041

Abstract

Islamic Bank operations meet various risks and one of them is reputation risk. The reputation of Islamic banks can be profitable and harmful. Therefore, Islamic Banks need to mitigate the risks so that this reputation can have a beneficial impact on Islamic banks. This article discusses the meaning of Islamic bank reputation and what factors influence the reputation risk. The reputation of Islamic banks is a collection of images from stakeholders towards Islamic banks. This reputation does not stand alone and is influenced by other things such as liquidity. The reputation risk of Islamic banks is influenced by 5 things, namely the owner's reputation, business ethics, products and business processes, negative publicity, and customer complaints. In order to mitigate this risk, it is necessary to apply an assessment by implementing risk management.
Co-Authors Muhammad Rizal Saparuddin Siregar