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All Journal Pajak dan Manajemen Keuangan Neptunus: Jurnal Ilmu Komputer dan Teknologi Informasi Journal of Sharia Business Management SYAHADAT: Journal of Islamic Studies
Nabila Nasywa
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Pajak Penghasilan 26 : Analisis dan Pemahaman untuk Wajib Pajak Luar Negeri Nabila Nasywa; Wa Ode Jeslin
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.v2i3.1175

Abstract

Article 26 of the Indonesian Income Tax Law (PPh Pasal 26) is a significant fiscal regulation that imposes withholding tax on income derived from Indonesian sources and received by foreign taxpayers who do not have a permanent establishment (PE) in Indonesia. The implementation of this regulation plays a crucial role in securing state revenue from cross-border transactions while also addressing the issue of double taxation through Double Taxation Avoidance Agreements (DTAAs). Income subject to PPh 26 includes dividends, interest, royalties, rent, service fees, rewards, pensions, and insurance premiums. The standard withholding tax rate is 20% of the gross or estimated net income, although lower rates may apply depending on applicable tax treaties. The calculation method varies depending on the type of income and the existence of a DTAA. This article also highlights the importance of determining the beneficial owner in applying tax treaty benefits, as well as the challenges faced by companies and tax authorities in enforcement. A case study is presented to illustrate how PPh 26 is calculated on insurance and reinsurance transactions involving foreign entities. Understanding the mechanism, rates, and legal context of PPh 26 is essential for taxpayers and practitioners to ensure compliance and mitigate potential tax disputes.
PERAN LEMBAGA PEMBIAYAAN SYARIAH DALAM MENDUKUNG KEMANDIRIAN EKONOMI MASYARAKAT DESA PAYAGELI KABUPATEN DELI SERDANG Feby Salsabila Dasri; Nabila Nasywa; Nur Atikah; Muhammad Ikhsan Harahap
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 4 (2025)
Publisher : CV. Barokah Publsiher

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Abstract

This study aims to analyze the role of Islamic bank financing institutions in supporting the economic independence of rural communities. Using a qualitative approach through interviews with local entrepreneurs, the study found that Islamic-based financing not only provides capital access but also builds responsibility, honesty, and blessings in economic activities. Islamic financial institutions play a strategic role in empowering rural MSMEs through profit-sharing and integrated financial education programs. The findings show that Islamic financing support increases local business productivity, enhances income, and strengthens sustainable rural economic independence.
PERAN LEMBAGA PEMBIAYAAN SYARIAH DALAM MENDUKUNG KEMANDIRIAN EKONOMI MASYARAKAT DESA PAYAGELI KABUPATEN DELI SERDANG Feby Salsabila Dasril; Nabila Nasywa; Nur Atikah
SYAHADAT: Journal of Islamic Studies Vol. 2 No. 3 (2025): September
Publisher : Academic Solution Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70489/w690bt92

Abstract

Penelitian ini bertujuan untuk menganalisis peran lembaga pembiayaan bank syariah dalam mendukung kemandirian ekonomi masyarakat desa. Melalui pendekatan kualitatif dengan metode wawancara terhadap pelaku usaha desa, penelitian ini menemukan bahwa pembiayaan berbasis prinsip syariah tidak hanya memberikan akses modal, tetapi juga membangun nilai tanggung jawab, kejujuran, dan keberkahan dalam aktivitas ekonomi. Lembaga keuangan syariah berperan strategis dalam menggerakkan usaha mikro dan kecil melalui pembiayaan berbasis kemitraan. Hasil penelitian menunjukkan bahwa dukungan pembiayaan syariah mampu meningkatkan kapasitas produksi dan pendapatan masyarakat desa serta mendorong tumbuhnya ekonomi lokal yang mandiri dan berkeadilan.  
Penerapan Perangkat Lunak Inovatif Guna Meningkatkan Efisiensi Sistem Manajemen Informasi pada Bank Syariah Indonesia Zahir Muhammad Fadhilah Harahap; Haya Aghnia Azzahra; Nabila Nasywa; Nurbaiti Nurbaiti
Neptunus: Jurnal Ilmu Komputer Dan Teknologi Informasi Vol. 3 No. 4 (2025): November: Neptunus: Jurnal Ilmu Komputer Dan Teknologi Informasi
Publisher : Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/neptunus.v3i4.1309

Abstract

This study discusses the implementation of innovative software to improve the efficiency of information management systems at Bank Syariah Indonesia (BSI). The backround of this research begin with growing need for effective and efficient information systems in the digital era, particularly in Islamic banking which requires compliance with sharia principles. The purpose of this study is to identify how software innovation can support better service, data security, and operational effectiveness at BSI. By employing a qualitative descriptive methodology along with a literature review, this research analyzes various technological innovations such as artificial intelligence (AI), big data, and Customer Relationship Management (CRM) applications in Islamic banking systems. The findings show that the adoption of modern information technology significantly enhances operational efficiency, service quality, and competitiveness. The conclusion highlights that software innovation integrated with sharia principles strengthens the management information system and supports BSI’s vision to become a global center of Islamic finance. Future development of software should focus on improving data security and adapting to advanced technologies to further enhance customer service quality.
Co-Authors Feby Salsabila Dasri Feby Salsabila Dasril Harahap, Muhammad Ikhsan Haya Aghnia Azzahra Nur Atikah Nurbaiti Nurbaiti Wa Ode Jeslin Zahir Muhammad Fadhilah Harahap