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Fadilla Fadwa Zailani Tumanggor
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Legal Protection for Insurance Policyholders Khairunnisa Silalahi; Fadilla Fadwa Zailani Tumanggor; Nurcholiza Adha; Madinatul Qarima; Ahmad Zhuhri
Jurnal Sahabat ISNU SU Vol. 2 No. 3 (2025): ISNU Sahabat Vol.2 No.3 Desember 2025
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jsisnu.v2i3.909

Abstract

To ensure certainty and security for insurance users in Indonesia, legal protection for policyholders is crucial. This study aims to determine available dispute resolution procedures, identify challenges faced, and assess legal protection measures for consumer policyholders. Using case studies and a legislative perspective, a normative legal research methodology was employed. Based on the research findings, legal protection for policyholders is regulated by the Financial Services Authority (OJK) regulations, Law Number 40 of 2014 concerning Insurance, and Law Number 8 of 1999 concerning Consumer Protection. However, customers still face several challenges in practice, including protracted and complicated dispute resolution procedures, imbalanced bargaining power, and a lack of understanding of policy terms. Court action or mediation are two options for resolving disputes. It is hoped that the presence of unambiguous legislative instruments will enable the best protection of customer rights and the development of a fair relationship between policyholders and insurance companies.
Analisis Perhitungan dan Penerapan Pajak Penghasilan Pasal 21 dalam Sistem Perpajakan Nasional Fadilla Fadwa Zailani Tumanggor; Irani Adawiyah Rambe
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 4 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

Salah satu komponen penting sistem pajak Indonesia, Pajak Penghasilan Pasal 21 (PPh 21), memiliki dampak yang signifikan terhadap tingkat penerimaan negara. Studi ini bertujuan untuk menganalisis metode yang digunakan untuk menghitung dan menerapkan PPh 21 sesuai dengan peraturan pajak yang berlaku. Data sekunder yang dikumpulkan melalui penelitian literatur dan dokumentasi digunakan dalam metodologi deskriptif kualitatif dalam penelitian ini. Hasil studi menunjukkan bahwa perhitungan PPh 21 dilakukan secara sistematis. Pengaturan tarif pajak progresif, pengurangan komponen tertentu, perhitungan Penghasilan Kena Pajak (PKP), dan perhitungan penghasilan bruto adalah bagian dari proses tersebut. Di dunia nyata, PPh 21 masih menghadapi banyak masalah. Ini termasuk kesalahan perhitungan teknis, kekurangan sistem administrasi pajak, dan pemahaman yang buruk tentang wajib pajak. Akibatnya, diperlukan peningkatan pendidikan perpajakan, pengoptimalan sistem digital, dan penguatan pengawasan dan penegakan hukum untuk meningkatkan akurasi dan kepatuhan pelaksanaan PPh 21
Co-Authors Ahmad Zhuhri Irani Adawiyah Rambe Khairunnisa Silalahi Madinatul Qarima Nurcholiza Adha