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Universitas Muhammadiyah Yogyakarta
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JAKARTA ISLAMIC INDEX: COVID-19 PANDEMIC AND POTENTIAL FINANCIAL DISTRESS Nugroho, Avianto; Wasiaturrahma, Wasiaturrahma; Anggia, Putri
Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business) Vol. 7 No. 2 (2021): JULY-DECEMBER 2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jebis.v7i2.26147

Abstract

This research aims to analyze the potential for financial distress of Islamic companies that are included in the Jakarta Islamic Index during pandemic of COVID-19, which is using profitability ratios, liability ratios, and liquidity ratios (Zwesky's Model). The sample is quarterly (2019 to 2020) and it is using the Generalized Method of Moments (GMM) panel data model approach that was developed by Arellano and Bond (1991). The results of this study indicate that the profitability ratio has the most influence on corporate financial distress and from the overall this research occurs in the process of decreasing company financial performance during pandemic of COVID-19. Moreover, there is one company that indicates financial distressed, there are twenty-two companies that experienced a decline in financial performance, but there are 7 companies that experiences better financial performance when the COVID-19 pandemic occurred. In one hand, this shows that COVID-19 has a broad effect on the decline in the financial performance of sharia companies. On the other hand, it has a positive impact on certain companies that works specifically in sectors which is related to information technology.
Legal Implications of FATCA in Indonesia: An Analysis of the Viability of the IGA Model 1C Approach Anggia, Putri; Riyanto, Aisyah Ajeng Putri; Yunita, Ani; Astuti, Wuku
Jambura Law Review VOLUME 8 NO. 1 JANUARY 2026
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33756/jlr.v1i1.33675

Abstract

This article critically examines the implementation of FATCA in Indonesia and its implications for national legal sovereignty, the principle of bank secrecy, and personal data protection. Although FATCA operates as a unilateral U.S. regime with extraterritorial effects, its enforcement through IGAs has pressured states to reconcile global tax transparency obligations with domestic legal frameworks. Using normative legal research, this study analyzes statutory instruments, international agreements, and institutional practices to evaluate the viability of IGA Model 1C within the Indonesian legal framework. The study finds that Indonesia has not merely complied with FATCA but has adopted a mediated approach through the IGA Model 1C framework, conceptualized as the Hybrid Sovereignty Compliance Model. The findings demonstrate that the IGA Model 1C approach constitutes a legally and institutionally viable mechanism. It enables compliance with FATCA while preserving regulatory control through domestic legal authority and institutional coordination. Sovereignty is maintained through three key indicators: the use of domestic legal authority as the basis for data disclosure, the presence of institutional gatekeeping mechanisms, and the alignment of FATCA obligations with multilateral frameworks, particularly the OECD-led AEOI mechanism, which is operationalized through the CRS. This study contributes to the literature by offering a doctrinal and policy-oriented framework for understanding how developing states can strategically navigate asymmetrical global tax regimes while maintaining constitutional and regulatory integrity.
ACHIEVING OF INCOME TAX WITH AWARENESS OF TAXATION IN INDONESIA'S TAX LAW SYSTEM Anggia, Putri
Yustisia Vol 8, No 2: August 2019
Publisher : Faculty of Law, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/yustisia.v8i2.26136

Abstract

The journey of Indonesian taxation is full of dynamics in order to get the State's revenue target as the main source of the country's economy. Furthermore fulfillment of the country's income depends on ongoing policies. However Indonesian people does not  found a point that the obligation to pay taxes is a form of voluntary awareness as citizens. This was captured by the Government as one of the points that must be observed and acted upon. The Minister of Finance Decree Number 36 / KMK.01 / 2014 concerning the Blueprint of the Ministry of Finance's Transformation Program for 2014-2025 provides space to take several steps in an effort to increase understanding of tax awareness through education. This study aims to examine in depth about tax education in the tax law system in Indonesia. The methodology used in this study is literature study that the data collection techniques, and library research aim to examine primary legal materials, secondary legal materials, and tertiary legal materials. The library materials are summarized and analyzed. This research found an assertive concept that was applied massively, consistently, and could be accepted by every society in order to succeed the goal of achieving tax awareness. It is tax compliance.
Co-Authors A, Amelianda Afliza, Nur Agustina, Ade Ani Yunita Aprilia, Dinda Astuti, Wuku Chakim, M. Luthfi Chatarina Umbul Wahyuni Fitriyanti, Fadia Ginting, Dina Gultom, Angel Paskah Hasibuan, Sabrina Rahma Belisa Hutagalung, Sintya Pretty Kaban, Ester Susmaita Kie, Yongky Malau, Sthevy Nadeak, Santaro Nanda Nanda Nasrullah, Nasrullah Nugroho, Avianto Pardosi, Dino Pulungan, Nailah Rajagukguk, G. Emma Riyanto, Aisyah Ajeng Putri Sembiring, Dear Sianturi, Refin Yusnita Octavia Siburian, Catherina Silalahi, Artha Uli Silalahi, Sania Sari Simbolon, Nagita Hana Prathami Sitanggang, Bunga Sitanggang, Vember Tri Rejeki Sitanggang Sitepu, Dori Betsaida Br Sitorus, Cristina Sitorus Sunarno Sunarno Tanto Lailam Wasiaturrahma Wirman, Wirman Yudhi, Achmad