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All Journal International Journal of Multidisciplinary Research of Higher Education (IJMURHICA) Jurnal Ilmiah Ekonomi dan Manajemen
Ashaari, Taslam
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Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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OBJEK PAJAK ASURANSI DAN NON PAJAK ASURANSI STUDI KASUS: ASURANSI PROPERTI KOMERSIAL PERUSAHAAN: PT RITEL SUKSES Ashaari, Taslam; Irawan, Deni; Vientiany, Dini
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i7.1889

Abstract

The object of insurance tax includes insurance company profits, such as loss insurance premiums. On the other hand, some types of insurance, such as life and health insurance, often receive special tax treatment or are not even taxed at all. The goal is to encourage people to have long-term financial insurance and ease the burden of health costs. The aim of this research is to gain a deeper understanding of insurance tax objects and non-insurance objects. By using a qualitative methodology with a descriptive analytical approach, this approach was chosen to provide a comprehensive analysis of insurance tax and non-insurance tax objects and their consequences. Insurance premiums, profits from premium reserve investments, other income (commissions, administration fees, etc.), insurance claims received, Value Added Tax (VAT), and Income Tax (PPh) are insurance tax objects, while non-Insurance Tax objects: Insurance Health, Accident Insurance, Life Insurance, Endowment Insurance, Scholarship Insurance.n, dan hasil temuan.
Employee Perspective Analysis on Optimizing Insurance Use in Occupational Safety and Health Programs Ashaari, Taslam; Syahriza, Rahmi; Kusmilawaty, Kusmilawaty
International Journal of Multidisciplinary Research of Higher Education Vol 8 No 4 (2025): (October) Theme Education, Religion Studies, Social Sciences, STEM, Economic, Tou
Publisher : Islamic Studies and Development Center in Collaboration With Students' Research Center Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/ijmurhica.v8i4.435

Abstract

This study aims to analyze employees' perspectives on the optimization of insurance use in occupational safety and health programs at PT Kereta Api Logistik. Insurance is an important instrument in providing financial protection against the risk of work accidents and occupational diseases in a logistics company environment that has a high level of risk. This study uses a qualitative approach, with data collection using in-depth interviews with 8-12 employees involved in the occupational safety and health insurance program. Data collection techniques also include direct observation and the study of relevant documentation and documents. The results show that most employees feel protected and satisfied with the insurance benefits, especially in terms of medical expenses and work accident compensation. However, insurance coverage is not comprehensive, and the claims process is still not transparent and slow. A lack of education about the claims procedure was also found. The study emphasizes the importance of integrating insurance protection with training and strengthening the safety culture. Recommendations include expanding insurance coverage, digitizing claims, improving employee education, and collaborating with competent insurance providers. With these steps, the optimization of insurance protection is expected to support the optimal success of the Occupational Safety and Health program at PT Kereta Api Logistik.
Co-Authors Deni Irawan, Deni Kusmilawaty, Kusmilawaty Rahmi Syahriza, Rahmi Vientiany, Dini