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Andriansyah Andriansyah
Research Division, Indonesian Capital Market Supervisory Agency (BAPEPAM) Master of Finance student at School of Finance and Applied Statistics, the Australian National University
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ANALISIS PERBANDINGAN PERDAGANGAN INTERNASIONAL INDONESIA - QATAR SEBELUM DAN SESUDAH DISEPAKATINYA PERSETUJUAN PENGHINDARAN PAJAK BERGANDA ANTARA INDONESIA-QATAR Andriansyah, Andriansyah; Risa, Nurma
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 6, No 2: Juli 2015
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (79.682 KB) | DOI: 10.18860/em.v6i2.3902

Abstract

AbstractThe purpose of this study is analizing value of international commerce before and after Indonesia - Qatar tax treaty committed. This research is quantitative rasearch and use real export and import value between Indonesia - Qatar for the periode 2004–2007 (before treaty) and 2008–2013 (after treaty). Data analysis is using independent sample t-test. The result of this study are tax treaty between Indonesia and Qatar don’t have any impact to export value, but in the other hand, this treaty has impact significantly to import value of Indonesia. This research gives a global picture, that a tax treaty can influence the international commerce value between two countries which have committed. Suggestion for next research is not only the value of export and import as one variable but also multivariable.AbstrakTujuan penelitian untuk menguji dan menganalisis nilai perdagangan internasional sebelum dan sesudah disepakatinya P3B antara Indonesia-Qatar. Metode penelitian menggunakan metode kuantitatif. Data penelitian yang digunakan adalah data realisasi perdagangan ekspor dan impor antara Indonesia-Qatar periode sebelum P3B (2004–2007) dan periode sesudah P3B (2008–2011). Hasil penelitian diperoleh bahwa disepakatinya P3B Indonesia-Qatar tidak mempengaruhi nilai perdagangan ekspor secara umum tetapi mempengaruhi secara khusus, Dan disepakatinya P3B Indonesia-Qatar mempengaruhi nilai perdagangan impor. Dapat disimpulkan bahwa disepakatinya P3B/Tax Treaty dapat mempengaruhi nilai perdagangan internasional antara kedua negara persetujuan ditinjau dari segi aspek yang menjadi objek kesepakatan kedua negara tersebut. Diharapkan untuk penelitian selanjutnya lebih mengembangkan sampel area penelitian sehingga dapat diketahui dampak dari P3B dibelahan negara dunia lainnya.
Co-Authors Adi Suryanto Akhmad Fathir Akmala Hadita Alfan, Muhammad Alimajaya, Ahda Amalia Fachrudin, Khaira Amalia, Winda Rizki Amrullah, M Ishak Fauzan Andiyani, Nurita Andrianu, Ferdi Angreni, Dyah Kuntorini Dwi antoni, prima Aqila, Qorina Arif Nurudin Ariyanto, Boby Arninda, Arninda Asmadi, Didi Ayuningtyas Ayuningtyas Azhari Aziz Samudra Aziz, Umar Bin Abdul Baehaqi Bahtiar, Nurul Syafika Izzati Bambang Sutrisna Bayu Fajar Susanto Budi Rahayu, Pramudita Dahliana, Maya Dika Dahrial, Dahrial Dewi Fitriani Dewi Purnamasari Dhahir, Darman Fauzan Diana Putri Dida Nurhaida Dina, Syafrina Doni, Dona Dzulqaidah, Intan Erlina Erlina Ernawati Ernawati Ginting, Rahelina Guntur, SM. Hakzah Hamzah Hamzah Hanum, Mulyatun Hasanuddin, Iskandar Herfina Herfina Hidayaturrahmi, Hidayaturrahmi Husodo, Bayu Ilhamsyah, Hilal Indra Kanedi Indrawan, Adi Tya Irawati , Erna isfenti sadalia Iskandar Iskandar Ismail Suardi Wekke Ismanto, Reno Iyan Irdiyansyah Izzatusholekha Jamaliah Hasballah Jasman Jasman Jayawarsa, A.A. Ketut Jony Jony Juwita Juwita, Juwita Khajar, Siti Laila Nuranna Lina Budiarti, Lina Mailintina, Yurita Manurung, Roy M Maulana, Akhmad Taufan Maulana, Fazil Maulidina Mawar , Mawar Mawar Mawar, Mawar Medyan Riza Miftahul Sirat, Okta mohadib mohadib Muawanah Muawanah Muchlis Muchlis Muhammad Sukri Muji Lestari Muji Lestari Muliati Muliati, Muliati Multazam, M. Jauhari Muslim, Muh Fadhil Musradinur Musradinur Mustakim Mustakim Nanda P.S, Josua Nani Nurani Muksin Neni Rohaeni Ngapon, Ngapon Nina Herlina Nissa Prasanti Novatama, Rizky Novianita Rulandari Nurbudiwati, Nurbudiwati Nurhayani nurhayani Nurma Risa Nurmitae, Nurmitae Nuryanto, Kartiwa H Oktariani, Andina Oktaviajianti, Firda Parwati , Popy Yuli Prahasti, Prahasti Pramudita Budi Rahayu, Pramudita Budi Primaini, Sri Putra, Siki Andri Raden Mohamad Herdian Bhakti Raharjo, Eko Nugroho RAHAYU, NENENG Raju Maulana Ramadhan, Jehan Ratna Farida Refi, Weni Guslia Regina Rahmi Rico Nur Ilham Rodgers, Adrian RR. Ella Evrita Hestiandari Rulandari , Novianita Rusadi, La Ode Ruslim, Samuel Kelvin Saifuddin, Imam Salam, Rahmat Saputra, Rudi Sari, Khopipah Wandan SATISPI, EVI Sentia, Prima Denny Silalahi, Amlys Syahputra Siregar, Onan Marakali Subroto, Desty Endrawati Sudarsono, Edi sukir Syahputra, Haris Syakir Mahid Syamsul Arifin Sylvia D Elvira Tarti, Tarti TAUFIQUROKHMAN, TAUFIQUROKHMAN Taufiqurokhman, Taufiqurokhman Tutut Wurijanto Vebriandi, M. Yazed Wahyudi, Rifqi Nur Wardini, Tira Ruhiana Weni Guslia Refti Widyawati Widyawati wilastra, devit Winarno Winarno Zahara, Ana Zahria Amalina Zuhri, Sarika Zuhri, Sarika