Articles
<![CDATA[INTEGRASI PAJAK DAN ZAKAT DI INDONESIA ]]>
<![CDATA[Muhammad Rheza Ramadhan]]>
<![CDATA[ ISLAMICONOMIC: Jurnal Ekonomi Islam Vol 8, No 1 (2017) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) Universitas Islam Negeri (UIN) ]]>
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DOI: 10.32678/ijei.v8i1.54
<![CDATA[Pemungutan dan pengelolaan zakat saat ini dilakukan oleh Badan Amil Zakat Nasional dan dibantu oleh Lembaga Amil Zakat yang didirikan masyarakat. Hal ini tentu menjadi permasalahan karena seharusnya pemerintah lah yang berkewajiban untuk melakukan pemungutan dan pengelolaan zakat. Kemudian dalam pengelolaannya pun dana zakat masih belum dikelola dengan baik, bahkan terkesan terdapat suatu bidang yang dibiayai baik oleh zakat maupun oleh pajak. Hal ini disebabkan oleh belum terintegrasinya sistem pajak dan zakat di Indonesia baik dalam pemungutannya maupun pengelolaannya. Penelitian ini menunjukkan bahwa terdapat beberapa belanja pemerintah yang dapat dibiayai oleh zakat sehingga dengan pemungutan dan pengelolaan zakat yang lebih baik, mengakibatkan adanya perbaikan dalam defisit anggaran pemerintah dan saldo utang pemerintah yang semakin berkurang. Selain itu, penelitian ini memberikan usulan mengenai integrasi sistem pemungutan pajak dan zakat di Indonesia serta bagaimana hubungan antara zakat dan pajak dalam hal kewajiban pemenuhannya yang terutang kepada seseorang atau suatu badan yang sama.]]>
<![CDATA[PRICE WAR: AN EMPIRICAL STUDY IN INDONESIAN MARKETPLACE ]]>
<![CDATA[Muhammad Rheza Ramadhan]]>
<![CDATA[ Jurnal Ekonomi dan Manajemen Vol 16 No 1 (2022): Jurnal Ekonomi dan Manajemen ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Kalimantan Timur ]]>
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DOI: 10.30650/jem.v16i1.3308
<![CDATA[The goal of this research is to create a price war model for the Indonesian market and examine actual data from price competition in the country (Shopee Indonesia). According to the Bertrand basic model, if two sellers have similar cost structures and offer homogenous items, the seller must establish a price at marginal cost and cannot change it. The company will be unable to sell its own items if the price is raised. The Bertrand model for differentiated products then demonstrates that if the differentiated commodities are comparable, the price choice is influenced by the cost structure. If a company's cost structure is consistent, the price set will be consistent as well. Empirically, it is difficult to locate suppliers that match the Bertrand basic model's criteria, particularly when it comes to the same cost structure. However, empirical evidence shows that price wars occur in homogenous product marketplaces, even when prices are not same owing to cost structure variations. In a differentiated product market, on the other hand, the pattern of price fluctuations tends to vary from one another.]]>
<![CDATA[Analisis Aspek Keadilan PPH UMKM: Studi Komparasi di Indonesia, Malaysia, dan Australia ]]>
<![CDATA[Muhammad Rheza Ramadhan]]>;
<![CDATA[M. Syahrizal Aditya Wibowo]]>
<![CDATA[ Jurnal Bisnis, Manajemen, dan Akuntansi Vol 9 No 1 (2022): Jurnal Bisnis, Manajemen, dan Akuntansi (JBMA) - Maret ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Bisnis Kumala Nusa Yogyakarta ]]>
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DOI: 10.54131/jbma.v9i1.133
<![CDATA[Abstract: Micro, Small and Medium Enterprises (MSMEs) play an important role in the Indonesian economy, because it contributes greatly to Indonesia's GDP and creates a large revenue potential if viewed from a taxation perspective. The government has taken an important step to tax it, namely final tax rate in Government Regulation Number 23/2018. However, the imposition of this final income tax is considered burdensome for some MSME taxpayers, especially for stagnant and undeveloped MSMEs. The purpose of this study is to analyze MSME taxes fairness and comparation of its taxation in Malaysia and Australia. The method used by the author in this case is literature study and interviews. Data analysis shows that MSMEs taxation fairness in each country depends on government policy and its conditions. To make its taxation policy more fair, needs to be a good relationship between taxpayer and tax authorities in the form of giving incentives or guidances so taxpayer will pay taxes more obedient and feel fair. Keywords: MSME; Final tax; Fairness]]>
