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All Journal Jurnal Kesehatan Masyarakat E-Dimas: Jurnal Pengabdian kepada Masyarakat Al Qodiri : Jurnal Pendidikan, Sosial dan Keagamaan Jurnal Studi Pemuda PROMINE Jurnal PAJAR (Pendidikan dan Pengajaran) Pendas : Jurnah Ilmiah Pendidikan Dasar IKRA-ITH ABDIMAS Jurnal Teladan: Jurnal Ilmu Pendidikan dan Pembelajaran EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Ilmu Kebidanan (Journal of Midwivery Science) Jurnal STIE Semarang (Edisi Elektronik) Social, Humanities, and Educational Studies (SHEs): Conference Series Jurnal Proaksi Jurnal Riset Pembelajaran Matematika Al-Kharaj: Journal of Islamic Economic and Business Jurnal Akuntansi Al-Fathin: Jurnal Bahasa dan Sastra Arab Jurnal Senirupa Warna (JSRW) Zoo Indonesia Jurnal Tadris Matematika (JTMT) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen JCA (Jurnal Cendekia Akuntansi) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Proceeding of Mulawarman Pharmaceuticals Conferences Al-MIKRAJ: Jurnal studi Islam dan Humaniora Jurnal Ilmu Kebidanan (Journal of Midwivery Science) IKA BINA EN PABOLO : PENGABDIAN KEPADA MASYARAKAT Berita Kedokteran Masyarakat Majalah Ilmiah Inspiratif KENDALI: Economics and Social Humanities COMPETITIVE: Journal of Education eProceedings of Engineering Jurnal Adijaya Multidisiplin Jurnal Nusantara Berbakti APLIKATIF: Journal of Research Trends in Social Sciences and Humanities TAUJIH: Jurnal Pendidikan Islam Inisiatif: Jurnal Dedikasi Pengabdian Masyarakat Jurnal Riset Akuntansi Jurnal Pendidikan Sultan Agung Riset Ilmu Manajemen Bisnis dan Akuntansi APPA : Jurnal Pengabdian Kepada Masyarakat Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Faedah: Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia JIMPI: Jurnal Inovatif Manajemen Pendidikan Islam Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Medika Nusantara Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Media Akademik (JMA) Ardhi: Jurnal Pengabdian dalam Negri Jurnal Ekonomi dan Pembangunan Indonesia Jurnal Kajian dan Terapan Matematika Jurnal Tadris Matematika (JTMT) Protein: Jurnal Ilmu Keperawatan dan Kebidanan Garina Jurnal Akuntansi Keuangan Dan Perpajakan Hikmah: Jurnal Studi Pendidikan Agama Islam Inovasi Sosial: Jurnal Pengabdian Masyarakat Regulate: Jurnal Ilmu Pendidikan, Hukum dan Bisnis Jurnal Manajemen Riset Bisnis Indonesia Jurnal Pendidikan Dirgantara JURNAL PENDIDIKAN DAN KEBUDAYAAN MISSIO JPT : Jurnal Pendidikan Tematik
Puji Rahayu
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Strategies For Optimizing Corporate Income Tax In Sharia Cooperatives Husain, Lutfhi; Siti Aminah; Puji Rahayu
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): SettingsVol. 8 No. 1 (2026): All articles in this issue include authors from 3
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.10038

Abstract

This study aims to analyze corporate income tax optimization strategies in Sharia cooperatives through fiscal reconciliation, utilization of tax incentives under Article 31E, and the treatment of zakat. The research employs a qualitative case study approach using financial statement data of KSPPS An Nahl Berkah Jatim for the 2024 fiscal year, complemented by limited interviews with cooperative management. Data were analyzed using fiscal reconciliation techniques, tax calculation simulations, Effective Tax Rate (ETR) analysis, and a fiscal sensitivity model. The results indicate that the cooperative successfully optimized its tax burden, reflected in an Effective Tax Rate (ETR) of 14.81%, which is lower than the statutory tax rate of 22%. The application of Article 31E incentives and accurate fiscal adjustments contributed to this efficiency. Furthermore, simulation results show that treating zakat as a deductible expense reduces tax payable and improves tax efficiency. However, the absence of standardized zakat allocation and documentation limits the full utilization of these tax benefits. The findings imply that tax optimization in Sharia cooperatives is influenced not only by regulatory compliance but also by internal governance, particularly in managing Islamic social finance instruments such as zakat. This study contributes to the integration of tax planning and Islamic finance and provides practical implications for cooperatives and policymakers.
The Effect of Tax Treaties on Foreign Investment Receipts in Indonesia Lutfi, Novanda; Puji Rahayu; Moch.wahyudi
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): SettingsVol. 8 No. 1 (2026): All articles in this issue include authors from 3
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.10042

