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All Journal Tashdiq: Jurnal Kajian Agama dan Dakwah Jurnal Pajak dan Analisis Ekonomi Syariah
Putri Ahmarani
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Religion Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Other

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Pajak Penghasilan Pasal 24 dan Pajak Penghasilan Pasal 25 Putri Ahmarani; Desi Elisa Fitri; Khairunnisa Aulia Hrp
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 1 No. 3 (2024): Juli : Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v1i3.262

Abstract

The rules for tax reduction/credit for taxes paid are explained in PPh Article 24. abroad compared to the total PPh payable in Indonesia. Among the tax objects are various forms of foreign income, determined by calculating the Article 24 tax credit which selects the lesser of the maximum international tax credit limit and the tax actually paid abroad. Requesting a foreign tax credit must be paid with a foreign tax payment document. Significant changes reporting foreign income requires updating the tax return. PPh Payment of income tax installments every month of the year is covered in Article 25. The tax clock is running. To apply for foreign tax credits, taxpayers must reduce the amount of tax due. PPh article 25 must be paid. It is owned by the Taxpayer and must be paid by the deadline fifteen months after the end of the Tax Period. the penalty for late payment is a monthly interest rate of 2%. The calculation of Income Tax Article 25 is carried out using the previous year's income minus tax credits, calculated at various rates for certain individual entrepreneur taxpayers as well as corporate taxpayers.
Analisis Peran FilsafatdalamPembentukan Metode Ilmiah: PendekatanHistoris dan EpistemologismelaluiTinjauanLiteratur Khairunnisa Aulia Harahap; Desi Elisa Fitri; Putri Ahmarani; Ahmad Wahyudi Zein, M.E.I
Tashdiq: Jurnal Kajian Agama dan Dakwah Vol. 9 No. 2 (2024): Tashdiq: Jurnal Kajian Agama dan Dakwah
Publisher : Cahaya Ilmu Bangsa Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.4236/tashdiq.v9i2.9071

Abstract

Kemajuansains dan teknologitidakterlepasdaripengaruhfilsafat yang bermuladari zaman Yunani kuno. Filsafatilmu, sebagaicabangfilsafat yang mengkajiilmupengetahuan, memilikitigaaspekutama: ontologi, epistemologi, dan aksiologi. Filsafatilmuberperanpentingdalammengembangkanmetodeilmiah, yang menjadidasardalampenelitianilmiah dan teknologi. Metode ilmiahinibertujuanuntukmenghasilkanpengetahuan yang dapatdiuji dan dipertanggungjawabkan. Penelitianinimenggunakanpendekatankualitatifberbasisstudiliteraturuntukmenggalihubunganantarafilsafatilmu dan metodeilmiah, sertabagaimanafilsafatilmuberkontribusi pada perkembanganilmupengetahuan dan teknologi di era Revolusi Industri 4.0. Hasil penelitianmenunjukkanbahwafilsafatilmutidakhanyamemperluaspemahamanmetodologis, tetapi juga memberikanarahdalampengembanganteknologi yang etis. Kata Kunci: Filsafatilmu, metodeilmiah, ontologi, epistemologi, aksiologi, Revolusi Industri 4.0, teknologi, penelitianilmiah
Co-Authors Ahmad Wahyudi Zein, M.E.I Desi Elisa Fitri Khairunnisa Aulia Harahap Khairunnisa Aulia Hrp