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All Journal Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Intelek Insan Cendikia
Anggi Anggeriani br Ketaren
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PAJAK   PENGHASILAN   23 Anggi Anggeriani br Ketaren; Dtm Al Shadad Zaini; Vania Khairunisa lubis
Jurnal Intelek Insan Cendikia Vol. 2 No. 6 (2025): JUNI 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Pajak   penghasilan   Pasal   23   adalah   pajak   yang   dipotong   atau   dipungut   oleh   Wajib   Pajak   dalam   negeri   (baik   perseorangan   maupun   badan   hukum)   dan   bentuk   usaha   tetap   yang   timbul   dari   modal,   pemberian   jasa   atau   pelaksanaan   kegiatan   yang   tidak   dikenakan   pajak   penghasilan   Pasal   21.   DPP)   atau   pendapatan   kotor.   Tujuan   artikel   ini   adalah   untuk   mengetahui   tarif   pph   23   dikenakan   atas   Dasar   Pengenaan   Pajak   (DPP)   atau   jumlah   bruto   dari   penghasilan.   Di   dalam   PPh   23,   terdapat   dua   jenis   tarif   yang   diberlakukan, yaitu   15%   dan   2%   tergantung   hasil   objek   pajaknya.   Pajak   penghasilan   berdasarkan   Pasal   23   telah   sesuai   dengan   Undang-Undang   Nomor   36   Tahun   2008.   Catatan   PPh   23   sesuai   dengan   GAAP.   Pendapatan   bunga,   dividen,   royalti   dan   keuntungan   dikenakan   tarif   pajak   sebesar   23   PPh   dengan   tarif   15%   dan   pendapatan   jasa   dan   sewa   dikenakan   tarif   pajak   sebesar   2%.   Ini   bertujuan   untuk   menngetahui   prosedur   pemotongan,penyetoran   dan   pelaporan   pph   pasal   23   atas   jasa,bagi   yang   tidak   memiliki   Nomor   Pokok   Wajib   Pajak   (   NPWP)   dikenakan   tariff   100%   lebih   tinggi
PENGARUH KUALITAS LAYANAN TERHADAP KEPUASAN NASABAH BANK SYARIAH DI INDONESIA Anggi Anggeriani Br Ketaren
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i1.8188

Abstract

This study aims to examine in depth the influence of service quality on customer satisfaction in the Islamic banking industry in Indonesia through a qualitative approach based on a literature review of the latest scientific literature for the period 2020-2026. The main focus of the study lies in the Islamic SERVQUAL model which consists of five main dimensions, namely tangibles in the form of physical facilities that comply with Islamic principles, reliability which includes the reliability of Islamic contracts, responsiveness or responsiveness of services, assurance as a guarantee of compliance with the DSN-MUI fatwa, and empathy in the form of personal service based on trust and Islamic values, which have consistently been proven to be able to increase the level of customer satisfaction through systematic content analysis of various empirical studies. The results of the study indicate that overall service quality has a positive and significant influence on customer satisfaction, with the dimensions of responsiveness and assurance being the most dominant factors because both directly build customer trust in fundamental Islamic principles such as the prohibition of riba, gharar, and maisir which are the characteristics of Islamic banking. Furthermore, the use of digital technologies such as Islamic mobile banking and halal QRIS significantly contribute to improving customer accessibility and convenience, despite still being hampered by low levels of Islamic financial literacy and limited internet access in rural and remote areas. This study concludes that optimizing service quality is a key strategy to strengthen customer retention and loyalty in the rapidly growing Islamic banking industry, with total assets reaching IDR 831.95 trillion in September 2023 (10.94% YoY growth) and reaching IDR 1,028 trillion in October 2025. The resulting strategic recommendations include intensive human resource training based on Islamic SERVQUAL, innovation of halal digital services based on Islamic contracts, and a massive Islamic financial literacy education program to increase the national competitiveness of the Islamic banking industry in the global market.
PERAN MANAJEMEN PEMBIAYAAN BANK SYARIAH DALAM MENDORONG PEMBANGUNAN BERKELANJUTAN Anggi Anggeriani Br Ketaren; Vania Khairunisa lubis; Muhammad Ikhsan Harahap
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i1.8267

Abstract

This study aims to analyze how Islamic bank financing management contributes to sustainable development through the integration of sharia principles, environmental responsibility, and social welfare. Using a qualitative descriptive method based on literature synthesis, regulatory documents, and secondary data on sustainable financing and national emission trends, this study examines the implementation of financing practices at Bank Syariah Indonesia (BSI) and the role of green financing in achieving the Sustainable Development Goals (SDGs). The results indicate that Islamic financing management significantly supports SDGs through inclusive financing, green financing allocations, environmental impact assessments, and digital transformation that enhances efficiency and reduces carbon footprints. The findings also show that BSI’s sustainable financing reached Rp 41.91 trillion in 2022, while national CO₂ intensity remained in the range of 47–57 Mt, highlighting the urgency for Islamic banks to strengthen their contribution to climate mitigation. Overall, Islamic financing management plays a strategic role in promoting economic growth, social equity, and environmental sustainability in alignment with maqasidal shariah.
Co-Authors Dtm Al Shadad Zaini Harahap, Muhammad Ikhsan Vania Khairunisa lubis