Abstract

The purpose of this study is to assess how the Tax Treaty (x) affects Indonesia's (Y) foreign investment receipts. All countries that have a Tax Treaty or double tax avoidance agreement with Indonesia constitute the population of this study, and 26 countries were selected as examples using purposive sampling inclusion criteria. The direct linear analysis method was used for this study. Secondary data is used in the data collection approach of this study, namely the documentation method. Official publications from government agencies provide data, which are then entered into the data panel covering the years 2020–2024 and analyzed using IBM SPSS software. According to the findings of this study, the Tax Treaty has little impact on foreign investment in Indonesia. The regression findings, which resulted in a significance value of 0.102, which is higher than 0.05, support this conclusion. As a result, this study shows that the Tax Treaty has little influence on the movement of foreign investment into Indonesia during the study. Based on these findings, foreign investors choose to invest in Indonesia for a variety of reasons, not just because of the Tax Treaty law.
Co-Authors Abdillah, Dania Abdul Mufid Abdul Rokhman Achmad Solihin ADI SETIANTO Adinda Mila Sari Afridha Laily Alindra Aghnia Wulandari Agung Handayanto Agustina Dwita Sari Ahmad Sayfudin Ajeng Julia Al Kautsar Maskur Alfazriani, Rifa Sani Almuttasim, Ananda Akhirianti Alya Amrina Rosyada Amanda Rizki Agustian Ambar Sekti Andri Zalmi Annastasya Amalia Putri Annawaty Annawaty, Annawaty Anwar Fransisco Arif Rahman Hakim Arifah Era Zusnia Arifuttajalli Azizah Nur Alifah Azzahra Salsabila Aldila Barokah Guniarti Beby Hilda Agustin Bening Cipta Alam Bintang Muhibuttobari Suparman Chatarina Muryani Cintar Cantika Bunga Jadmiko Dahrul Aman Harahap Dea Divinda Farabella Andi Dea Wemona Rahma Decci Japin Deny Eka Widyastuti Dewi Indriasih Dewi Kartika Sari Dhimas Saputra Diah Shela Andrianti Dien Noviany Rahmatika Diva Melinda Dwi Fita Heriyawati Dwi Maiyanthi Dwi Putri Yanti Dwina Satrinia Eko Sasono Elisa Nur Azizah ELLA NUR AINI Eminugroho Ratna Sari Erisa Ayu Kusumaning Tyas Erna Suwangsih Eryawan Deise Ulul Esteria Priyanti Fajar Gumilang Fajar Wahyuni Febrianti, Ismaya Fithri Zamzam FM Dewanto G. Gunawan Gunawan Suryo Tirto Hafiziani Eka Putri, Hafiziani Eka Hamada Adzani Mahaswara Hania Safitri Ramadhani Hanie Khaerunnisa Hari Setiyawati Heny Sulistyaningrum HERI SUSANTO HERU SUTRISNO Husain, Lutfhi Ida N Faizah Ilham Pratama Imam Ali Ma’sum Ghozali Imarotus Suaidah Imron Rosidi N.H Indah Permata Sari Indiana Zulfia Malik Indradewa, Rhian Inna Al Ma’aritj Intan Lailatul Husna Ismafatul Aminin Ismatul Jannah Istuningtyas Pramesti Ita Purnama Joko Supono Junita Junita Kartin Aprianti Keysha Kholillah Alqindy Khaila Syanin Khasanah Sahara Lailatul Nuraini Laode Rijai Lisma Evareny, Mohammad Hakimi, Retna Siwi Padmawati Lubis, Amanda Lukmanul Hakim Lutfi, Novanda Luthfi Aulia Nur Afita Lu’Lu Ul Maknunah M. Hakim Fawazi M.Fathir Mariyah Mariyah, Mariyah Masayu Anas Tasya Maya Arsita Megayana Yessy Maretta Melisa Prawitasari Mellen, Renie Merry Agutina Miladiah Kusumaningarti Moch.wahyudi Moh Syadidul Itqon Moh. Saifudin Mu'jizatin Fadiana Mubasysyir Hasanbasri Muhammad Alfa Niam Muhammad Mukhlasin Muhammad Reza Alfian Muhammad Reza Satria Inggil Muhammad Rizky Habibie Mu’jizatin Fadiana Nabila Ayunda Cahyani Naili Afkarina Nanda Ul-yana Putri Akmali Naufal Hafizh Nawawi, Muhammad Latif Nazila Rohmatul Aula Nenden Permas Hikmatunisa Ngasbun Ega Ni Dewi Ambal Ikka Ni Kadek Yustika Adnyani Dewi Nonik Mahdarani Nopi Krisnawati Novia Ramanda Novita Dewi NUR RAHMAWATI Nurdiansyah Nuzula Nur Aida One Lovenya Byan Pandya Aryaduta Perdana Panggih Nur Adi Popong Suryani Pressy Jati Amerta Primanita Sholihah Rosmana Puji Lestari, Endah Puji Lestary Purdiyanti Putri Inayati Putri Permadini Rasti Rafida, Fadilla Rahmadhani Sulistyowati Pasha Rahmat Dial Rani Maharani Refky Adi Nata resyfifianti Retno Djohar Juliani Retno Subekti Rina DS Rina Mardiana Rina Satriani Riqlatus Sitta Wahyu Rudiansyah Saputra RusnoviandI RusnoviandI Ryemius Margharetha Siregar Salsabila, Nisrina Fairuz Sandrawati Sandrawati Santi Octavia Santika Mia Grasia Saputra, Anan schetziimelzawandhaputrizya Selly Marita Septiana Dwi Azalia Shafa Kamila Putri Anggraini Shalama Qowlam Fadila Shentya Putri Serayu SITI AMINAH Siti Ariyanti siti isnaniati Siti Zahara Saragih Siti Zumrotus Saadah SRI LESTARI Sri Luayyi Sri Setiawati Sri Setiawati Srikalimah Sulistia Janika Sunhaji Supandi IKIP PGRI Semarang Sutrisno, Wilda erinda Syafriani Syrilus Alexander Alvaro Roja Tri Eko Baktiono Vera Yanti Tambunan Verra Syahmer Vicentia Nazida Yulanda Warli Warli Welinda Dyah Ayu Winda Nur Safitri Ritonga Windy Anastasya Wisjayanti Tri Anggeliani Yanri Subronto Yasin Yusup Yesi Agustia Yoyok Cahyono Yunan Maulana Fichry Yunicha Yunicha Zahra Venti Amelia Zainuddin, Nurul Inayah