<![CDATA[Fiscal Consolidation Strategy: Phased vs. Direct, Which is Better? ]]>
<![CDATA[Muhammad Rheza Ramadhan]]>
<![CDATA[ Jambura Equilibrium Journal Vol 5, No 1 (2023): Vol 5. No. 1. January 2023 ]]>
Publisher : <![CDATA[Gorontalo State University ]]>
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DOI: 10.37479/jej.v5i1.17145
<![CDATA[This research aims to examine the impact of fiscal consolidation on the US economy. Since COVID-19 caused the government to cut expenditures due to higher health and business incentive expenditures, fiscal consolidation is required. The analysis is divided into three parts. First, we assume that the decrease in government expenditure is accomplished in the first year. Second, we suppose that government expenditure is progressively reduced, by 0.25% in the first year, 0.50% in the second year, 0.75% in the third year, and 1% in the fourth year. The last scenario predicts that the rest of the globe will follow fiscal consolidation. Following the investigation, we can conclude that fiscal consolidation has a significant long-term influence on the economy. Even while real GDP is declining in the near term, reductions in government expenditure may enhance real GDP in the long run. Based on the comparison of the first and second scenarios, we can conclude that gradual fiscal consolidation is preferable since real GDP does not fall immediately in the first year. Furthermore, we know that the impact of fiscal consolidation in the third scenario is not as favourable as in the first and second scenarios regarding real GDP. As a result, we may assume that the fiscal consolidation policy will be less successful if other nations follow it.]]>
<![CDATA[The impact of thin capitalization rule on tax avoidance in Indonesia ]]>
<![CDATA[Muhammad Rheza Ramadhan]]>
<![CDATA[ Journal of Accounting and Investment Vol 24, No 2: May 2023 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.v24i2.17036
<![CDATA[Research aims: This study aims to investigate the impact of the thin capitalization rule on tax avoidance in Indonesia.Design/Methodology/Approach: The analysis used event study regression to overcome the problem of committed variable bias. Research findings: The examination found that, over the entire period, the thin capitalization rule could reduce tax avoidance. However, this study also uncovered that even though tax avoidance was reduced, the company did not pay the tax in the current year but postponed it to the following years. In addition, this study revealed that the thin capitalization rule could only reduce tax avoidance for a sub-sample of non-manufacturing companies. As for manufacturing companies, the thin capitalization rule had no impact on tax avoidance.Theoretical contribution/Originality: This research is the first to examine the impact of the thin capitalization rule on tax avoidance using a suitable method, i.e., event study regression with a staggered setup.Practitioner/Policy implication: This study can show that the thin capitalization rule works well for non-manufacturing companies. However, for manufacturing companies, the Indonesian tax authorities need to consider other ways to reduce their tax avoidance, for example, by creating or updating other specific anti-tax avoidance rules, such as transfer pricing or treaty shopping.]]>
<![CDATA[EVALUASI CHANNEL JAGO PAJAK SEBAGAI PELOPOR HYBRID LEARNING DI PKN-STAN ]]>
<![CDATA[Muhammad Rheza Ramadhan]]>
<![CDATA[ Media Abdimas Vol 1 No 3 (2022): Jurnal Media Abdimas Vol 1 No 3 Bulan November 2022 ]]>
Publisher : <![CDATA[Universitas Persada Indonesia YAI ]]>
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DOI: 10.37817/mediaabdimas.v1i3.2568
<![CDATA[Artikel ini membahas tentang evaluasi channel YouTube Jago Pajak yang telah digunakan sebagai alatuntuk menyelenggarakan hybrid learning pada proses pembelajaran semester 2 di Politeknik KeuanganNegara-STAN. Tujuan dari artikel ini adalah untuk evaluasi dan perkembangan channel Jago Pajak kedepannya dan sebagai referensi bagi para dosen lain yang ingin menyelenggarakan sistem hybrid learning dikelasnya. Objek penelitian dalam penelitian ini adalah channel Jago Pajak itu sendiri dan para mahasiswaPoliteknik Keuangan Negara-STAN semester 2. Metode yang dilakukan adalah metode kuesioner denganbeberapa tema pertanyaan yaitu: identitas, preferensi pembelajaran hybrid learning, preferensi Teknikpembelajaran di kelas, preferensi kedalaman materi dan durasi, preferensi komentar dan media sosial, danpengembangan channel Jago Pajak di masa depan.]]>
