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All Journal International Journal of Islamic Business Management
Khairunissa Alisya Hasibuan
Universitas Islam Negeri Sumatera Utara
Economics, Econometrics & Finance

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ANALISIS PERAN BEA MATERAI DALAM ADMINISTRASI PERPAJAKAN Khairunissa Alisya Hasibuan; Dini Vientiany; Siti Aulia Zannah
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 2 (2026)
Publisher : CV. Barokah Publsiher

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Abstract

This study aims to analyze the role of stamp duty in tax administration in Indonesia by reviewing aspects of document legality, taxpayer compliance, and the effectiveness of its implementation within the modern taxation system. The method used is a qualitative approach with a descriptive research type through a literature study sourced from scientific journals, books, and relevant laws and regulations. The results show that stamp duty plays an important role as a legal instrument that provides evidentiary power to documents and supports orderly tax administration. In addition, the implementation of electronic stamp duty offers convenience, efficiency, and increased transparency in transaction monitoring. However, its implementation still faces several challenges, such as low public understanding, limited digital literacy, and differences in interpreting existing regulations. Therefore, continuous efforts are needed through increased public outreach, regulatory strengthening, and technological optimization to support the effective implementation of stamp duty in a more modern, transparent, and accountable tax administration system.
DAMPAK KENAIKAN SUKU BUNGA TERHADAP HARGA SAHAM DI BURSA EFEK INDONESIA Amanda Kartika; Khairunissa Alisya Hasibuan; Ahmad Wahyudi Zein
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 2 (2026)
Publisher : CV. Barokah Publsiher

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Abstract

Penelitian ini bertujuan untuk menganalisis dampak kenaikan suku bunga terhadap harga saham di Bursa Efek Indonesia (BEI) dengan mengacu pada berbagai hasil penelitian terdahulu yang membahas hubungan antara variabel makroekonomi dan pasar modal. Suku bunga merupakan salah satu instrumen kebijakan moneter yang berpengaruh terhadap aktivitas investasi karena perubahan tingkat suku bunga dapat memengaruhi biaya modal perusahaan, tingkat keuntungan investasi, serta preferensi investor dalam mengalokasikan dana. Penelitian ini menggunakan pendekatan studi literatur dengan memanfaatkan data dan temuan dari berbagai jurnal ilmiah yang relevan. Hasil kajian menunjukkan bahwa kenaikan suku bunga pada umumnya memberikan pengaruh negatif terhadap harga saham karena investor cenderung mengalihkan dananya ke instrumen investasi yang menawarkan risiko lebih rendah dengan tingkat pengembalian yang lebih pasti. Selain itu, meningkatnya suku bunga dapat menambah beban pendanaan perusahaan sehingga berpotensi menurunkan kinerja dan prospek keuntungan perusahaan di masa mendatang.
Co-Authors Ahmad Wahyudi Zein Amanda Kartika Dini Vientiany Siti Aulia Zannah