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All Journal Perbanas Journal of Islamic Economics and Business Jurnal Ilmu Administrasi Publik
Martina Safitry
Institut Ilmu Sosial dan Manajemen Stiami
Religion Humanities Economics, Econometrics & Finance Social Sciences

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Analisis Implementasi Kebijakan Insentif Pajak Atas Penghasilan Karyawan Tetap Di Pt Lion Superindo Cabang Pinang Tahun 2021 Retno Pujianti; Martina Safitry
Jurnal Ilmu Administrasi Publik Vol 2, No 5: September 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i5.2958

Abstract

The writing of this thesis aims to find out the implementation of government policies in providing Article 21 Income Tax Incentives that are borne by the government to permanent employees affected by the Covid-19 outbreak and to find out the obstacles and tariffs imposed in companies that are in accordance with government policies. This type of research is a qualitative method with a descriptive study approach. The object of this research is the permanent employees of PT. Lion Superindo that meets the requirements already has a business field classification code listed in the regulation of the minister of finance and is designated as a KlTE company, and has obtained a bonded zone operator permit or a PDKB permit. Based on the Minister of Finance Regulation Number 86/PMK.03/2020 concerning Tax Incentives for Taxpayers Affected by the 2019 Corona Virus Disease Pandemic. The results of the research along with the discussion can be concluded that the substance of the government's policy is to provide incentives for Income Tax Article 21 to be borne by the government based on the Regulation of the Minister of Finance Number 86/PMK.03/2020 concerning Income Tax Article 21 to be borne by the Government on the Income of Workers in Certain Business Categories. The implementation of this tax incentive is given to employees who have a TIN and a permanent gross income of less than 200 million per year. Employees will get additional income in the form of taxes that are not deducted because their tax obligations are borne by the government. Constraints in the delivery of communication and not all employees get income tax incentives article 21 and the calculation is based on PMK no 143 of 2020 and PP number 29 of 2020. This income tax incentive is very useful for employees because they get an increase in take home pay which is obtained from the return of Article Income Tax. 21 to the company no longer depositing Income Tax Article 21 and the tax has been borne by the government.
The Impact of Vision 2030 on the Development of Islamic Financial Reporting in Saudi Arabia. Literature Review Martina Safitry; Reny Fitriana Kaban
Perbanas Journal of Islamic Economics and Business Vol 6 No 1 (2026): Perbanas Journal of Islamic Economics and Business
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/pjieb.v6i1.363

Abstract

This study aims to analyze the impact of this vision on the development of Islamic Financial Reporting in Saudi Arabia through the existing literature review method. Various literature sources are reviewed, including academic journals, government reports, and industry articles to understand how the policies and strategies proposed in the Vision 2030 affect Islamic Financial Reporting and regulations. The analysis results show that the 2030 vision has encouraged increased transparency, technology integration, and adoption of international standards in Islamic Financial Reporting. This initiative has also created an impetus for educational institutions to develop curriculum that are more relevant to changing market needs. In addition, greater interaction between the private sector and regulators is expected to improve Islamic Financial Reporting that are in accordance with Islamic principles and global needs. Overall, Vision 2030 not only contributes to the development of Islamic Financial Reporting in Saudi Arabia but also creates opportunities for sustainable economic growth by making Islamic Financial Reporting an integral part of the modern accounting system.
Co-Authors Reny Fitriana Kaban Retno Pujianti