Jurnal Ilmiah Ekonomi dan Manajemen
Vol. 2 No. 7 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)

OBJEK PAJAK ASURANSI DAN NON PAJAK ASURANSI STUDI KASUS: ASURANSI PROPERTI KOMERSIAL PERUSAHAAN: PT RITEL SUKSES

Ashaari, Taslam (Unknown)
Irawan, Deni (Unknown)
Vientiany, Dini (Unknown)



Article Info

Publish Date
30 Jun 2024

Abstract

The object of insurance tax includes insurance company profits, such as loss insurance premiums. On the other hand, some types of insurance, such as life and health insurance, often receive special tax treatment or are not even taxed at all. The goal is to encourage people to have long-term financial insurance and ease the burden of health costs. The aim of this research is to gain a deeper understanding of insurance tax objects and non-insurance objects. By using a qualitative methodology with a descriptive analytical approach, this approach was chosen to provide a comprehensive analysis of insurance tax and non-insurance tax objects and their consequences. Insurance premiums, profits from premium reserve investments, other income (commissions, administration fees, etc.), insurance claims received, Value Added Tax (VAT), and Income Tax (PPh) are insurance tax objects, while non-Insurance Tax objects: Insurance Health, Accident Insurance, Life Insurance, Endowment Insurance, Scholarship Insurance.n, dan hasil temuan.

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Journal Info

Abbrev

jiem

Publisher

Subject

Other

Description

JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM) berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada ...