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All Journal Jurnal Ilmiah Ekonomi dan Manajemen JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Diva Alexsa Putri
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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ANALISIS PENERAPAN PEMOTONGAN PAJAK PENGHASILAN PASAL 26 ATAS DIVIDEN WAJIB PAJAK LUAR NEGERI DI PERUSAHAAN PERBANKAN Diva Alexsa Putri; Suci Novia Audira; Cahaya Fadillah
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 2 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i2.5045

Abstract

This study aims to analyze the implementation of Income Tax (PPh) Article 26 withholding on dividends paid to Foreign Taxpayers (WPLN) in banking companies. The research employs a literature review approach, examining empirical data and tax theories related to the process of withholding, depositing, reporting, and the administration of supporting documents such as the DGT Form and Certificate of Residence (CoR). The results indicate that although the withholding and depositing mechanisms of Article 26 Income Tax in banking companies, particularly at PT Bank Pembangunan Daerah Jawa Timur, have generally complied with regulations, challenges remain in reporting and document completeness. Incomplete documentation leads to the application of the default 20% tax rate and poses risks of sanctions and reduced confidence from foreign investors. Key factors influencing compliance include the understanding of tax staff, outreach to foreign taxpayers, and the integration of administrative systems. This study recommends strengthening administrative systems, enhancing education, and fostering collaboration between tax authorities, banks, and foreign taxpayers to improve the effectiveness and compliance of Article 26 Income Tax implementation and to support the optimization of state revenue.
PENGARUH LITERASI KEUANGAN SYARIAH DAN KEPERCAYAAN TERHADAP KEPUTUSAN NASABAH MEMILIH BANK SYARIAH Diva Alexsa Putri; Suci Novia Audira
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i1.8155

Abstract

This qualitative library research analyzes the influence of Sharia financial literacy and customer trust on bank Sharia selection decisions in Medan, North Sumatra, examining 278 credible documents from 2018-2025. Key findings confirm critically low Sharia literacy in Medan (5.9% vs national 9.47%) with mudharabah (78%) and murabahah (85%) understanding gaps, 18.7% trust erosion post-2023 panic withdrawal, and lagging Sharia banking penetration (5.2% vs 7.38% national) with 23.4% churn rate. Structural model Literacy (β=0.333)→ Trust(β=0.468)→ Decision(β=0.378)  proven significant (R²=0.47) via 23 SEM meta-analysis studies, exacerbated by Batak "guaranteed profit" culture (41%) and digital gap (28% vs 73%). Recommendations include "Guaranteed Mudharabah Profit", Medan Sharia Village program, and 50% mobile banking penetration (2027) for +4.8% growth. Theoretical contribution extends Ajzen's TPB with Sharia trust and non-Java context.
Co-Authors Cahaya Fadillah Suci Novia Audira