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All Journal Jurnal Ekonomi, Akuntansi dan Perpajakan Journal of Sharia Business Management SYAHADAT: Journal of Islamic Studies
Feby Salsabila Dasril
Unknown Affiliation
Religion Humanities Economics, Econometrics & Finance Social Sciences Other

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Analisis Pemotongan dan Pemungutan PPH Pasal 23 dalam Praktik Perpajakan di Indonesia Feby Salsabila Dasril; Muhammad Abdillah Pratama Aminullah; Risa Adelila Hasibuan
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 3 (2025): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i3.1185

Abstract

This study is a literature study that aims to analyze the practice of withholding and collecting Income Tax (PPh) Article 23 in the context of tax regulations in Indonesia. Data were obtained through a literature review of laws and regulations, tax textbooks, and relevant scientific journals. The results of the analysis indicate that although the provisions of PPh Article 23 have been regulated in detail, there is still the potential for differences in interpretation in practice, especially regarding the classification of tax objects and withholding rates. This study recommends increasing the socialization of regulations and simplifying tax administration in order to improve taxpayer compliance.
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.  
PENGEMBANGAN SISTEM PENGANGGARAN YANG EFEKTIF UNTUK MENINGKATKAN PROFITABILITAS PERUSAHAAN Feby Salsabila Dasril; Muhammad Abdillah Pratama Aminullah; Risa Adelila Hasibuan; Dini Vientiany
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 5 (2025)
Publisher : CV. Barokah Publsiher

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Abstract

In the face of increasingly fierce business competition and uncertainty in the global economy, companies need to have an efficient budgeting system to support the achievement of maximum profits. The budgeting system functions not only as a tool for financial planning, but also as a means of controlling and assessing company performance. This study aims to explore the characteristics of an effective budgeting system, the factors that influence budgeting success, and the role of management accounting practices in improving operational efficiency and company profits. The research technique applied is a qualitative approach through systematic literature analysis of various academic journals, reference books, and relevant documents, supported by structured interviews with key informants in the fields of finance and management. The findings reveal that a participatory, adaptive budgeting system based on accurate data and supported by information technology and good management control has a positive impact on operational efficiency, cost control, and increased company profits. Therefore, the development of an integrated and responsive budgeting system is an important factor in increasing company profitability and survival.
Co-Authors Dini Vientiany Muhammad Abdillah Pratama Aminullah Nabila Nasywa Nur Atikah Risa Adelila Hasibuan