Article Per Year (5 Year)
p-Index From 2020 - 2025
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All Journal INFOKUM Journal of Economic and Business (JEB)
Andalkris Yuliasih Laia
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALISIS PENERAPAN PAJAK PENGHASILAN FINAL PASAL 4 AYAT 2 ATAS JASA KONTRUKSI (Studi Kasus Pada CV. Tuberta) Meilinda Stefani Harefa; Andalkris Yuliasih Laia
Journal of Economic and Business Vol 4 No 2 (2022): Journal of Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis, Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36655/jeb.v4i2.768

Abstract

The purpose of this study was to analyze the application of the final income tax article 4 paragraph 2 on CV. Tuberta which includes calculation, deduction, deposit, and reporting. Based on the results of research for 2021 in the implementation of construction services the tax rate charged to CV. Tuberta 4%. In 2022 CV. Tuberta performs construction service activities as the executor and the tariff is 1.75%. The final income tax rate of article 4 paragraph 2 imposed both in 2021 and 2022 is in accordance with government regulations for the current year. Withholding and depositing taxes are carried out by the government treasurer as a service user. There are still tax reports that are reported late due to incomplete documents from service users. CV. Tuberta is expected to follow changes in tax regulations, especially those related to final income tax for construction services.
Financial Performance Analysis Of Islamic Banks And Conventional Banks: A Comparative Study UNPAB Marlina, Marlina; Andalkris Yuliasih Laia; Sondang Lastiur Hutahean; Afifah Syahril; Fitri Yani Panggabean
INFOKUM Vol. 13 No. 02 (2025): Infokum
Publisher : Sean Institute

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Abstract

The financial performance of banking institutions plays a crucial role in ensuring economic stability and growth. This study aims to compare the financial performance of Islamic banks and conventional banks in Indonesia by analysing key financial indica-tors such as profitability, liquidity, solvency, and efficiency. Using financial ratio analy-sis (ROA, ROE, CAR, NPF/NPL, and FDR/LDR), this research examines the differences in financial performance between Islamic and conventional banks over a specific period. The study applies quantitative methods with secondary data collected from financial statements of selected banks. The data is analysed using descriptive statistical methods and comparative analysis. The findings indicate that Islamic banks and conventional banks exhibit significant differences in certain financial ratios. Islamic banks tend to have higher capital adequacy and lower non-performing financing (NPF), indicating stronger financial resilience. However, conventional banks generally have higher profita-bility ratios (ROA & ROE), suggesting greater efficiency in profit generation. This study contributes to the literature by providing insights into the strengths and weaknesses of both banking systems. The results are useful for policymakers, investors, and banking professionals in understanding the financial sustainability and risk profiles of Islamic and conventional banks in Indonesia.
Co-Authors Afifah Syahril Fitri Yani Panggabean Marlina Marlina Meilinda Stefani Harefa Sondang Lastiur Hutahean