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Analisis ketepatan pengenaan PPH untuk deposito mudharabah yang dipersamakan dengan deposito bank konvensional
This study discusses the imposition of income tax on the mudharabah deposits equivalent to conventional bank deposits. Islamic banks use Islamic principles and use the sharia contract-agreement in their banking products and business processes. Mudharabah deposits have different characteristics with conventional bank deposits. Mudharabah deposits using mudharabahcontract-agreement and the form of return is bagi hasil. Meanwhile, the form of return conventional bank deposits is a fixed interest rate. These differences are the subject of this study. This study is a combination of literature review and interviews. The results of this study isimposition income tax for mudharabah deposits should not be equated with the imposition of income tax for conventional bank deposits.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 8171 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia 2013 |
|---|---|
| Edisi | - |
| Subjek | Income tax Islamic bank Islamic law Conventional bank Deposits Sharia Religious aspect Mudharabah deposits |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xvi, 158 p. ; 30 cm. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |