Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Ekonomi dan Manajemen JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Husnul Khotima
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
ANALISIS DAMPAK PAJAK PENGHASILAN (PPH) TERHADAP SUBJEK DAN OBJEK PAJAK PENGHASILAN DALAM KONTEKS PERPAJAKAN Siska Permata Sari Hrahap; Thasya Virdinia; Husnul Khotima; Panisa Panisa; Dini Vientiany
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.183

Abstract

This article discusses the impact of Income Tax (PPh) on Tax Subjects and Tax Objects in the context of taxation. PPh is a tax obligation imposed on income received or earned by the tax subject in the tax year. Tax subjects can be individuals, business entities, or other legal entities that earn income. The tax object is income which is the basis for being subject to PPh. The author acknowledges that there are shortcomings in the preparation of this article and hopes for input for future improvements. It is hoped that this article can contribute to understanding the basics of taxation, increase awareness of the importance of paying taxes, and increase efficiency in the tax administration system.
PERKEMBANGAN DAN POTENSI ASURANSI SYARIAH DI INDONESIA Zainarti Zainarti; Husnul Khotima
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 2 (2025): Februari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i2.3780

Abstract

Studi ini mengkaji evolusi dan prospek asuransi syariah (Takaful) di Indonesia. Sebagai negara dengan populasi Muslim tertinggi di dunia, Indonesia menyaksikan peningkatan kesadaran dan permintaan terhadap layanan keuangan yang mematuhi prinsip-prinsip syariah, termasuk asuransi syariah. Bidang ini menghadirkan keunggulan tersendiri seperti hasil dan larangan riba, selaras dengan ajaran Islam. Meskipun pertumbuhannya konsisten, namun masih terdapat kendala seperti terbatasnya pengetahuan masyarakat, kurangnya sumber daya manusia, dan lambatnya integrasi pasar. Namun demikian, dukungan dari pemerintah, kerangka peraturan, dan inisiatif kolaboratif antar pemangku kepentingan memberikan peluang untuk kemajuan lebih lanjut.
Co-Authors Dini Vientiany Panisa Panisa Siska Permata Sari Hrahap Thasya Virdinia zainarti zainarti