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All Journal Infestasi Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia Jurnal Ilmiah Ekonomi Islam SAR (Soedirman Accounting Review): Journal of Accounting and Business JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Jambura Equilibrium Journal E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Ecces: Economics, Social, and Development Studies Journal of Enterprise and Development (JED) Accounting Global Journal Jurnal Ekonomi dan Manajemen Educoretax International Journal of Informatics, Information System and Computer Engineering (INJIISCOM) CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia Journal of Financial and Tax Islamiconomic: Jurnal Ekonomi Islam Jurnal Bisnis, Manajemen, dan Akuntansi Media Abdimas Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
MUHAMMAD RHEZA RAMADHAN, MUHAMMAD RHEZA
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Public Health Social Sciences Other

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PENGARUH THIN CAPITALIZATION RULE PADA LEVERAGE PERUSAHAAN MASUK BURSA DI INDONESIA Ramadhan, Muhammad Rheza; Frandyanto, Satria Agus; Riandoko, Riko
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 2 (2017): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i2.4912

Abstract

This research finds the effect of thin capitalization rule implementation to company leverage in Indonesia. This study used leverage data in 2015 (before the implementation) and 2016 (after the implementation). The data was processed using paired sample t-test. Based on hand-collected sample of 69 publicity- listed indonesian firms for the 2015 and 2016 year, our paired sample t-test result, descriptive statistic, and correlation test result show that thin capitalization rule can reduce company leverage by 73,8%. Keywords: thin capitalization, tax avoidance, tax aggressiveness, transfer pricing, leverage
PENGARUH TAX AVOIDANCE RISK TERHADAP CASH HOLDING POLICY PERUSAHAAN DI INDONESIA Hardianto, Yudi Tri; Kustiani, Nur Aisyah; Ramadhan, Muhammad Rheza
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 2 (2017): Vol 2 No 2 (2017): Soedirman Accounting Review Desember 2017
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (968.865 KB) | DOI: 10.20884/sar.v2i2.587

Abstract

This study aims to determine the effect of Tax Avoidance Risk to Cash Holding Company Policy in Indonesia. Tax Avoidance Risk is measured by Cash Effective Tax Rate proxy and Cash Holding Policy is measured by Cash Ratio proxy (cash and cash equivalent divided by total asset or total sales). Based on regression with random effect model on 74 samples, we found that Tax Avoidance Risk has no effect on Cash Holding Policy after controlled by market to book ratio variable, firm size, leverage, capital expenditure, volatility of cash flow, dividend, research and development , Acquisitions, cash flow after tax, and industrial sector.
THE EFFECT OF THIN CAPITALIZATION RULE TO CORPORATE CAPITAL STRUCTURE IN INDONESIA Ramadhan, Muhammad Rheza; Riandoko, Riko .
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 4, No 3 (2017): JMBI VOL 4 NO 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v4i3.17992

Abstract

This research finds the effect of thin capitalization rule implementation to corporate capital structure (debt and equity) in Indonesia. This study used leverage data in 2015 (before the implementation) and 2016 (after the implementation). The data was seperated with the leverage above 4:1 and below 4:1. The data was processed using paired sample t-test. Based on hand-collected sample of 76 publicity- listed indonesian firms for the 2015 and 2016 year, we found that the thin capitalization rule significantly affected corporate capital in both the sample with Debt to Equity Ratio above 4:1 and Debt to Equity Ratio below 4:1 and doesn’t significantly affected corporate debt in both the sample with Debt to Equity Ratio above 4:1 and Debt to Equity Ratio below 4:1. 
The Reformation of Waqf Institution to Improve The Potential of Waqf in Indonesia MUHAMMAD RHEZA RAMADHAN
Jurnal Ilmiah Ekonomi Islam Vol 7, No 3 (2021): JIEI : Vol. 7, No. 3, 2021
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (59.484 KB) | DOI: 10.29040/jiei.v7i3.2920

Abstract

This paper will describe a plan to reform the waqf institution, including the ideal business operations, the structure of the waqf institution, and how to build confidence in the waqf agency in Indonesia. Currently, the growth of waqf has enticed the government to better administer the waqf. Due to a lack of confidence, many individuals are hesitant to pay waqf. As a result, if the government wishes to enhance waqf revenue, the waqf institution in Indonesia should be reformed. Waqf institutions may be bettered in a number of ways. To begin, create new business processes and organizational structures that separate the collection, asset management, and disbursement processes; second, create a single institution supervised by the Ministry of Finance of the Republic of Indonesia to manage endowment funds from waqf; and third, use blockchain to increase the trust of waqf institutions among society.
PENGARUH THIN CAPITALIZATION RULE PADA LEVERAGE PERUSAHAAN MASUK BURSA DI INDONESIA Muhammad Rheza Ramadhan; Satria Agus Frandyanto; Riko Riandoko
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 2 (2017): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i2.4912

