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All Journal Jurnal Ekonomi, Akuntansi dan Perpajakan Journal of Sharia Business Management
Risa Adelila Hasibuan
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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.
DAMPAK PEMBIAYAAN BANK SYARIAH INDONESIA TERHADAP PEMBANGUNAN EKONOMI BERKELANJUTAN Ayu Hani Marsani Tanjung; Risa Adelila Hasibuan; Sherin Aulia Putri; Muhammad Ikhsan Harahap
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 4 (2025): Desember
Publisher : CV. Barokah Publsiher

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Abstract

Sustainable economic development aims to balance economic growth, social welfare, and environmental preservation. In the Islamic economic context, Islamic banks are not only profit-oriented but also serve as instruments for public welfare. This study aims to analyze the impact of Islamic bank financing on sustainable economic development through a case study at Bank Syariah Indonesia (BSI) Krakatau Branch, Medan. The research uses a qualitative descriptive approach through interviews, observation, and literature review. Primary data were obtained from interviews with three financing clients and one financing officer, while secondary data were collected from BSI reports, OJK publications, and academic literature. The findings show that Islamic financing positively impacts community economic growth, MSME empowerment, and environmentally friendly financing (green financing). The musyarakah and mudharabah contracts enhance business productivity and welfare, while social programs such as qardhul hasan strengthen social solidarity. However, challenges remain in the dominance of consumptive financing and low Islamic financial literacy. Therefore, Islamic financing should be continuously developed in accordance with maqashid al-syariah principles to achieve an inclusive and sustainable economy.
Co-Authors Ayu Hani Marsani Tanjung Feby Salsabila Dasril Harahap, Muhammad Ikhsan Muhammad Abdillah Pratama Aminullah Sherin Aulia Putri