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All Journal Wiratani : Jurnal Ilmiah Agribisnis Veteran Economics, Management & Accounting Review J-CEKI
Azizah, Zahra
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Materials Science & Nanotechnology Social Sciences

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PERENCANAAN PAJAK PENGHASILAN PASAL 29 PADA PERUSAHAAN PELAYARAN Ridwan, Muhammad; Syakira, Atira; Febryan, Carissa Angelique; Azizah, Zahra; Gading, Meiwindriya Mutya; Widiastuti, Ni Putu Eka
Veteran Economics, Management, & Accounting Review Vol 2 No 1 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v2i1.6100

Abstract

The purpose of this study is to provide an overview of the application of tax management at PT. XYZ as a shipping company and know the effectiveness of this strategy. The object of this research is Article 29 Income Tax which is the remainder of the Income Tax Payable in the tax year or in other words accrued income tax. Income Tax Article 29 occurs if the tax payable for a tax year is greater than the tax credit, then the tax deficit payable must be paid before the annual notification letter is submitted. The PPh credit includes PPh Articles 21, 22, 23, 24 and 25 on the legal basis of Law no. 36 of 2008. This study uses a qualitative descriptive analysis method, namely by collecting data through literature studies and interviews. Keywords: PPH 29; Shipping Company; Tax Planning   Abstrak Tujuan penelitian ini adalah untuk memberikan gambaran mengenai penerapan manajemen pajak pada PT. XYZ sebagai perusahaan pelayaran serta mengetahui keefektifan dari strategi tersebut. Objek penelitian ini adalah Pajak Penghasilan Pasal 29 yang merupakan sisa dari PPh Terutang dalam tahun pajak atau dengan kata lain pajak penghasilan yang masih harus dibayar. Pajak Penghasilan Pasal 29 terjadi jika pajak yang terutang untuk suatu tahun pajak lebih besar dari kredit pajak, maka defisit pajak yang terutang harus dilunasi sebelum surat pemberitahuan tahunan disampaikan. Kredit PPh meliputi PPh Pasal 21, 22, 23, 24 dan 25 dengan dasar hukum UU No. 36 Tahun 2008. Penelitian ini menggunakan metode analisis deskriptif kualitatif yaitu dengan mengumpulkan data melalui studi literatur dan wawancara. Kata kunci: PPH 29,; Perencanaan Pajak; Perusahaan Pelayaran
Naqshbandiyah And Spiritual Approaches In Determining The Beginning Of The Hijrah Month Muhajir, Muhajir; Khusniyah, Anisaul; Nursoleh, Muhammad Afda Afif; Azizah, Zahra
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 3: April 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i3.7359

Abstract

The determination of the beginning of the Hijri month is one of the essential aspects, in determining the implementation of worship that has a distinctive approach in determining the beginning of the Hijri month, is the Naqshbandiyah Tarekat Naqsyabandiyah. The Naqshbandiyah Order is known for its spiritual teachings, which in determining the beginning of the Hijri month must involve spiritual experience and a deep appreciation of religious teachings. This is what distinguishes it from the methods used by the government in general. This study aims to explore the methods used by the adherents of the Naqsyabandiyah Order in determining the beginning of the Hijri month, using the Literature research method. The Literature Research Method is carried out by digging up various literature related to the Naqsyabandiyah Tarekat and the determination of the beginning of the Hijri month. The interpretation of this study shows that the Naqsyabandiyah Tarekat uses a combination of methods in determining the beginning of the Hijri month, namely Hisab and Rukyat which are based on their spiral beliefs. However, there are drawbacks in using this method, such as reliance on estimates and lack of accurate use of tools, which can affect the accuracy of determining the beginning of the Hijri month. This study also identifies that the difference in methods used between the Naqsyabandiyah Tarekat and the Government often results in a difference in the time of the beginning of the month. This research is expected to contribute to understanding the dynamics of determining the beginning of the hijri month.
ANALISIS NILAI TAMBAH DAN KARAKTERISTIK PEMASARAN IKAN ASIN JAMBAL ROTI Junianto, Junianto; Azizah, Zahra; Hurhaeni, Hani; Permana, Rizki Yusran
WIRATANI Vol 8, No 1 (2025): Juni 2025
Publisher : Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/wiratani.v8i1.535

Abstract

Co-Authors Febryan, Carissa Angelique Gading, Meiwindriya Mutya Hurhaeni, Hani JUNIANTO JUNIANTO Khusniyah, Anisaul Muhajir Muhajir, Muhajir Muhammad Ridwan Ni Putu Eka Widiastuti Nursoleh, Muhammad Afda Afif Permana, Rizki Yusran Syakira, Atira