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Amin Harahap
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International Journal of Economic Research and Financial Accounting
Published by CV. AFDIFAL MAJU BERKAH
ISSN : -     EISSN : 29641977     DOI : https://doi.org/10.55227/ijerfa.v2i1
Core Subject : Economy,
Economics, Econometrics & Finance
The International Journal of Economic Research and Financial Accounting (IJERFA) International Journal of Economic Research and financial Accounting (IJERFA) is to contributes to improving the theory and practice by promoting high-quality applied and theoretical research. It publishes original works in various areas of business including economics, accounting, business, finance, and management. The Journal welcomes original research papers using archival, case, experimental, field, survey or any other relevant empirical method, the journal publishes articles four times a year in October, January, April, July. Economics Monetary Economics, Finance, and Banking International Economics Public Economics Economic development Regional Economy Financial management Marketing Entrepreneurship Human Resource Management International Business Accounting Financial Accounting and Stock Market Management accounting and Behavioural Accounting Auditing Accounting information system Taxation and Public Sector Accounting Shariah Accounting
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 315 Documents
 25   26   27   28   29 
Influence Leverage And Profitability To Company Values With Sustainability Report As Intervening Variable ( Study Empirical In the Company Sector Infrastructure Listed on the Indonesia Stock Exchange in 2020-2023) Livitri Sri Yunita Sari; Ratih Kusumastuti; Muhammad Gowon
International Journal of Economic Research and Financial Accounting Vol 3 No 3 (2025): IJHESS APRIL 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i3.331

Abstract

This study was conducted to determine the effect of leverage, profitability, on firm value mediated by sustainability reports. This study uses secondary data taken directly from the financial statements and annual reports of Infrastructure Sector Companies listed on the Indonesia Stock Exchange in 2020-2023. This study uses the Smart-PLS application with results showing that leverage has a positive effect on firm value, profitability has no effect on firm value, leverage has no effect on sustainability reports, profitability has no effect on sustainability reports, sustainability reports have no effect on firm value, institutional ownership has no effect on firm value, and leverage and profitability mediated by sustainability reports have no effect on firm value.
Marketing Strategy Factors And Product Quality: Implications On Purchase Decisions At The Wahidin Bagan Bilah Spare Part Shop Suhaimah Afifah; Zufrie Zufrie; Mulya Rafika
International Journal of Economic Research and Financial Accounting Vol 3 No 3 (2025): IJHESS APRIL 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i3.332

Abstract

This research aims to analyze the influence of marketing strategy and product quality on consumer purchasing decisions at the Wahidin Bagan Bilah Spare Parts Store. The main problem raised is how marketing strategy and product quality partially or simultaneously influence purchasing decisions. The research method used is quantitative with an associative descriptive approach. The population in this research is consumers of the Wahidin Bagan Bilah Shop, the exact number of which is not known. The sampling technique uses the method non-probability sampling with approach incidental sampling, and the number of respondents determined was 96 people, based on the Cochran formula. Data collection was carried out through questionnaires, interviews and observations. Data analysis uses multiple linear regression which is supported by the classical assumption test, t test, F test, and coefficient of determination. The research results show that both marketing strategy and product quality have a positive and significant partial or simultaneous effect on purchasing decisions. The coefficient of determination value of 73.1% indicates that the marketing strategy and product quality variables together are able to explain purchasing decisions, while the remainder is influenced by other factors outside the research model.
Income Tax 21, Understanding, Subject, And Calculation Of Tax On Taxpayer's Income Hafidz Sagala; Fayakhun Wibisono; Rahmadi Zikri Chandra; Zahira Naswa; Ramadani Ramadani; Rizky Natasya; Galih Supraja
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.344

Abstract

This article aims to explain that income tax 21 is a tax imposed by domestic taxpayers who are usually in the form of salaries, wages, allowances, and other payments. this article also provides a thorough understanding of the subject, object, and calculation of income tax 21 (PPH 21). This article uses a quantitative descriptive approach method, because this method is suitable for exploring, explaining, and analyzing various concepts related to income tax 21. the results of the discussion of this article provide us with insight into the importance of understanding income tax 21 for employers and employees in fulfilling their obligations as taxpayers in accordance with Indonesian tax regulations and by knowing how the income tax 21 mechanism we can avoid errors in tax withholding and reporting. this article explains how income tax 21 is subject to progressive rates ranging from 5% to 35% rates depending on the amount of Taxable Income (PKP)
Analysis of Liquidity, Solvency, and Activity Ratios on the Financial Performance of PT Siantar Top Tbk Listed on the IDX for the Period 2019–2023 Nur Annisa; Meigia Nidya Sari; Nina Andriany Nasution3
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.336

