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All Journal JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Journal of Sharia Business Management
Zahir Muhammad Fadhilah Harahap
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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.
PERAN AKAD SALAM DALAM MENEKAN RISIKO HARGA DI BANK SYARIAH Zahir Muhammad Fadhilah Harahap; Miranti Agustina; Try Wahyuni Mawatdah; Muhammad Ikhsan Harahap
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 4 (2025): Desember
Publisher : CV. Barokah Publsiher

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Abstract

This study aims to analyze the role of Salam contracts as a sharia financing instrument in reducing price risks in the real sector, particularly agriculture and commodities. Through library research and a qualitative approach, this study examines the basic concepts of Salam contracts, their operational mechanisms in Islamic banking, and their effectiveness in providing price certainty and income stability for producers. The results show that Salam contracts can reduce price volatility by setting prices and specifications for goods at the outset of the contract. In addition, the application of parallel salam, production monitoring, and good risk management strengthen the effectiveness of this contract in dealing with market uncertainty. Thus, Salam contracts not only offer a fair Islamic solution, but also have the potential to become a price stabilization instrument that supports the sustainability of the real sector.
Co-Authors Ayu Hani Marsani Tanjung Fadillah Syafitri Harahap, Muhammad Ikhsan Miranti Agustina Try Wahyuni Mawatdah