<![CDATA[Is Fiscal Decentralization a means to Poverty Reduction? ]]>
<![CDATA[Kartika, Metasari]]>;
<![CDATA[Hendarmin, Hendarmin]]>;
<![CDATA[Ramadhan, Muhammad Rheza]]>
<![CDATA[ EcceS: Economics, Social, and Development Studies Vol 10 No 2 (2023): December ]]>
Publisher : <![CDATA[Economics Department, Faculty of Economic and Islamic Business, Universitas Islam Negeri Alauddin Makassar, Indonesia ]]>
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DOI: 10.24252/ecc.v10i2.41518
<![CDATA[The number of poor people in West Kalimantan is still in the second highest position among the provinces in Kalimantan the poverty level in six districts is above the national poverty level. The research aims to determine the impact of fiscal decentralization which is proxied by the General Allocation Fund, education which is proxied by the Average Years of Schooling, and Economic Growth on the number of poor people in the District/City of West Kalimantan Province. This research uses secondary data from 2010-2022. The novelty of this research is the use of the General Allocation Fund variable which is regional income from central transfers. Previous researchers have rarely used the General Allocation Fund variable to see the relationship between transfer funds and poverty alleviation efforts in West Kalimantan Province. In the future, more attention will be paid to the allocation and use of the General Allocation Fund so that it will have an impact on overcoming poverty and using quantitative analysis with panel data regression method, Fixed Effect Model (FEM) approach. The research results found that the general allocation fund variable had a significant and positive effect on the number of poor people. the variable average length of schooling has a significant and negative effect on the number of poor people, and economic growth has an insignificant and positive effect on the number of poor people in the District/City of West Kalimantan Province. The results of this research are the basis for consideration of the West Kalimantan Provincial government policy to eradicate poverty which is carried out thoroughly and comprehensively through the government's role in the form of strengthening fiscal decentralization and improving economic performance in each Regency/City area of West Kalimantan Province.]]>
<![CDATA[Potential Security Issues in Implementing IaaS and PaaS Cloud Service Models ]]>
<![CDATA[Erlangga, Wishnu Kusumo Agung]]>;
<![CDATA[Ramadhan, Muhammad Rheza]]>
<![CDATA[ International Journal of Informatics, Information System and Computer Engineering (INJIISCOM) Vol. 3 No. 2 (2022): International Journal of Informatics, Information System and Computer Engineeri ]]>
Publisher : <![CDATA[Universitas Komputer Indonesia ]]>
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DOI: 10.34010/injiiscom.v3i2.8446
<![CDATA[As the digital world evolves, so does potential problem that computer users encounter. Cybersecurity threats are still evolving and expanding. Unfortunately, most computer users do not understand this properly. The cloud models offered by various public cloud providers remain concentrated on infrastructure resources, application platforms, and software services despite the recent increase in the popularity of cloud computing. The first step in this study will be a literature review to get an understanding of accessible cloud service models. The papers chosen for the study spans 2010 to 2020. All data was gathered from pertinent and related literature on cyber security and cloud computing. The following tenets serve as the foundation for this architecture. First, in the described architecture, the perimeter scanner serves as the first entry point for external cyberattacks. Firewall and other security layers become next barriers if the attack can get past first layer. On the other side, the machine learning system will detect every successful assault that gets past the security layers. As a result, there are numerous viewpoints and categorization systems for diverse attacks. It is possible to advance cyber security research in the context of cloud technology by merging the results of existing studies and developing international guiding standards]]>
<![CDATA[FOREIGN EXCHANGE RATE AND INTERNATIONAL TRADE: A CASE OF INDONESIA IN OCTOBER 2023 ]]>
<![CDATA[Ramadhan, Muhammad Rheza]]>;
<![CDATA[Arifandi, Budi]]>
<![CDATA[ Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 4 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi ]]>
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<![CDATA[The weakening of the rupiah exchange rate, especially at the end of 2023, is mainly caused by global factors such as the increase in interest rates by the Fed, conflicts in Ukraine and the Middle East, and the strengthening of the US economy. Based on empirical data in 2017-2022, the relationship between the rupiah exchange rate against the USD and the volume of exports and imports is positive. Thus, the depreciation of the rupiah exchange rate increases the volume of exports and imports simultaneously. This is due to the close relationship between the value of exports and the value of imports, one of which is caused by the proportion of raw material imports which reaches 75% of the total import value. In addition, it is also caused by many other factors besides the rupiah value that affect imports and exports. The decline in the rupiah exchange rate is predicted to continue until 2024 given the predictions of the US economy that continues to increase and the increase in interest rates by the Fed. Although, the rupiah is predicted to reach a level of IDR 16,000/USD, Indonesia's foreign exchange reserves are indicated to continue to be at a safe level as assuming imports and external debt do not change significantly, the foreign exchange reserves would need to shrink to below USD 67.45 to bring Indonesia to an unsafe point. The weakening of the rupiah, which is expected to continue until 2024, will also increase inflation.]]>
<![CDATA[Altruism and tax compliance: Unveiling the dual role of charitable giving and social norms in global tax evasion ]]>
<![CDATA[Ramadhan, Muhammad Rheza]]>;
<![CDATA[Widiarto, Fajar]]>;
<![CDATA[Liriyansah, Bismar]]>;
<![CDATA[Khusaini, Fachrul]]>;
<![CDATA[Arifandi, Budi]]>
<![CDATA[ Educoretax Vol 5 No 1 (2025) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v5i1.1316
<![CDATA[This study investigates the relationship between altruistic behaviors and tax evasion, using panel data from 172 countries spanning 2011 to 2020. The analysis focuses on three dimensions of altruism—helping strangers, volunteering, and donating to charity—derived from the World Giving Index, while tax evasion is proxied by the size of the informal economy as estimated by the IMF. With a final sample of 1,103 country-year observations, the study employs a fixed effects regression model to account for unobserved, time-invariant heterogeneity across countries and global shocks over time. GDP per capita, sourced from the World Bank, is included as a control variable. The findings reveal a dual relationship: the percentage of individuals helping strangers is negatively correlated with tax evasion, suggesting that strong social norms and intrinsic motivations for altruistic behavior promote tax compliance. In contrast, the percentage of individuals donating to charity is positively correlated with tax evasion, indicating that charitable giving may sometimes rationalize non-compliance through mechanisms like the Crowding-Out Hypothesis or the Compensatory Altruism Hypothesis. Volunteering, however, shows no significant effect on tax evasion. These results underscore the complexity of the relationship between pro-social behaviors and tax compliance. Policymakers are encouraged to promote social norms that foster both altruism and tax compliance while carefully designing tax incentives for charitable giving to prevent unintended consequences. This study contributes to the literature by providing nuanced insights into the interplay between altruistic behaviors and tax evasion on a global scale, highlighting the importance of context in understanding compliance behaviors.]]>