Abstract

This study aims to determine the liquidity, solvency, and activity ratios in relation to financial performance at PT. Siantar Top Tbk., which is listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. The study uses a quantitative descriptive approach with secondary data. Data collection techniques were carried out through documentation and literature studies. Data analysis techniques employed comparative descriptive analysis. The results of the study indicate that financial performance, as measured by liquidity ratios, is in good/inefficient condition, suggesting that the company has a very strong ability to meet its short-term obligations (good). However, the high current ratio exceeding the ideal threshold indicates inefficient utilization of current assets (inefficiency). From the solvency ratio perspective, the company's financial performance is in very good condition, as evidenced by a significant downward trend, thereby reducing dependence on external debt. From the activity ratio perspective, financial performance is in poor condition due to a significant annual decline, reflecting reduced efficiency in utilizing assets to generate revenue.
Analysis of the Implementation of Income Tax Article 24 in Reducing International Tax Burdens Aisyah Winanda Harahap; M.G. Fahluzi; Wahyu Abdul Aziz P; Windi Ayunanda
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.345

Abstract

In the contemporary era of globalization, cross-border economic activities have resulted in an elevated risk of double taxation for taxpayers who generate income from abroad. In Indonesia, this issue is addressed through the provisions of Income Tax Article 24. However, its implementation still faces various administrative and technical obstacles. The objective of this study is to analyze the impact of the implementation of PPh Article 24 on the reduction of the international tax burden on domestic taxpayers. The present study employs a qualitative approach, utilizing a literature review method to examine legal sources, academic articles, and company reports from the years 2021–2025. The findings of the study suggest that Income Tax Article 24 possesses considerable potential in the reduction of double taxation. However, its effectiveness is contingent upon several factors, including the completeness of documentation, the utilization of international tax agreements, and the readiness of the reporting system. The findings also indicate that technology integration and improved taxpayer education are important factors in supporting the success of this policy. The findings of this study underscore the significance of implementing administrative reforms and the digitalization of the tax system.
Comprative Analysis of Income Tax Article 21 and Article 22 in the Indonesian Tax System: Implication for Compliance and State Revenue Afsha Harnia; Aisyah Nurhaliza Arifin; Nuratikah Nasution; Samaria Simangunsong; Silva Nurul Hasanah; Galih Supraja6
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.346

Abstract

This research aims to comparatively analyze Income Tax Article (PPh) 21 and Income Tax Article (PPh) 22 within the Indonesian taxation system, and examine their implications for taxpayer compliance and state revenue. PPh Article 21 is a tax on income related to employment, services, or activities received by individual domestic taxpayers, such as salaries, wages, honoraria, allowances, and other payments in any name and form. Meanwhile, PPh Article 22 is a tax levied by certain parties related to the import of goods, the purchase of goods by government treasurers, or the sale of goods by certain industries. The research method employed is a literature review and comparative analysis of applicable tax regulations, taxpayer compliance data, and tax revenue data. The findings indicate that differences in object characteristics, collection mechanisms, and tax rates between PPh Article 21 and PPh Article 22 lead to varied implications. PPh Article 21, with its deduction by employers, tends to have a higher level of compliance due to the withholding tax mechanism which reduces the potential for tax evasion. However, regulatory and calculation complexities can affect taxpayer understanding and compliance. On the other hand, PPh Article 22, which functions as a control and revenue security instrument for certain transactions, plays a strategic role in maintaining fiscal stability. Nevertheless, challenges may arise such as potential economic distortions or administrative burdens for certain business actors. The implications for state revenue show that both types of PPh contribute significantly, albeit with different patterns and challenges. This study recommends policy alignment and increased public awareness to optimize taxpayer compliance and the effectiveness of state revenue collection from both types of taxes
Comprehensive Analysis Of Income Tax Article 23 Based On Literacy In Various Companies In Indonesia Ahmad Fais El Wajdi; Anggara Ramadhansyah; Devi Liana; Khairunnisa Agustin; Rizki Purwanti; Galih Supraja
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.347

