ANALISIS PERPAJAKAN ATAS PREMI ASURANSI : STRATEGI PENGELOLAAN RISIKO DAN IMPLIKASINYA DALAM KONTEKS KEUANGAN

Authors

  • Abdi Mitro Giripati Universitas Islam Negeri Sumatera Utara
  • Fadlan Nur
  • Abdul Hamid Siregar
  • Darwin Multa Nasution

DOI:

https://doi.org/10.61722/jiem.v2i7.1880

Abstract

Tax imposition on insurance premiums has a significant impact on corporate and individual financial planning. This article analyzes various aspects of taxation of insurance premiums, focuses on risk management strategies, and their implications in a financial context. This study identifies the types of insurance premiums that are subject to tax, explores risk management strategies that can minimize the tax burden, and assesses the impact of taxes on financial decisions.

References

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International Monetary Fund. (2019). Taxation of Insurance Premiums: Global Practices and Policy Implications. Washington, D.C.: International Monetary Fund.

Lee, C., & Tan, E. (2021). Reinsurance Strategies and Their Tax Implications: A Case Study Approach. Journal of Risk Management, 15(1), 78-92.

Smith, L., & Johnson, M. (2019). The Impact of Taxation on Insurance Premiums: Case Studies from Various Jurisdictions. Taxation Journal, 8(4), 56-68.

United Nations. (2020). Guidelines on Taxation of Insurance Premiums: Best Practices and Regulatory Frameworks. New York: United Nations Publications.

World Bank. (2018). Managing Taxation of Insurance Premiums in Developing Economies: Policy Brief. Washington, D.C.: World Bank Publications.

Yudanto, B., & Pratiwi, D. (2022). Strategic Risk Management in Insurance: Tax Implications and Financial Considerations. Journal of Financial Strategy, 12(3), 110-125.

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Published

2024-06-29