Article Per Year (5 Year)
p-Index From 2021 - 2026
2.338
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi dan Bisnis Islam Jurnal ASET (Akuntansi Riset) EQIEN - JURNAL EKONOMI DAN BISNIS International Journal of Financial, Accounting, and Management Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Review of Islamic Economics and Finance Community Development Journal: Jurnal Pengabdian Masyarakat International Journal of Environmental, Sustainability, and Social Science Jurnal Ekonomi Asian Journal of Management Analytics JURNAL ABDIKARYASAKTI
Rachman, Yoga Tantular
Universitas Widyatama
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Public Health Social Sciences Other

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 14 Documents
Search

 1   2 
Tinjauan Pajak Atas Aktivitas Transfer Pricing di Indonesia (Tax Review on Transfer Pricing Activities in Indonesia) Rachman, Yoga Tantular; Rachmat, Radhi Abdul Halim; Bagja, Hafied Noor
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 12, No 1 (2024): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v12i1.12665

Abstract

Pandangan fiskus dan wajib pajak dalam perpajakan sangat berbeda. Pihak fiskus menetapkan target sangat tinggi terkait pendapatan pemerintah dari pajak dan akan berupaya untuk menarik pajak semaksimal mungkin dari wajib pajak. Sisi lain wajib pajak akan berupaya agar bisa meminimalisir pajak yang harus dibayarkan. Salah satu upaya yang sering dilakukan terutama oleh wajib pajak badan  adalah dengan melakukan Transfer Pricing. Transfer Pricing merupakan proses penyerahan produk jadi maupun belum jadi atau bisa juga jasa yang biasanya dilakukan oleh perusahaan multinasional dan antar perusahaan yang memiliki hubungan istimewa. Harga dari proses transfer ini menjadi kunci agar perusahaan dapat mengupayakan meminimalisir pembayaran pajak. Lalu bagaimana sebenarnya tinjauan sisi pajak atas aktivitas Transfer Pricing ini. Penelitian ini bertujuan untuk mengetahui pandangan pajak atas aktivitas transfer pricing Indonesia, karena pajak menjadi salah satu indikasi perusahaan melakukan Transfer Pricing. Metode penelitian yang digunakan bersifat deskriptif, menggunakan studi kepustakaan untuk mencari dan mendapatkan informasi, data, peraturan-peraturan dan karya tulis yang berhubungan dengan tujuan penelitian. Hasil penelitian menunjukkan bahwa aktivitas transfer pricing yang dilakukan Perusahaan khususnya di Indonesia dalam tinjauan pajak dilarang karena berdampak pada menurunnya tingkat penerimaan negara dari sektor pajak. Oleh karena itu selama pendapatan negara bertumpu pada penerimaan pajak, segal hal yang berpotensi menurunkan pendapatan akan dicegah dan dibatasi seoptimal mungkin melalui instrument hukum dan undang-undang
The influence of leverage, sales growth, and dividend policy on company value Liviani, Ratu; Rachman, Yoga Tantular
International Journal of Financial, Accounting, and Management Vol. 3 No. 2 (2021): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v3i2.189

Abstract

Purpose: This study aimed to determine whether leverage, sales growth, and dividend policies influence the value of the company and determine the development of leverage, sales growth, dividend policy, and company value in real estate, property, and construction companies listed on the Stock Exchange Indonesia period of 2016-2018 Research methodology: This research was a quantitative research. The samples were real estate, property and building construction sector companies listed on the Indonesia Stock Exchange for the period of 2016-2018, amounting to 20 companies. The sampling technique used was non probability sampling with a purposive sampling method.. Results: Leverage, sales growth, and dividend policy affect the company value. The magnitude of the influence of leverage, sales growth, and dividend policy in contributing influence of company value was 58.0%. Limitations: The research is limited to only those companies in the real estate, property, and building construction sectors listed on the Indonesia Stock Exchange from 2016 to 2018 and only focuses on the effect of leverage, sales growth, and dividend policy on firm value. Contribution: Companies in the real estate, property, and building construction sectors listed on the Indonesian Stock Exchange should reduce their leverage, increase sales growth by improving their performance in selling products or services, and improve their dividend policy by increasing dividend distribution to shareholders each year.
Rogalsky Effect in the Indonesian Stock Exchange (an Event Study on the Manufacturing Sector in 2024) Yogo Heru Prayitno; Niki Hadian; Yoga Tantular Rachman
International Journal of Environmental, Sustainability and Social Science Vol. 7 No. 4 (2026): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v7i4.1974

Abstract

This study is classified as an event study. The researcher observed whether the Rogalsky Effect phenomenon occurred on the Indonesian Stock Exchange, particularly in the manufacturing sector. This study examined whether there were abnormal returns before and after the event and whether there were abnormal returns in each event period. The researcher used 200 periods for the estimation period and 27 periods before and 27 periods after the event. The research sample used 57 companies from 228 companies listed in the manufacturing sector on the Indonesia Stock Exchange in 2024. Paired Sample T-test and One Sample T-test were used to test the hypothesis. The results showed that there was no difference in stock returns on Mondays in January compared to returns on Mondays in non-January months for manufacturing sector companies, and there were abnormal returns in 19 event periods. This indicates that an abnormal return occurred during this period due to market reaction to the information that emerged at that time. The occurrence of abnormal returns in this period reflects changes in investor expectations regarding stock prices in response to new information perceived as valuable. the tests conducted, it can be concluded that a seasonal anomaly in the form of the Rogalsky Effect occurs in the Indonesian Stock Exchange, particularly in the manufacturing sector.
PUBLIC INTENTION IN BUYING CASH WAQF LINKED SUKUK: MODIFICATION OF THEORY OF REASONED ACTION (TRA) Neni Sri Wulandari; Yoga Tantular Rachman; Mega Rachma Kurniaputri
Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business) Vol. 8 No. 2 (2022): JULY - DECEMBER 2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jebis.v8i2.37794

Abstract

Many people only know that waqf is only in the form of land assets, even though today, there is the latest innovation in waqf through Cash Waqf Linked Sukuk to build social infrastructure such as building hospitals. However, CWLS experiences growth every year. This study aims to analyze the public's intention to buy Cash Waqf Linked Sukuk through the Theory of Reasoned Action and also to determine the effect of religiosity on attitudes. Using the causality method, this study uses primary data through questionnaires distributed online to Indonesian Muslim residents over 18 years old who know the Cash Waqf Linked Sukuk program and understand the CWLS program. This study uses Structural Equation Modeling - Partial Least Square to analyze the data. This study found that religiosity had a positive and significant effect on attitudes. In addition, it was also found that subjective attitudes and norms have a positive and significant influence on people's intentions to buy cash waqf-linked Sukuk waqf. The implication of this research is to be the reference for regulators in conducting the study and also to give information about CWLS to the community. The discussion about Cash Waqf Linked Sukuk in Indonesia is still limited; therefore this study was conducted to enhance people's knowledge.
Co-Authors Bachtiar Asikin Bagja, Hafied Noor Citra Mariana Citra Mariana Debbie Christine Diah Andari Diah Andari Dyah Purnamasari Dyah Purnamasari Eriana Kartadjumena Hadian, Niki Hafied Noor Bagja Hafied Noor Bagja Liviani, Ratu Mega Rachma Kurniaputri Mirna Dianita Neni Sri Wulandari Niki Hadian R. Ait Novatiani Radhi Abdul Halim Rachmat Ratu Liviani Tresnawati, Rina Yati Mulyati Yati Mulyati Yogo Heru Prayitno Yogo Heru Prayitno Yogo Heru Prayitno