Abstract

Income Tax Article 23 (PPh 23) is one of the important instruments in the Indonesian taxation system that  targets deductions on income from capital, services, or gifts and awards. This study aims to review the  implementation, calculation, recording, and reporting of PPh 23 based on studies that have been conducted in  various companies such as PT Semara Perkasa Lestari, PT Store Sent e-Logistik Indonesia, Perum Bulog, PT Grin Kar Indonesia, and PT Perkebunan Nusantara Enam. The method used is a literature study of relevant journals, tax regulations such as Government Regulation No. 36 of 2008, and the practice of implementing e-Bupot Unification. The results of this study indicate significant challenges in terms of compliance, technical  mastery of calculations, and adaptation to electronic reporting systems. This study recommends increasing  socialization and training for business actors and optimizing the e-Bupot system. This study is expected to be a reference for academics, tax practitioners, and taxpayers in understanding and implementing PPh Article 23  more appropriately and efficiently.
Effectiveness Analysis of Fiscal Financial Statement Preparation in Minimizing Tax Risk Hasinggaan Jhon Babtista Tamba; Dinda Atika Sari; Hidayana Sa’adah; Titus Pasaribu; Asri Rama Gita Rangkuti
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.348

Abstract

Fiscal policy is a primary instrument for the government in managing the economy through the regulation of state revenue and expenditure. This article aims to analyze the role of basic fiscal policy in economic stabilization, long-term growth, and the challenges of its implementation in identifying effective fiscal policies to control inflation and budget deficits. However, factors such as time lag, political uncertainty, and government debt pose significant challenges. This article also highlights the importance of coordinating fiscal policy with monetary policy to achieve optimal macroeconomic objectives.The largest source of state revenue comes from taxes, including Corporate Income Tax (CIT) levied on a company's annual income. The term 'badan' (entity) encompasses entities such as limited liability companies, state-owned enterprises, regionally-owned enterprises, cooperatives, foundations, and others. This system increases administrative efficiency and reduces the government's burden but requires strict oversight to prevent tax avoidance.Research findings indicate that tax risk management is not only crucial for mitigating potential financial losses and ensuring legal compliance but also for enhancing tax administration efficiency and optimizing tax strategies. . Furthermore, this study reveals various challenges encountered in the implementation of risk management. This research analyzes the effectiveness of preparing fiscal financial statements in minimizing tax risks, focusing on the differences between commercial and fiscal financial statements, particularly regarding the recognition of expenses and the depreciation of fixed assets. Fiscal corrections are necessary to ensure that the reports comply with Law No. 36 of 2008 on Income Tax. Using a qualitative descriptive method, the study finds that although the preparation of fiscal corrections has adhered to regulations, there are still several expense components that need to be corrected. These corrections impact the increase in taxable income and the amount of tax owed. The research results emphasize the importance of accurate fiscal corrections in supporting tax compliance and minimizing tax risks within a self-assessment system
Getting to Know PPnBM: Sales Tax on Luxury Goods and the Impact on the Automotive Industry, Indonesia Mira Agustia; Siti Zahara; Olivia Deslovita Br, Ginting; Kartika Sari; Karnisa Maharani; Galih Supraja
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.349

Abstract

This study aims to determine the impact of Luxury Goods Sales Tax (PPnBM) on the automotive industry in Indonesia. This study uses a literature study method by analyzing data from literature sources. The results of the study indicate that PPnBM has positive and negative impacts on the automotive industry. The positive impacts are increasing state revenue, regulating income distribution, encouraging the local automotive industry, and increasing public awareness of the importance of paying taxes. However, the negative impacts are affecting employment in the automotive industry and increasing unemployment.  
Getting to Know PPnBM : Salex Tax and Luxury goods and analyzing the impact On Consumer Purchasing Power and Value added Tax and sales Tax on luxury Good in the Motor Vehicle sector Alya Safana; Siti Nur Hidayah; Pasya Namira; Syafira Cahya Ramadhani; Galih Supraja
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.350

Abstract

This research is motivated by various issues related to consumer purchasing power for motor vehicles, particularly in the context of Value Added Tax (VAT) and Luxury Goods Tax (LGT).The aim is to explore the impact of these two types of taxes on consumer purchasing power formotor vehicles. A qualitative descriptive approach was utilized, involving literature studies thatgathered references from articles and online sources. In addition, it involves data collectionand analysis from various literature relevant to the research topic used to study tax concept,PPnBM, buyer's purchasing power and vehicle characteristics, collecting existing information and theory, identifying relationships between variables, and analyzing the impact of PPnBM on consumer purchasing power based on secondary data from a variety of different sources.The findings indicate that both VAT and LGT significantly influence consumer purchasingpower for motor vehicles simultaneously; however, VAT alone does not show significant impact, while LGT proves to be significantly influential on consumer buying capability.

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