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Moneter : Jurnal Akuntansi dan Keuangan
Published by Universitas Bina Sarana Informatika
ISSN : 23552700     EISSN : 25500139     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Moneter yang telah terindex oleh Google Scholar dengan p-ISSN: 2355-2700, e-ISSN: 2550-0139, dterbitkan oleh Lembaga Penelitian dan Pengabdian Masyarakat Universitas Bina Sarana Informatika. Artikel telah melalui proses review oleh reviewer yang mempunyai kompetensi dibidangnya masing-masing. Redaksi menerima naskah berupa artikel, hasil penelitian atau karya ilmiah yang belum pernah dipublikasikan sebelumnya pada media-media lainnya melalui laman http://ejournal.bsi.ac.id/ejurnal/index.php/moneter. Jurnal Moneter kali ini dapat memenuhi khasanah ilmu pengetahuan di bidang akuntansi dan manajemen pajak bagi civitas akademika Fakultas Ekonomi dan Bisnis, Universitas BSI serta masyarakat pada umumnya.
Arjuna Subject : -
Articles 12 Documents
 1   2 
Search results for , issue "Vol 2, No 1 (2015): APRIL 2015" : 12 Documents clear
PENGARUH PPh PASAL 21 MASA TERHADAP JUMLAH PAJAK YANG DISETOR PADA PT. DETECON ASIA-PACIFIC LTD Aisyah, Nurul
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2015): APRIL 2015
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.897 KB) | DOI: 10.31294/moneter.v2i1.965

Abstract

Tax provide an important role for financial source of revenue countries, the government issued laws and regulations that aims to regulate the implementation of taxation in the community. The contribution of tax has a very large for the state revenues. Tax is that most important thing in the state revenues, article 21 income tax is a tax on income in form of salary, wages, emoluments, the allowance, and other payment by the name and in the form of anything with respect to work in any form in connection with work or office, service, and activity undertaken by private persons subject to taxation in the country. In this research the authors found that 21 income tax have no influence significantly, where the value of significant 0,63 > 0.05 (larger 0.05 of income tax and article 21 the no impact on the amount of tax in setor on PT. Detecon Asia-Pacific LTD. The level of the close or relation of income tax 21 with the total tax passed on PT. Detecon Asia-Pacific LTD. The level of keeratan or relationships with a total number of 21 income tax taxes are deposited on PT. Detecon Asia-Pacific LTD. which is a fairly high correlation which 084 and relationships are expressed in percentages of 9.16% (the value of the determination). Keywords:  Receipts from income tax article 21,  Tax Paid
ANALISIS PERBANDINGAN ASURANSI SYARIAH DAN ASURANSI KONVENSIONAL Slamet Heri Winarno
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2015): APRIL 2015
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.253 KB) | DOI: 10.31294/moneter.v2i1.956

Abstract

Financial business today is dominated by conventional based business that one of them still rely on the system of interest. Along with the changing times and changing one's outlook on life in running the business, the application of conventional financial sisitem be especially burdensome and costly. Until recently emerged alternative financial system that is based on sharia to be able to overcome the problems in the financial business. Islamic system refers to the Quran and Hadith are directly related to the law created by Allah SWT. The basic principle of this system is to avoid gharar, maisir, riba. One of Islamic finance is the sharia insurance. Insurance is one of the non- bank financial institution that serves to collect public funds in order to provide protection risks and uncertainties which caused the catastrophe, accident, or other losses. Insurance is based on the operational system is divided into two types, namely Sharia Insurance and Conventional Insurance. Islamic insurance belonging to the innovation of non- bank financial institutions are new, and based on the principles of Islam, the Sharia is still not known by the public, especially the people of Indonesia that most of the population are Muslim. Based on this phenomenon, hence the need for an explanation of the comparison between the two types of insurance, which would provide its own knowledge for people to choose . Keyword: Islamic insurance, conventional insurance, business

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