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All Journal Neraca Manajemen, Akuntansi, dan Ekonomi Santri : Jurnal Ekonomi dan Keuangan Islam
Gandhi Sulaiman Sitompul
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science

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PERHITUNGAN PENGENAAN PAJAK PENGHASILAN JASA AGEN ASURANSI BERDASARAKAN PPH 21 DAN PPH 23 Dini Vientiany; Jumriani Siregar; Muhammad Farhan Zuhdi; Gandhi Sulaiman Sitompul; Lou Fatahilla
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 6 No. 3 (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.v6i3.4171

Abstract

Penelitian ini menganalisis pengenaan Pajak Penghasilan (PPh) terhadap jasa agen asuransi, dengan fokus pada perbandingan antara PPh Pasal 21 dan PPh Pasal 23. Menggunakan metode studi literatur, penelitian ini mengkaji aspek hukum, mekanisme penghitungan, dan implikasi praktis dari kedua rezim pajak tersebut. Hasil penelitian menunjukkan bahwa PPh Pasal 23 dikenakan sebesar 2% dari penghasilan bruto agen asuransi, sementara PPh Pasal 21 menggunakan sistem pajak progresif berdasarkan penghasilan tahunan dengan mempertimbangkan Penghasilan Tidak Kena Pajak (PTKP). Perbedaan utama terletak pada mekanisme penghitungan dan besaran pajak yang dikenakan. Penelitian ini memberikan kejelasan mengenai penerapan kedua jenis pajak tersebut terhadap penghasilan agen asuransi, yang dapat berkontribusi pada pengembangan kebijakan perpajakan yang lebih efektif dan berkeadilan di Indonesia.
Penerapan Asuransi di Kehidupan Masyarakat Dalam Lembaga Keuangan Bukan Bank Gandhi Sulaiman Sitompul; Zainarti Zainarti
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 3 No. 1 (2025): SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v3i1.1192

Abstract

This research explores an in-depth understanding of how society responds to insurance policy analysis in non-bank financial institutions through a phenomenological approach. The findings show that limited financial literacy is the main challenge in understanding the complexity of insurance products outside of banking. The influence of personal experience, cultural values, and risk perceptions also shape people's perceptions of the value of insurance. Additionally, variations in participation levels and decision-making patterns were also revealed, weakening the understanding of risk levels. These financial literacy challenges cause chaos and confusion, hindering public participation in insurance products at non-bank financial institutions. Efforts to improve financial literacy and increase understanding of insurance claims are crucial to stimulate optimal community participation. The application of insurance remains relevant in helping people overcome financial problems due to unexpected events, building trust, and creating economic stability in the context of non-bank financial institutions.
Co-Authors Dini Vientiany Jumriani Siregar Lou Fatahilla Muhammad Farhan Zuhdi zainarti zainarti