Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal International Journal of Islamic Business Management
Sefvira Maharani
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.
PENGARUH MEDIA SOSIAL TERHADAP KEPUTUSAN INVESTASI INVESTOR PEMULA Sefvira Maharani; Putri Ayu Amelia; Ahmad Wahyudi Zein
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 3 (2026)
Publisher : CV. Barokah Publsiher

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Abstract

Social media is a frequently used method by novice investors to learn about various types of investments, obtain advice, and stay abreast of changes in the financial markets. This study was conducted to understand how social media influences novice investors' investment decisions. The method used was qualitative research with a descriptive approach, using interviews and reading various written sources. This study shows that social media plays a significant role in helping novice investors make investment decisions. Information obtained from learning materials, investor experiences, and advice from financial influencers can increase someone's interest and confidence in investing. However, information circulating on social media is not always accurate, so investors must verify and analyze it before deciding to invest. Therefore, the ability to filter information is crucial for more accurate investment decisions and align with financial goals. This study is expected to shed light on the role of social media in helping novice investors make investment decisions.
Co-Authors Ahmad Wahyudi Zein Amanda Kartika M. Afif Harahap Putri Ayu Amelia