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All Journal Akuntansi Pajak dan Kebijakan Ekonomi Digital Switch: Jurnal Sains dan Teknologi Informasi
Abdullah Mubarak Lubis
Unknown Affiliation
Computer Science & IT Economics, Econometrics & Finance

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Analisis Implementasi Pemungutan Pajak Bumi dan Bangunan Bagi Pendapatan Otonomi Daerah di Indonesia Abdullah Mubarak Lubis; Radiansyah Radiansyah; Maycika Anggreini
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 3 (2024): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v1i3.295

Abstract

This research explains that land and building tax (PBB) is a crucial fiscal instrument in the global taxation system, with the aim of supporting government spending on public services, regulating land use, and potentially as a redistribution tool. This article addresses the fundamental ideas, goals, and effects of PBB in Indonesia, highlighting its important role in financing national development. The discussion involves aspects of billing, the basis of collection, the collection system, payment procedures, as well as the taxpayer's right to object and appeal. Emphasis is given to key principles, such as openness, fairness, legal certainty, and public participation in the implementation of PBB. Although PBB contributes significantly to economic development, the article also identifies several critical issues, including property value assessment, social inequality, and economic effects that must be taken into account while managing a just and effective tax system. This article offers a thorough analysis of the PBB as a tool for policy that is essential to the welfare of society and the growth of the nation.
Tantangan dan Keamanan Teknologi Informasi pada Manajemen Bank Syariah Abdullah Mubarak Lubis; Gladis Jelita; Syafira Okta Vionna Wirya; Nurbaiti Nurbaiti
Switch : Jurnal Sains dan Teknologi Informasi Vol. 3 No. 1 (2025): Januari : Switch: Jurnal Sains dan Teknologi Informasi
Publisher : Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/switch.v3i1.344

Abstract

Information technology (IT) has become a key element in the development of the financial industry, including Islamic banking. A primary challenge for IT management in Islamic banks is data security from cybercrime, which can damage the bank’s reputation and customer trust. This study aims to further examine the challenges and efforts that Islamic banks can undertake to enhance IT security. The research methodology uses a qualitative approach with descriptive methods and literature review to describe the phenomenon in depth based on data and information from various relevant literature sources. The study’s findings show that Islamic banks need to strengthen security through encryption, continuous monitoring, and employee training on cybersecurity. The conclusion of this study recommends that Islamic banks continue to raise awareness among employees and customers about security risks and ensure regulatory compliance. This research is expected to serve as a reference for Islamic banks in maintaining information security in the digital era.
Co-Authors Gladis Jelita Maycika Anggreini Nurbaiti Nurbaiti Radiansyah Radiansyah Syafira Okta Vionna Wirya