cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Kahdijah Darwin
Contact Email
khadijahdarwin@unismuh.ac.id
Phone
+6281355246902
Journal Mail Official
ijreredaksi@gmail.com
Editorial Address
Jalan Bumi 18 Blok A No. 1 Bumi Permata Hijau, Gunung Sari, Makassar, Indonesia
Location
Unknown,
Unknown
INDONESIA
IJRE
Published by Perkumpulan Pusat Pengembangan Pendidikan dan Bakat Indonesia
ISSN : -     EISSN : 29628083     DOI : http://dx.doi.org/10.51574/ijre
Core Subject : Economy,
Economics, Econometrics & Finance
IJRE:Indonesian Journal of Research in Economy merupakan jurnal yang didirikan atas kerjasama dengan Education and Talent Development Center Indonesia (ETDC Indonesia). Semua manuskrip yang dikirimkan akan ditinjau oleh editor dan kemudian dievaluasi oleh minimal satu atau dua reviewer melalui proses double-blind. Hal ini untuk memastikan kualitas manuskrip yang diterbitkan dalam jurnal dengan fokus dan ruang lingkup pada bidang penelitian ekonomi, manajemen, akuntansi dan keuangan, dengan menerbitkan sebanyak 3 kali dalam setahun (Maret, Juli, November).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 2 Documents
 1 
Search results for , issue "Vol. 2 No. 1 (2023): IJRE_4" : 2 Documents clear
STUDI LITERATUR : STANDAR PENERAPAN AKUNTANSI PAJAK PENGHASILAN PASAL 21 ATAS GAJI ASN -, Nur Fadillah Padli; Faidul Adzim
Indonesian Journal of Research in Economy Vol. 2 No. 1 (2023): IJRE_4
Publisher : Education and Talent Development Center of Indonesia (ETDC Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/ijre.v2i1.1281

Abstract

PPh Article 21 is the taxpayer's obligation to pay tax on income received, including salary, honorarium, allowances and other payments related to work, services or activities carried out by domestic individual taxpayers. The law that regulates tax rates, payment procedures and tax reporting is Law no. 36 of 2008. This research aims to analyze the calculation of PPh Article 21 on the salaries of State Civil Servants (ASN). The analytical method used is a descriptive method, which includes collecting, breaking down, calculating, comparing and explaining circumstances to reach conclusions. The results of the analysis show that the calculation of Income Tax Article 21 is in accordance with Taxation Law No. 36 of 2008, however, it is recommended that there be further calculation details to make it easier for employees to understand accounting calculations and records in accordance with Income Tax Article 21.
Penerapan Pungutan Pajak Dan Zakat Menurut Konsep Islam Di Indonesia -, Arif Awal; Faidul Adzim; Cut putri ikhtiar arta; Nur wahyuni syafar; Risky Amelia
Indonesian Journal of Research in Economy Vol. 2 No. 1 (2023): IJRE_4
Publisher : Education and Talent Development Center of Indonesia (ETDC Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/ijre.v2i1.1284

Abstract

The aim of this research is to explore the role and impact of zakat in the economic realm. The research method applied is library research, which combines data from various sources, including books and previous research reports. The results of this research show that the performance of tax officers plays an important role in ensuring the fulfillment of tax payment obligations by taxpayers, while funds for zakat fundraising come from five groups that are required to pay zakat, both for zakat fitrah and zakat maal. Humans, as caliphs on earth, have the responsibility to earn a living in a halal way, avoiding unjust and false actions. Islam recognizes the right to private property without restriction, but prohibits the acquisition of wealth by illegal and immoral means. However, other people's rights are still protected in personal property through the payment of zakat, infaq and sadaqah, in accordance with sharia principles. With significant growth, zakat has the potential to become a significant economic and social instrument for Muslims, and its position is equivalent to income tax paid to the state. The integration of zakat and taxes, if regulated in clear legal concepts and regulations, is believed to be able to advance the Indonesian economy. Fiscal policy, which influences the State Revenue and Expenditure Budget (APBN), can create controversy and various questions because it combines two things that are substantially different. This thesis examines the impact of knowledge about taxes, knowledge about zakat, and tax compliance of Muslim taxpayers, focusing on the direct and indirect influence between tax knowledge, knowledge of zakat, and tax compliance of Muslim taxpayers.

Page 1 of 1 | Total Record : 2

 1 

Filter by Year

2023 2023


Reset
Filter By Issues
All Issue Vol. 2 No. 1 (2023): IJRE_4 Vol. 1 No. 3 (2022): IJRE_3 Vol. 1 No. 2 (2022): IJRE_2 Vol. 1 No. 1 (2022): IJRE_1