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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Tony Agusta
Universitas Pembangunan Nasional “Veteran” Jawa Timur
Economics, Econometrics & Finance Social Sciences

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Peran Internet Of Thing Dalam Perpajakan Indonesia Tia Mahrurotul Fikriyah; Tony Agusta; Dwi Suhartini
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 4 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (330.301 KB) | DOI: 10.47467/alkharaj.v5i4.1830

Abstract

Technology in the field of taxation continues to develop from time to time. One of the newest technologies is the internet of things. This study intends to reveal the role of the internet of things in the taxation sector. The type of research used is qualitative research through the literature review method. Data was collected using the Google Scholar search engine. The results of the study concluded that the Internet of Things (IoT) is an important part of the development of tax technology. This supports the goal of the Directorate General of Taxes to use Big Data Analytics which can optimize digital tax potential through 2 mechanisms, namely predictive analysis and secondly through tax ranking. Keywords: Technology, Taxes, Internet of things
Pengaruh Undang-Undang Cipta Kerja terhadap Perilaku Dividen Perusahaan Tony Agusta; Heru Tjaraka
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 5 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1018.217 KB) | DOI: 10.47467/alkharaj.v5i5.3399

Abstract

Investors have a goal when investing money in a company, namely to obtain income or returns (return) in the form of dividends or capital gains. There are three types of investors, namely aggressive investors, conservative investors, and moderate investors. This study aims to determine the effect of copyright law on dividend behavior of companies in Indonesia that are listed on the Indonesia Stock Exchange which are incorporated in the Kompas 100 index from 2017-2021. The research uses quantitative methods by comparing data for several years tested using classical assumption tests and data with descriptive statistical analysis. The results of the study show that the company that distributes the least dividends from the total net profit after tax is PT. Surya Citra Media Tbk (SCMA) in 2017 and 2021, while the company that distributes the most dividends from the total net profit after tax is PT. Bukit Asam Coal Mine Tbk. (PTBA) in 2021. Based on the time series analysis, it can be concluded that the work copyright law has a positive influence on the company's dividend policy by scoring the highest record dividend payout ratio since 2017 of 45.48%. Keywords: Dividend, Dividend Policy, Job Creation Law, Tax
Co-Authors Dwi Suhartini Heru Tjaraka Tia Mahrurotul Fikriyah