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All Journal Pajak dan Manajemen Keuangan Journal of Sharia Business Management
Ananda Fitriani Oktavia
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Analisis Pajak Penghasilan Pasal 25: Mekanisme, Penghitungan, dan Kontribusinya terhadap Kepatuhan Pajak dan Penerimaan Negara Ananda Fitriani Oktavia; Nazli Aulia; Salma Indriani
Pajak dan Manajemen Keuangan Vol. 2 No. 3 (2025): Juni : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v2i3.1172

Abstract

Article 25 Income Tax (PPh 25) is a tax payment system by taxpayers in the form of monthly installments aimed at alleviating the tax burden at the end of the tax year. This provision applies to both Individual Taxpayers and Entities, and is calculated based on the amount of tax owed in the previous year, reduced by tax credits. PPh 25 plays an important role in maintaining the smooth flow of state revenue and supporting sustainable tax compliance. This paper comprehensively discusses the legal basis, calculation mechanisms, payment timing, and penalties for late payment of PPh 25. This research also examines the effectiveness of PPh 25 in encouraging voluntary compliance and its contribution to state revenue.
PROSEDUR PEMBIAYAAN PADA BANK SUMUT SYARIAH DARI ANALISIS KELAYAKAN HINGGA MONITORING Abidzar Fikri Simamora; Ananda Fitriani Oktavia; Putri Chairunnisa Pane; 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 evaluate the financing methods at PT Bank Sumut Sharia Business Unit, from feasibility analysis to financing monitoring. The approach used in this study is descriptive qualitative by collecting data through interviews, observations, and document studies. The findings of the study indicate that the bank has implemented the principle of prudence through 5C analysis and a rating system to assess customer eligibility. However, the character aspect of customers remains a major weakness due to the potential moral hazard that may arise after financing is disbursed. In the implementation stage of the contract, most financing is based on the murabahah contract including murabahah bil wakalah, but there is a lack of customer understanding regarding the contract, which can increase sharia risk. Financing monitoring is carried out through field supervision and persuasive handling of problematic financing and restructuring, but it is more curative in nature. Therefore, it is important to improve character analysis, education about contracts, and more preventive monitoring.
Co-Authors Abidzar Fikri Simamora Harahap, Muhammad Ikhsan Nazli Aulia Putri Chairunnisa Pane Salma Indriani