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All Journal SYAHADAT: Journal of Islamic Studies Jurnal CENDIKIA ISNU Jurnal Cendikia ISNU SU
Nurul Fadhilah Pasaribu
Universitas Islam Negeri Sumatera Utara
Religion Arts Humanities Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS PENERAPAN PAJAK PENGHASILAN PASAL 25 TERHADAP WAJIB PAJAK BADAN DI INDONESIA Nurul Fadhilah Pasaribu; Siti Nuraisyah; Dini Vientiany
SYAHADAT: Journal of Islamic Studies Vol. 3 No. 1 (2026): Vol. 3 No. 1 (2026): Maret
Publisher : Academic Solution Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70489/z1fzea15

Abstract

Pajak Penghasilan (PPh) Pasal 25 merupakan sistem pembayaran angsuran pajak yang bertujuan untuk membantu wajib pajak dalam memenuhi kewajiban perpajakan secara bertahap serta mendukung stabilitas penerimaan negara. Penelitian ini bertujuan untuk menganalisis penerapan Pajak Penghasilan Pasal 25 terhadap wajib pajak badan di Indonesia, termasuk mekanisme perhitungan, pembayaran, dan pelaporannya. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif dengan pendekatan studi literatur melalui pengumpulan data dari peraturan perpajakan, jurnal, buku, dan sumber resmi terkait perpajakan. Hasil penelitian menunjukkan bahwa penerapan PPh Pasal 25 memiliki peran penting dalam meningkatkan kepatuhan wajib pajak badan dan membantu pemerintah dalam menjaga kestabilan penerimaan pajak setiap bulan. Namun, dalam pelaksanaannya masih terdapat beberapa kendala, seperti kurangnya pemahaman wajib pajak mengenai perhitungan angsuran pajak, perubahan regulasi perpajakan, serta keterlambatan pembayaran dan pelaporan pajak. Oleh karena itu, diperlukan peningkatan sosialisasi perpajakan, pelayanan yang lebih optimal, dan pemanfaatan teknologi digital agar penerapan PPh Pasal 25 dapat berjalan lebih efektif dan efisien.
Review of Insurance Law in the Perspective of Sharia Insurance: An Analysis of Principles and Implementation in Indonesia David Nwanna Dumbiri; Jumriati Hasibuan; Nurul Fadhilah Pasaribu; Hafnina Zahra; Siti Khirani Azzahra
Jurnal Cendikia ISNU SU Vol. 2 No. 1 (2025): Mei : JCISNU
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i3.942

Abstract

Insurance is an important part of the modern economic system that plays a role in providing protection against unforeseen financial risks. In the context of sharia economics, conventional insurance is often seen as incompatible with sharia principles because it contains elements of riba, gharar (uncertainty), and maysir (speculation). As an alternative, the concept of sharia insurance (takaful) emerged which is based on the principle of helping and protecting each other between participants. This research aims to examine insurance from the perspective of Islamic law and highlight how sharia principles are applied in the practice of sharia insurance in Indonesia. Using a descriptive qualitative approach and literature study as the main method, this study found that sharia insurance has a strong legal foundation both in terms of fiqh and laws and regulations in Indonesia. The results of this study are expected to provide a deeper understanding for the Muslim community regarding the halalness of insurance products and encourage the development of a sustainable Islamic financial system.
Review of Insurance Law in the Perspective of Sharia Insurance: An Analysis of Principles and Implementation in Indonesia David Nwanna Dumbiri; Jumriati Hasibuan; Nurul Fadhilah Pasaribu; Hafnina Zahra; Siti Khirani Azzahra
Jurnal Cendikia ISNU SU Vol. 2 No. 1 (2025): Mei : JCISNU
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i3.942

Abstract

Insurance is an important part of the modern economic system that plays a role in providing protection against unforeseen financial risks. In the context of sharia economics, conventional insurance is often seen as incompatible with sharia principles because it contains elements of riba, gharar (uncertainty), and maysir (speculation). As an alternative, the concept of sharia insurance (takaful) emerged which is based on the principle of helping and protecting each other between participants. This research aims to examine insurance from the perspective of Islamic law and highlight how sharia principles are applied in the practice of sharia insurance in Indonesia. Using a descriptive qualitative approach and literature study as the main method, this study found that sharia insurance has a strong legal foundation both in terms of fiqh and laws and regulations in Indonesia. The results of this study are expected to provide a deeper understanding for the Muslim community regarding the halalness of insurance products and encourage the development of a sustainable Islamic financial system.
Co-Authors David Nwanna Dumbiri Dini Vientiany Hafnina Zahra Jumriati Hasibuan Siti Khirani Azzahra Siti Nuraisyah