Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Journal of Economic, Bussines and Accounting (COSTING)
Havizon Havizon
Universitas Islam Negeri Fatmawati Bengkulu
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analisis Pelaksanaan Pajak Penghasilan Orang Pribadi (pph21) Menurut Ekonomi Islam Qorien Arifah Elhany Mahaka; Havizon Havizon; Lucy Auditya
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i2.3359

Abstract

Personal income tax (PPh 21) is a mandatory levy relating to income earned by an individual taxpayer through the work, services or activities he is doing. The research was conducted with the aim of knowing the implementation of taxes (PPh 21) in the context of Islamic economics. The method used in this study is a qualitative method which is included in library research, namely the research sources come from books, previous research, journals, and the internet. From all these sources, then processed to be analyzed in order to get a conclusion. The results of this study are that the determination of progressive rates on personal income tax (PPh 21) is allowed in Islam for considerations of justice and benefit and personal income tax (PPh 21) meets the principle of tax collection (dharibah) in Islamic economics so that the tax may be taken. Keywords: PPh 21, progressive rates, principle of collection
Co-Authors Lucy Auditya Qorien Arifah Elhany Mahaka