Abstract

This research finds the effect of thin capitalization rule implementation to company leverage in Indonesia. This study used leverage data in 2015 (before the implementation) and 2016 (after the implementation). The data was processed using paired sample t-test. Based on hand-collected sample of 69 publicity- listed indonesian firms for the 2015 and 2016 year, our paired sample t-test result, descriptive statistic, and correlation test result show that thin capitalization rule can reduce company leverage by 73,8%. Keywords: thin capitalization, tax avoidance, tax aggressiveness, transfer pricing, leverage
ANALISIS KOMPARASI KEBIJAKAN PERPAJAKAN TRANSAKSI E-COMMERCE YANG BERLAKU DI INDONESIA DENGAN NEGARA LAIN (UNI EROPA, AUSTRALIA, KOREA SELATAN, INDIA, TIONGKOK, AMERIKA SERIKAT, DAN JEPANG) Muhammad Rheza Ramadhan; Anindya Fauziyah Basuki
Citizen : Jurnal Ilmiah Multidisiplin Indonesia Vol. 1 No. 3 (2021): CITIZEN: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : DAS Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.933 KB)

Abstract

Indonesia has experienced an increase in users of e-commerce platforms, resulting in increased income for sellers, both individuals and entities, who conduct online sales transactions. Therefore, the Indonesian government sets a tax policy for online sellers. However, the Indonesian government still has several obstacles, one of which is that e-commerce transactions have an eternal nature. To answer these problems, the author compares the taxation policies on e-commerce transactions that apply in Indonesia with the tax policies on e-commerce transactions that apply in other countries, namely the European Union, Australia, South Korea, India, China, the United States, and Japan. The writing method used by the author is a literature study method. This paper shows that the taxation policy on e-commerce transactions in Indonesia, the European Union, Australia, South Korea, India, China, the United States, and Japan imposes a Value Added Tax (VAT) or the like as a consumption tax on goods. And services as well as sales tax and Income Tax. In addition, several countries have created platforms or special teams to manage taxes from e-commerce transactions, namely the platform Mini One Stop Shop (MOSS), now called OSS (European Union); Korean Fair Trade Commission (KFTC) (South Korea); Professional Team for E-Commerce Taxation (Protect) (Japan). Therefore, Indonesia needs to follow the example of the European Union, South Korea, and Japan in terms of establishing a system or team dedicated to managing tax collection from e-commerce transactions
FOREIGN DIRECT INVESTMENT, TINGKAT PENGANGGURAN, DAN KESENJANGAN PENDAPATAN Studi Time Series di Indonesia Periode 2002-2015 Muhammad Rheza Ramadhan
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 19, No 1 (2018): April
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (459.429 KB) | DOI: 10.29103/e-mabis.v19i1.277

Abstract

This research is a time-series study in 2002-2015 year which aim to find the effect of Foreign Direct Investment to Unemployment Rate and Income Inequality. Base on a hand-collected sample in 2002-2015, our regression result show that Foreign Direct Investment positively associated with income inequality and did not associate with unemployment rate after controlling for inflation and government expenditure effect.
Perbandingan Insentif Pajak Indonesia, Malaysia, dan Singapura dalam Kondisi Pandemi Covid-19 Mufidah Azzahra; Muhammad Rheza Ramadhan
InFestasi Vol 18, No 1 (2022): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v18i1.13231

