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Epistimologi Fundamental Ekonomi Husnul Khotimah; Panisa Panisa; Silpiah Jahrah Nasution
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 3 No 2 (2023): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

Science dichotomy that separates science that is far from the values of religion and science that is concerned with the values of religion has given birth to Islamic economics. In epistemology of Islamic economics, means the economy will talk about the nature of Islam and its fundamentals. Islamic Economics examines the process of human activities related to the production, distribution and consumption in communities that implement the contract in fiqh mu'amalat. Islamic economics as a discipline clearly has epistemological foundations. Discussing economic epistemoligi Islam means examines the origins of Islamic economics, methodology and scientific validity. When talking about the Islamic economic epistemology, meaning the economy will talk about the nature of Islam and its fundamentals. Islamic epistemology based Islamic economics as it relates to the worldview of Islam itself
ANALISIS DAMPAK PAJAK PENGHASILAN (PPH) TERHADAP SUBJEK DAN OBJEK PAJAK PENGHASILAN DALAM KONTEKS PERPAJAKAN Siska Permata Sari Hrahap; Thasya Virdinia; Husnul Khotima; Panisa Panisa; Dini Vientiany
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.183

Abstract

This article discusses the impact of Income Tax (PPh) on Tax Subjects and Tax Objects in the context of taxation. PPh is a tax obligation imposed on income received or earned by the tax subject in the tax year. Tax subjects can be individuals, business entities, or other legal entities that earn income. The tax object is income which is the basis for being subject to PPh. The author acknowledges that there are shortcomings in the preparation of this article and hopes for input for future improvements. It is hoped that this article can contribute to understanding the basics of taxation, increase awareness of the importance of paying taxes, and increase efficiency in the tax administration system.