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All Journal JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Jurnal Bintang Pendidikan Indonesia JAKBS Jurnal Ilmiah Ekonomi dan Manajemen Neraca Manajemen, Akuntansi, dan Ekonomi Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi JURNAL ILMIAH PENELITIAN MAHASISWA JURNAL MULTIDISIPLIN ILMU AKADEMIK JURNAL RUMPUN MANAJEMEN DAN EKONOMI JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Pajak dan Analisis Ekonomi Syariah Jurnal Ilmiah Nusantara Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak INTERDISIPLIN: Journal of Qualitative and Quantitative Research
Dini Vientiany
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Religion Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Social Sciences Other

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Journal : JURNAL RUMPUN MANAJEMEN DAN EKONOMI

 1 
ANALISIS IMPLEMENTASI PEMUNGUTAN PAJAK BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) DI INDONESIA Habibah Ramadhani Nasution; Arofiani Mutmainah; Dina Cheetah Khairiyah; Dini Vientiany
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 1 No. 3 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v1i3.1749

Abstract

The handover of management of BPHTB to district/city governments began January 1 2011. Since then, BPHTB has become a source of original regional income (PAD) and the further regulated by the respective regional regulations (Perda). Regional governments have the authority to set rates, collection procedures, and provide reductions or exemptions from BPHTB under certain conditions in accordance with applicable regional regulations. This research will analyze and examine how the BPHTB collection law is implemented in the regions. This research uses a library research approach or library study, that carried out by collect and analyze information from various library sources such as books, scientific journals, scientific articles and other trusted sources. The collected data is then analyzed to identify and understand how BHPTB collection is implemented in the regions according to the original evidence of its implementation according to the attached journal. This research aims to provide conclusions about how BPHTB collection is implemented in the regions. The results of this research are: it is very unfortunate that the implementation of BPHTB collection in the regions can actually be categorized as "not good enough" based on the two journals analyzed.
KEWAJIBAN PAJAK PENDAPATAN YANG HARUS DIPENUHI OLEH INDIVIDU YANG MELAKUKAN PEJALANAN KE LUAR NEGERI Cici El Dirrah Syafitri; Syahla Nabila; Abdurrahman; Dini Vientiany
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 1 No. 3 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v1i3.1789

Abstract

This discussion is related to Foreign Fiscal policy, which is defined by the tax law that regulates indigenous communities undertaking foreign visits. Initially, the law was more administrative in nature, but over time, it became a source of state revenue. Levies paid by taxpayers while abroad are levies that must be paid during the moving season and can be deducted from income tax at the end of the season. However, according to state inspections, social, cultural, guidance, religion, and universal leadership, except for taxpayers who travel abroad and pay PPh Section 25, for various reasons they may not pay PPh Section 25 while living abroad. country.
PENGENALAN SISTEM PERPAJAKAN DENGAN MEMAHAMI DASAR-DASAR PAJAK BAGI MASYARAKAT Alda Andriani; Intan Juwita Damanik; Dini Vientiany
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 1 No. 3 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v1i3.1802

Abstract

Pajak merupakan aspek penting dalam ekonomi suatu negara, memengaruhi setiap individu dan bisnis. Memahami dasar-dasar perpajakan sangat penting bagi masyarakat untuk dapat mengelola sistem perpajakan dengan efektif. Makalah ini bertujuan untuk memberikan pengenalan tentang sistem perpajakan, dengan fokus pada pendidikan masyarakat tentang prinsip-prinsip dasar pajak. Dengan memahami konsep-konsep ini, individu dapat lebih memahami kewajiban dan hak pajak mereka, yang akan mengarah pada kepatuhan dan pengelolaan keuangan yang lebih baik.
PAJAK PENGHASILAN PASAL 24 DAN PASAL 25 Anggun Khairunnisa Agustin; Haura Afnani Zanjabila; Luthfia Masfanur; Dini Vientiany
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 1 No. 3 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v1i3.1810

Abstract

Tujuan penelitian adalah untuk mengetahui analisisPajak Penghasilan (PPh) Pada Pasal 24 dan 25 di Indonesia. Ketentuan ini mengatur masing-masing kredit pajak luar negeri dan angsuran pajak bulanan. Pasal 24 PPh mengatur mekanisme kredit pajak bagi wajib pajak yang telah membayar pajak di luar negeri sehingga mengurangi pajak yang terutang di Indonesia. Sebaliknya, PPh Pasal 25 mewajibkan angsuran bulanan untuk mengurangi beban pajak di akhir tahun. Studi ini menganalisis prosedur akuntansi, entri jurnal, dan dampak keuangan dari kedua item tersebut, memberikan wawasan praktis bagi akuntan dan manajer keuangan.
PERAN SISTEM INFORMASI MANAJEMEN TERHADAP BROKER ASURANSI Dea Aulia Syahputri; Dini Vientiany; Fajri Romadhoni; Muhammad Fauzan
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 1 No. 3 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v1i3.1904

