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All Journal JSE: Jurnal Sharia Economica JURNAL RUMPUN MANAJEMEN DAN EKONOMI
Haura Afnani Zanjabila
Unknown Affiliation
Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences

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PAJAK PENGHASILAN PASAL 24 DAN PASAL 25 Anggun Khairunnisa Agustin; Haura Afnani Zanjabila; Luthfia Masfanur; Dini Vientiany
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 1 No. 3 (2024): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v1i3.1810

Abstract

Tujuan penelitian adalah untuk mengetahui analisisPajak Penghasilan (PPh) Pada Pasal 24 dan 25 di Indonesia. Ketentuan ini mengatur masing-masing kredit pajak luar negeri dan angsuran pajak bulanan. Pasal 24 PPh mengatur mekanisme kredit pajak bagi wajib pajak yang telah membayar pajak di luar negeri sehingga mengurangi pajak yang terutang di Indonesia. Sebaliknya, PPh Pasal 25 mewajibkan angsuran bulanan untuk mengurangi beban pajak di akhir tahun. Studi ini menganalisis prosedur akuntansi, entri jurnal, dan dampak keuangan dari kedua item tersebut, memberikan wawasan praktis bagi akuntan dan manajer keuangan.
PANDANGAN IBNU TAIMIYAH TENTANG PERAN NEGARA DALAM MENSTABILKAN EKONOMI Anggun Khairunnissa Agustin; Cici El Dirrah Syafitri S; Haura Afnani Zanjabila; Syahla Nabila; Fitri Hayati
JSE: Jurnal Sharia Economica Vol. 4 No. 2 (2025): April
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/jse.v4i2.1869

Abstract

This paper examines Ibn Taymiyyah’s views on the role of the state in stabilizing the economy. Ibn Taymiyyah, although advocating free market mechanisms, acknowledged the need for state intervention in certain conditions, such as the presence of injustice (monopoly, fraud), or emergencies. This intervention focused on market supervision and regulation, not forced pricing. The state also played an important role in preventing hoarding (ihtikar), ensuring the availability and distribution of goods through supervisory institutions such as hisbah, and upholding economic justice by encouraging zakat, sadaqah, and prohibiting usury. Ibn Taymiyyah’s thoughts are relevant to the modern economic context, especially in the context of contemporary Islamic economics, providing a basis for fiscal policy, price control, and the application of the hisbah principle in the digital era.
Co-Authors Anggun Khairunnisa Agustin Anggun Khairunnissa Agustin Cici El Dirrah Syafitri S Dini Vientiany Fitri Hayati Luthfia Masfanur Syahla Nabila