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ANALISIS PENERAPAN WITHOLDING TAX SYSTEM PERSPEKTIF MUTATIS MUTANDIS PADA LEMBAGA KEUANGAN SYARIAH

Jurnal Ilmiah Riset Akuntansi

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Title ANALISIS PENERAPAN WITHOLDING TAX SYSTEM PERSPEKTIF MUTATIS MUTANDIS PADA LEMBAGA KEUANGAN SYARIAH
 
Creator Albidin, Muhammad Dimas
Afifudin, Afifudin
Junaidi, Junaidi
 
Description ABSTRACTThe purpose of this study is to find out how the application of the Mutatis Mutandis Withholding Tax System in sharia financial institutions. The researcher uses qualitative data analysis Case Study composes the theory and collects information data. The theory is basically the culmination of qualitative research compiled through the process of collecting data and developing patterns or theories. Based on the results of research and discussion regarding the analysis of the application of Withholding Mutatis Mutandis tax system in sharia financial institution can be concluded Withholding tax system is a tax collection that helps the government in achieving tax targets in this system tax collection is carried out by third parties namely institutions or agencies to collect or cut taxes on the tax payer. The calculation of savings and profit sharing in the Koperasi  Amanah Sejahtera banking Syariah uses the term agi which results will be given to the customer in accordance with the agreement between Nasasa and the Koperasi. The implementation of the withholding tax system is still not done in the Amanah Sejahtera Syariah Cooperative because the profit sharing results received by customers are still below Rp.240,000.00.Keywords : Witholding Tax, Mutatis Mutandis Perspective, Profit Sharing, Islamic Financial Institution
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2019-07-29
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/4256
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 8, No 09 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/4256/3798
 
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