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All Journal Sewagati: Jurnal Pengabdian Masyarakat Indonesia Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Neraca Manajemen, Akuntansi, dan Ekonomi
M. Sawal Pitriyadi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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PAJAK PENGHASILAN PASAL 22 DAN 23 M. Sawal Pitriyadi; Muhammad Iqbal; Rafli Aditya Ramadhan S.
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 5 No. 10 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v5i10.3678

Abstract

Tujuan dari penelitian ini adalah untuk membahas PPh Pasal 22 dan 23, dimulai dari pihak-pihak yang terlibat dan terus ke bawah hingga ke kategori-kategori penghasilan yang dikenai pajak dan tarifnya. PPh Pasal 23 mengatur pemotongan pajak penghasilan atas penghasilan dari modal, jasa yang diberikan, hadiah, dan penghargaan, sedangkan PPh Pasal 22 berfungsi sebagai pemotongan pajak penghasilan atas penghasilan tertentu. PPh Pasal 23 merupakan sumber pendanaan utama bagi negara dan sangat penting untuk mempertahankan anggarannya. Melalui penelaahan terhadap buku-buku, jurnal, peraturan perundang-undangan, dan sumber-sumber lain yang relevan, penelitian ini menggunakan teknik studi pustaka. Hasilnya menunjukkan bahwa tergantung pada pihak-pihak yang terlibat dan sifat transaksi, tarif yang berbeda berlaku untuk PPh Pasal 22 dan 23. Penerapan kedua jenis pajak ini bertujuan untuk meningkatkan kepatuhan Wajib Pajak dan mendongkrak penerimaan negara dari sektor perpajakan. Diharapkan dengan adanya pemungutan pajak ini, kesadaran masyarakat untuk membayar pajak dan berkontribusi dalam pembangunan negara akan semakin meningkat.
Peran Edukasi Finansial dalam Membentuk Kesadaran Investasi Generasi Z Putri Dini Agustin; Dhea Dinanty; M. Sawal Pitriyadi; Zulkarnain Abdurrahman; Tuti Anggraini
SEWAGATI: Jurnal Pengabdian Masyarakat Indonesia Vol. 4 No. 4 (2025): Desember: Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/sewagati.v4i4.3366

Abstract

Financial education activities for Generation Z are crucial for fostering investment awareness from an early age. This article discusses the implementation of the Generation Z Financial Education outreach program: "Addressing Instant Solutions for a Sustainable Future," conducted by the UINSU FEBI Community Service Program (KKN) SMA at YPI Dharma Budi Private High School, Manik Maraja Village, Sidamanik District, Simalungun Regency, on August 26, 2025. A total of 120 12th-grade students actively and enthusiastically participated in this activity. Implementation methods included financial literacy outreach, interactive discussions, simple investment counseling, and the use of presentation media. Results showed that students showed high interest in investment topics, online loan risks, and personal financial planning. Barriers encountered included a lack of practical experience, a fear of risk, and a tendency toward a consumptive lifestyle. Nevertheless, this activity had a positive impact, increasing students' awareness of the importance of financial management, personal budgeting, and understanding that investing can be started with small capital. Thus, this financial education program plays a role in fostering a healthy, rational, and sustainable financial mindset for Generation Z.
Pengaruh Green Banking, Transparansi, Kepatuhan Syariah, dan Kualitas Layanan terhadap Loyalitas Nasabah pada Bank Syariah Indonesia KC Binjai M. Sawal Pitriyadi; Muhammad Arif; Ahmad Syakir
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 4 No. 3 (2026): Agustus : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v4i3.3393

Abstract

This study examines the influence of Green Banking, Transparency, Sharia Compliance, and Service Quality on customer loyalty, both partially and simultaneously, at Bank Syariah Indonesia, Binjai Branch. The study population consisted of 36,193 account holders, from which 100 respondents were selected as the research sample using an appropriate sampling procedure. This research employed a quantitative approach, with primary data collected through questionnaires using a Likert scale. The collected data were subsequently processed and analyzed using IBM SPSS Statistics 25 to determine the relationship between the independent variables and customer loyalty. The findings indicate that Green Banking, Transparency, Sharia Compliance, and Service Quality collectively have a significant effect on customer loyalty at Bank Syariah Indonesia, Binjai Branch. These results suggest that the implementation of environmentally responsible banking practices, transparent information, compliance with Islamic principles, and quality services can contribute to strengthening customer loyalty. Therefore, improving these aspects simultaneously may support the bank in maintaining customer satisfaction, building trust, and fostering long-term relationships with its customers.
Co-Authors Abdurrahman, Zulkarnain Ahmad Syakir Baehaqi Dhea Dinanty Muhammad Arif Putri Dini Agustin Rafli Aditya Ramadhan S. Tuti Anggraini