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All Journal International Journal of Islamic Business Management
Amanda Kartika
Universitas Islam Negeri Sumatera Utara
Economics, Econometrics & Finance

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PENGENAAN PAJAK PENGHASILAN PASAL 26 ATAS WAJIB PAJAK LUAR NEGERI M. Afif Harahap; Amanda Kartika; Sefvira Maharani
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 2 (2026)
Publisher : CV. Barokah Publsiher

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Abstract

Income Tax (PPh) Article 26 is a tax imposed on income received or accrued by Foreign Taxpayers (WPLN) from sources in Indonesia. This provision is regulated by Law Number 36 of 2008 concerning Income Tax. The purpose of imposing Income Tax Article 26 is to provide fairness in taxation and increase state revenue from cross-border transactions. In practice, Income Tax Article 26 is imposed on various types of income such as dividends, interest, royalties, rent, and service fees at a general rate of 20% of the gross amount. The withholding tax mechanism is carried out by domestic parties making payments to WPLN using a withholding tax system. However, this rate can be lower if there is a Double Taxation Avoidance Agreement (P3B) between Indonesia and a partner country. Therefore, understanding the subject, object, rate, and withholding mechanism of Income Tax Article 26 is crucial to support tax compliance and optimize state revenue.
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 Khairunissa Alisya Hasibuan M. Afif Harahap Sefvira Maharani