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All Journal AT-TAKLIM: Jurnal Pendidikan Multidisiplin Jurnal CENDIKIA ISNU Jurnal Cendikia ISNU SU
Jihan Syahirah Lubis
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Religion Arts Humanities Law, Crime, Criminology & Criminal Justice Other

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Implementasi Kepatuhan Terhadap Prinsip Syariah Melalui Polis Standar Asuransi Syariah Ahmad Ridho; Bayu Arya Wiguna; Cika Audira; Eko Abdi Pranata; Jihan Syahirah Lubis; Nurhaida Fahrisma Putri; Nurdaliani; Rama Oktovi
AT-TAKLIM: Jurnal Pendidikan Multidisiplin Vol. 2 No. 1 (2025): At-Taklim: Jurnal Pendidikan Multidisiplin (Edisi Januari)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/at-taklim.v2i1.77

Abstract

Salah satu tantangan utama dalam pertumbuhan industri asuransi syariah adalah kurangnya sumber daya manusia yang memahami prinsip-prinsip asuransi syariah, yang menyebabkan rendahnya pemahaman masyarakat tentang perbedaan antara asuransi syariah dan konvensional, terutama terkait akad dan kontribusi dana tabarru. Penelitian ini menganalisis implementasi prinsip syariah melalui polis standar asuransi syariah, yang berfungsi untuk memastikan kepatuhan terhadap prinsip tersebut.Hasil penelitian menunjukkan bahwa kepatuhan ini diharapkan oleh masyarakat, dan polis standar dapat membantu menjelaskan perbedaan mendasar antara kedua jenis asuransi. Pemberlakuan Undang-Undang Nomor 40 Tahun 2014 tentang Perasuransian telah mengubah lanskap regulasi industri asuransi di Indonesia. Undang-undang ini secara jelas mengakui keberadaan asuransi syariah bersamaan dengan asuransi konvensional, memberikan dasar hukum bagi masyarakat untuk memilih asuransi syariah. Namun, pengaturan ini belum sepenuhnya optimal karena belum ada undang-undang khusus yang mengatur asuransi syariah, berbeda dengan perbankan syariah yang diatur dalam UU Nomor 21 Tahun 2008. Akibatnya, terdapat dualisme hukum dalam industri asuransi di Indonesia, meliputi hukum asuransi konvensional dan hukum asuransi syariah.
The Relationship between Tax Law and Other Laws: A Review of Problems in Tax Collection Ending Solehudin; Atisa; Della Agustina; Jihan Syahirah Lubis; Rahma Seliati Br Sitorus
Jurnal Cendikia ISNU SU Vol. 2 No. 2 (2025): ISNU Cendikia September
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i2.848

Abstract

Tax law, a collection of regulations governing the relationship between the government as tax collector and the people as taxpayers, defines taxes as mandatory contributions to the state owed by individuals or entities that are coercive under the law, without receiving any direct compensation and are used for state purposes for the greatest prosperity of the people. Tax compliance is a major issue that requires greater attention in the era of private system evaluation. Several key factors affecting tax collection are taxpayer trust in tax institutions, complex regulations, low public awareness of taxes, and tax administration. It is hoped that improvements in organizations, human resources (HR), information technology, business processes, and tax laws and regulations will help overcome tax administration problems and increase taxpayer compliance.
The Relationship between Tax Law and Other Laws: A Review of Problems in Tax Collection Ending Solehudin; Atisa; Della Agustina; Jihan Syahirah Lubis; Rahma Seliati Br Sitorus
Jurnal Cendikia ISNU SU Vol. 2 No. 2 (2025): ISNU Cendikia September
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i2.848

Abstract

Tax law, a collection of regulations governing the relationship between the government as tax collector and the people as taxpayers, defines taxes as mandatory contributions to the state owed by individuals or entities that are coercive under the law, without receiving any direct compensation and are used for state purposes for the greatest prosperity of the people. Tax compliance is a major issue that requires greater attention in the era of private system evaluation. Several key factors affecting tax collection are taxpayer trust in tax institutions, complex regulations, low public awareness of taxes, and tax administration. It is hoped that improvements in organizations, human resources (HR), information technology, business processes, and tax laws and regulations will help overcome tax administration problems and increase taxpayer compliance.
Co-Authors Ahmad Ridho Atisa Bayu Arya Wiguna Cika Audira Della Agustina Eko Abdi Pranata Ending Solehudin Nurdaliani Nurhaida Fahrisma Putri Rahma Seliati Br Sitorus Rama Oktovi