Abstract

The role of management information systems in insurance programs is very important. This system makes it easier for brokers to manage customer data, including personal information and insurance needs. In addition, the management information system helps brokers in handling the customer claim submission process and ensures that claim submissions are handled correctly by the broker and insurance company. Overall, the management information system supports brokers in managing data and increasing the efficiency of managing risks and insurance needs.
PERAN AGEN TERHADAP PERMINTAAN ASURANSI JIWA SYARIAH (STUDI KASUS PADA PT. ASURANSI JIWA SYARIAH BUMIPUTERA) Dini Vientiany; Naswa Aldira Putri; Yusra Lestari Harahap; Tamlija
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 1 No. 3 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v1i3.1908

Abstract

The role of agents in increasing the attractiveness of sharia insurance customers is the agent's involvement in expanding the market because agents can convince customers and make them interested in joining as sharia insurance participants through direct promotions. This research is a qualitative descriptive study. Data collection used in this research was carried out through triangulation (combination) of literacy in scientific articles, journals and magazines. The results of this research indicate that the lineage of the founder of PT. Bumiputera Sharia Life Insurance is a long-established national life insurance company.
Co-Authors Abdurahman Abdurrahman Adisty Aulia Zahra Afni Haryanti Harahap Ahmad Ibnu Harahap Ainil Harnita Simanullang Al Ramzy Alda Andriani Alfa Khair Alyyatul Nisa Ragil Lesmana Amanda Mutiara Anggara Rifandi Anggi Nurul Assyfa Lubis Anggun Khairunnisa Agustin Annisa Febrianda Arofiani Mutmainah Asnawi Asnawi Aulia Syahfitri Awaliya Awaliya Cici El Dirrah Syafitri Dara Lutfiah Nur Dara Nabila Dea Aulia Syahputri Devita Devita Dian Zahra Syahfitri Lubis Dina Cheetah Khairiyah Dinda Dia Dinda Fahira Lubis Elvina Zailanty Harahap Elvira Andriyani Endang Suriyani Munthe Fahriza Alyanisa Fajri Romadhoni Fathiya Syahidah Nasution Fazira Putri Natasya Febrianti Shakira Fidya Purnama Fitria Amania Gandhi Sulaiman Sitompul Habibah Ramadhani Nasution Haura Afnani Zanjabila Hayfa Azwa Fadhila Hikmah Indri Yani Harahap Husnul Khotima Indra Rizki Hasibuan Intan Juwita Damanik Jumriani Siregar Lafifah Ulfah Dalimunthe Lamsina Harahap Lathifah Ananda Putri Lou Fatahilla Luthfia Masfanur Maulana Alghopari Harahap Maysa Chairani Maysa Putri Khairana Lubis Meitia Ivanka Miratul Imaniah Muhammad Farhan Zuhdi Muhammad Fauzan Muhammad Hafizhan Fakhri Muhammad Iqbal Baihaqi Mulia Syahputri Mutiara Dewi Nabilah Irwani Najwa Khalilah Harahap Najwa Nabila Naswa Aldira Putri Nesya Aulia Nonita Fitriani Harahap Nur Widya Ningsih Nurhidayah Ocha Pratika Panisa Panisa Popi Dea Ananda Rania Atikah Putri Reihan Mahendra Riri Dwita Putri Risa Lidia Risma Abidah Nasution Rizkika Zalzabila Utami Ruli Pebrina Br Sitepu Saibarani Nabila Salsabila Rambe Salsabila Sofiya Wardani Sasa Marissa Shafa Sizli Kania Silviani Pulungan Siska Permata Sari Hrahap Siti Aisyah Siti Arawiyyah Ardi SITI NURHALIMAH Siti Nurhaliza Siti Zuhairoh Ritonga Sri Rejeki Syahla Nabila Tamlija Tasya Nadilla Thasya Virdinia Vany Fadillah Bastian Vivi Rahmadani Siregar Wahyudin Wahyudin Widya Anggraini Yusra Lestari Harahap