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All Journal Journal of Management Accounting, Tax and Production Jurnal As-Syar’i: Jurnal Bimbingan & Konseling Keluarga
Hasibuan, Nur Sakinah
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Religion Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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VAT Treatment In Gold And Jewelry Trade: Regulation and Implementation Review Dewi Lubis, Putri Kemala; Syuriani, Evi; Firmansyah, Deyren; Situmorang, Eva Juli Yanti; Hasibuan, Nur Sakinah
Journal of Management Accounting, Tax and Production Vol 3, No 1 (2025): Maret 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v3i1.4028

Abstract

This research aims to analyze the treatment of Value Added Tax (VAT) in the gold and jewelry trade as well as business actors' compliance with established tax regulations. Even though Minister of Finance Regulation Number 30/PMK.03/2014 and Law Number 7 of 2021 stipulate the obligation to collect VAT of 11% on sales of gold and jewelry, research results show that the majority of gold shops in Deli Serdang have not implemented this provision. This is caused by a lack of understanding by business actors regarding tax regulations, minimal outreach from the authorities, and concerns that the implementation of VAT will have a negative impact on consumer purchasing power. This research emphasizes the importance of increasing ongoing outreach, supervision and training efforts to encourage compliance by business actors in carrying out tax obligations. The government also needs to balance law enforcement with a supportive approach to maintaining the stability and sustainability of the national jewelry industry.
Perkawinan Usia Muda dan Pengaruhnya terhadap Angka Perceraian: : Studi Kasus di KUA Kecamatan Medan Area Kabupaten Deli Serdang Siregar, Husna Sari; Pratama, Aji; Siregar, M. Sukron; Hasibuan, Nur Sakinah; Harahap, Winda Fauzia
As-Syar i: Jurnal Bimbingan & Konseling Keluarga  Vol. 5 No. 3 (2023): As-Syar’i: Jurnal Bimbingan & Konseling Keluarga
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/as.v5i3.255

Abstract

Marriage is a means to create a new household or family between a man and a woman. Through this research, we want to know and find cases where divorce occurs because of early marriage. 1 This research is a qualitative research. 1). Marriage is everyone's right and he has the right to live it. Where at this age there are many challenges in life. 2) Early childhood is called the golden age, where children easily receive stimulation, both directly and indirectly, as well as various educational activities from their environment. The consequences of early divorce are internal and external factors. Internal factors include disputes, cost issues and affairs. External factors are factors of understanding religion, economy and cultural customs. 2 Development of young couples is very necessary, because they still have developmental tasks in the search for identity and social identity which are sometimes still confusing. One focus of their training and counseling is social maturation. Keywords: marriage, early age, divorce.
Co-Authors Daulay, Maraimbang Dewi Lubis, Putri Kemala Evi Syuriani Harahap Firmansyah, Deyren Harahap, Winda Fauzia Pratama, Aji Siregar, Husna Sari Siregar, M. Sukron Situmorang, Eva Juli Yanti