Abstract

COVID-19 pandemic which caused state revenues, especially tax revenues in Indonesia to be hampered. This is also experienced by Indonesia's neighboring countries, namely Malaysia and Singapore. Therefore, the governments of Indonesia, Malaysia, and Singapore overcome these problems by issuing fiscal policies including policies on tax incentives. This study aims to compare the tax incentives in Indonesia with Malaysia and Singapore during the COVID-19 pandemic. The data collection method used is descriptive research method in the form of literature study. The results of the study show that Indonesia, Malaysia, and Singapore have similarities and differences in terms of providing tax incentives. What the three countries have in common is that they have the same concern for the empowerment of Small Micro Business (SMEs) and individual income. Then the difference is seen in terms of the approach of the governments of the three countries in providing tax incentives. Singapore has a tax system that is already quite competitive and business-friendly, there will be no fundamental changes to Singapore's tax rates due to the COVID-19 pandemic. Indonesia and Malaysia, which pay attention to changes in rates from various sectors in providing tax incentives. Pandemi covid-19 yang menyebabkan penerimaan negara terutama penerimaan perpajakan di Indonesia terhambat. Hal tersebut juga dialami oleh negara tetangga Indonesia yaitu Malaysia dan Singapura. Maka dari itu, pemerintah Indonesia, Malaysia, dan Singapura mengatasi permasalahan tersebut dengan mengeluarkan kebijakan fiskal termasuk kebijakan mengenai insentif perpajakan. Penelitian ini bertujuan untuk mengetahui perbandingan insentif perpajakan di negara Indonesia dengan negara Malaysia dan Singapura dalam kondisi pandemi covid-19. Penelitian ini menunggunakan studi kepustakaan deskriptif. Hasil penelitian menunjukkan bahwa Indonesia, Malaysia, dan Singapura memiliki persamaan dan perbedaan pemberian insentif perpajakannya. Persamaan dari ketiga negara tersebut ialah memiliki perhatian yang sama akan pemberdayaan Usaha Kecil Mikro (UKM) dan penghasilan individu. Perbedaannya adalah terlihat dari segi pendekatan pemerintah ketiga negara tersebut dalam memberi insentif perpajakannya. Singapura memiliki sistem perpajakan yang sudah cukup kompetitif dan ramah bisnis. Tidak ada perubahan mendasar pada tarif perpajakan Indonesia dan Malaysia memperhatikan perubahan tarif dari berbagai kalangan sektor dalam memberikan insentif.
Tinjauan Psak 72 Terhadap Koreksi Perpajakan pada Perusahaan Konstruksi (PT XYZ) Muhammad Rheza Ramadhan; Fina Yulia Markay
Journal of Financial and Tax Vol 1 No 2 (2021): Edisi September 2021
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.012 KB) | DOI: 10.52421/fintax.v1i2.163

Abstract

Tax calculation on construction company with different revenue recognition method when some of construction services performed simultaneously will generate different amounts of tax payable. This can be used by construction companies to reduce final taxes or can be used by the government as an opportunity to expand state revenues from the tax sector. The difference between allocation approach of the transaction price 1) 1) Adjustment Market Assessment Approach; 2) Expected Cost Plus A Margin Approach; and 3) Residual Approach, which used when the bundling contract applied different final tax rates (planning services and supervision services with execution services) will result in different taxes payable.
ANALISIS PENERAPAN SUPER DEDUCTION TAX: STUDI KOMPARASI INDONESIA, MALAYSIA, DAN THAILAND MUHAMMAD RHEZA RAMADHAN; BINA SETYAWAN
Accounting Global Journal Vol 5, No 2 (2021): Accounting Global Journal
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v5i2.6445

Abstract

Kemajuan ekonomi suatu bangsa dipengaruhi oleh kualitas sumber daya manusia. Sumber daya manusia yang berkualitas menjadi kekuatan suatu negara dalam persaingan global. Pendidikan merupakan aspek penting dalam meningkatkan kualitas sumber daya manusia. Selain itu, inovasi dan riset merupakan hal yang sangat penting yang perlu didorong untuk kemajuan industri dan perekonomian. Pemerintah mengeluarkan insentif pajak super deduction tax agar Indonesia bisa bersaing secara global. Tujuan dari peneltian ini yaitu menganalisis penerapan super deduction tax di Indonesia dan menganalisis perbandingan penerapan insentif super deduction tax di Indonesia dengan Malaysia dan Thailand. Data dari penelitian ini diperoleh dengan metode studi literatur dan wawancara. Analisis dari data tersebut yaitu setiap negara memiliki kebijakan tarif pengurangan pajak yang berbeda sesuai kebutuhannya dan tentu memiliki fokus kegiatan yang berbeda juga. Hasil penelitian ini dapat dijadikan masukan bagi DJP dalam rangka meningkatkan efisiensi dan efektivitas kebijakan insentif pajak untuk kemajuan perekonomian bangsa.
Co-Authors Anindya Fauziyah Basuki Arifandi, Budi BINA SETYAWAN Erlangga, Wishnu Kusumo Agung Fina Yulia Markay Frandyanto, Satria Agus Hardianto, Yudi Tri Hardianto, Yudi Tri Hendarmin Hendarmin Khusaini, Fachrul Liriyansah, Bismar M. Syahrizal Aditya Wibowo Metasari Kartika Mufidah Azzahra Nur Aisyah Kustiani, Nur Aisyah Riandoko, Riko Riandoko, Riko . Riko Riandoko Satria Agus Frandyanto Widiarto, Fajar