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All Journal JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Journal of Sharia Business Management
Fadillah Syafitri
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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ANALISIS MEKANISME PEMUNGUTAN, PELAPORAN, DAN EFEKTIVITAS PAJAK PENGHASILAN PASAL 22 DI INDONESIA Ayu Hani Marsani Tanjung; Fadillah Syafitri; Zahir Muhammad Fadhilah Harahap
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.v2i2.5135

Abstract

Income Tax Article 22 (PPh Article 22) is a tax imposed on certain activities, such as imports, sales, and procurement by government treasurers or certain entities. This tax functions as a preliminary levy on income earned by taxpayers. The purpose of this descriptive qualitative research is to determine the process of calculating, withholding, depositing, and reporting Income Tax Article 22, as well as the success rate of its implementation in supporting state revenue. As a result, the average ITA 22 is usually 1.5% of the tax base, and the payment is made on time. However, periodic reporting of Income Tax Article 22 returns is quite difficult, especially for government treasurers who According to the results, Income Tax Article 22 is usually 1.5% of the tax base on average, and payments are made on time. However, there are difficulties to report the Surat Pemberitahuan (SPT) for ITA 22, especially for government treasurers who believe that the e-billing system is sufficient to report. The study suggests improving knowledge about its reporting to support tax transparency and compliance.
ANALISIS EFEKTIVITAS PEMBIAYAAN MURABAHAH DALAM MENINGKATKAN PROFITABILITAS BANK SYARIAH DI INDONESIA Dinda Nurayuni Humaira; Fadillah Syafitri; Syarifah Hanum Tumangger; Muhammad Ikhsan Harahap
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 4 (2025): Desember
Publisher : CV. Barokah Publsiher

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Abstract

Murabahah financing is the most dominant financing product in the Islamic banking portfolio and serves as a stable source of income for banks. However, the increase in murabahah financing volume does not always correspond with higher profitability. This study aims to analyze the effectiveness of murabahah financing in improving the profitability of Islamic banks in Indonesia through a literature review approach. The data used include murabahah financing trends and the Return on Assets (ROA) ratio based on the 2020–2024 Islamic Banking Statistics published by the Financial Services Authority (OJK), along with 20 relevant national scientific articles published between 2022 and 2025. The results show that financing effectiveness acts as the key mediating factor linking murabahah financing to profitability. Murabahah contributes positively to profitability only when financing effectiveness is high, indicated by strong risk management, operational efficiency, digitalization, and payment smoothness. Conversely, when effectiveness is low, financing risks increase and profitability decreases despite higher financing volumes. This study recommends strengthening digitalization, improving human resource competence, and enhancing risk management to optimize the value of murabahah financing for Islamic banks. Future research is expected to employ quantitative methods to empirically test the relationships among variables.
Co-Authors Ayu Hani Marsani Tanjung Dinda Nurayuni Humaira Harahap, Muhammad Ikhsan Syarifah Hanum Tumangger Zahir Muhammad Fadhilah Harahap