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All Journal SYAHADAT: Journal of Islamic Studies Jurnal CENDIKIA ISNU Jurnal Cendikia ISNU SU
Siti Nuraisyah
Universitas Islam Negeri Sumatera Utara
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Risk Management in Sharia Insurance: A Juridical Analysis on Legal Basis and Its Implementation Nazla Aina Afrinti Telaumbanua; Afri Kartika; Nazwa Salsabila Lubis; Siti Nuraisyah; Muhammad Ali Guntur
Jurnal Cendikia ISNU SU Vol. 2 No. 2 (2025): ISNU Cendikia September
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i3.946

Abstract

Sharia insurance is basically based on the principle of help-help (ta'āwun) known as at-ta'mīn, takaful, and tazāmun. In contrast to conventional insurance, sharia insurance emphasizes a mechanism of mutual protection through the management of tabarru' funds  and the use of contracts in accordance with sharia principles. In practice, risk management in sharia insurance is not only an operational technical aspect, but also has a normatively binding legal dimension. This research aims to analyze the legal basis and implementation of risk management in sharia insurance from a juridical perspective. The research method used is normative juridical with a literature approach, through the collection of secondary data sourced from laws and regulations, fatwas of the National Sharia Council of the Indonesian Ulema Council, legal literature, and relevant scientific works. The results of the study show that risk management is an important legal instrument to anticipate uncertainty and potential losses that can hinder the achievement of sharia insurance goals. Risk is understood as uncertainty arising from internal and external factors of the institution. The implementation of risk management must be guided by the provisions of the Financial Services Authority and sharia principles to ensure legal compliance, participant protection, and the sustainability of the sharia insurance business.
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.
Risk Management in Sharia Insurance: A Juridical Analysis on Legal Basis and Its Implementation Nazla Aina Afrinti Telaumbanua; Afri Kartika; Nazwa Salsabila Lubis; Siti Nuraisyah; Muhammad Ali Guntur
Jurnal Cendikia ISNU SU Vol. 2 No. 2 (2025): ISNU Cendikia September
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i3.946

Abstract

Sharia insurance is basically based on the principle of help-help (ta'āwun) known as at-ta'mīn, takaful, and tazāmun. In contrast to conventional insurance, sharia insurance emphasizes a mechanism of mutual protection through the management of tabarru' funds  and the use of contracts in accordance with sharia principles. In practice, risk management in sharia insurance is not only an operational technical aspect, but also has a normatively binding legal dimension. This research aims to analyze the legal basis and implementation of risk management in sharia insurance from a juridical perspective. The research method used is normative juridical with a literature approach, through the collection of secondary data sourced from laws and regulations, fatwas of the National Sharia Council of the Indonesian Ulema Council, legal literature, and relevant scientific works. The results of the study show that risk management is an important legal instrument to anticipate uncertainty and potential losses that can hinder the achievement of sharia insurance goals. Risk is understood as uncertainty arising from internal and external factors of the institution. The implementation of risk management must be guided by the provisions of the Financial Services Authority and sharia principles to ensure legal compliance, participant protection, and the sustainability of the sharia insurance business.
Co-Authors Afri Kartika Dini Vientiany Muhammad Ali Guntur Nazla Aina Afrinti Telaumbanua Nazwa Salsabila Lubis Nurul Fadhilah Pasaribu