This study aims to determine the partial and simultaneous effects of brand image, promotion, service quality and store atmosphere on customer satisfaction. This type of research is associative research, namely research that aims to find out some cancellations regarding whether or not there is a relevant relationship between two or more research variables. The sampling technique uses a non-probability sampling technique with an accidental sampling approach with a sample size of 167 respondents. Based on research data processing, it is known that brand image, service quality and store atmosphere partially affect consumer satisfaction. While promotions partially have no effect on consumer satisfaction. Then, the results of the study simultaneously show that brand image, promotion, service quality and store atmosphere affect consumer satisfaction with a determination value (R²) of 0.628 which means that brand image, promotion, service quality and store atmosphere are able to explain consumer satisfaction of 62.800 percent.
{"title":"Pengaruh Citra Merek, Promosi, Kualitas Pelayan Dan Store Atmosphere Terhadap Kepuasan Konsumen","authors":"Nasrul Efendi, Tya Wildana Hapsari Lubis, Sugianta Ovinus Ginting","doi":"10.24912/je.v28i2.1626","DOIUrl":"https://doi.org/10.24912/je.v28i2.1626","url":null,"abstract":"This study aims to determine the partial and simultaneous effects of brand image, promotion, service quality and store atmosphere on customer satisfaction. This type of research is associative research, namely research that aims to find out some cancellations regarding whether or not there is a relevant relationship between two or more research variables. The sampling technique uses a non-probability sampling technique with an accidental sampling approach with a sample size of 167 respondents. Based on research data processing, it is known that brand image, service quality and store atmosphere partially affect consumer satisfaction. While promotions partially have no effect on consumer satisfaction. Then, the results of the study simultaneously show that brand image, promotion, service quality and store atmosphere affect consumer satisfaction with a determination value (R²) of 0.628 which means that brand image, promotion, service quality and store atmosphere are able to explain consumer satisfaction of 62.800 percent.","PeriodicalId":31623,"journal":{"name":"Islamiconomic Jurnal Ekonomi Islam","volume":"142 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80305986","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-07-11DOI: 10.54209/ekonomi.v12i3.2192
Ratih Kusumastuti, R. Haryanto, Umi Hidayati, T. Wibowo
Technological advances have advanced rapidly and spread to all corners of the country. The use of digital wallets has become a very popular means of making payments online, the use of digital wallets has been specifically designed to benefit users in terms of convenience and ease of use. Now a person can make payments without having to meet in person because of the long distance from where he lives. This research was conducted to determine a person's interest in using a digital wallet technology system using the TAM (Technology Acceptance Model) theory developed by Davis in 1989 as a research model. The population and sample in this study are digital wallet users in Indonesia who were obtained using the probability sampling technique: simple random which was successfully obtained totaling 280 respondents in this study. Data analysis techniques using Smart PLS obtained from questionnaires. The results of the study found that perceived usefulness and perceived convenience partially had a significant effect. Meanwhile, security as a moderating variable is able to moderate the effect of perceived usefulness and perceived convenience on the interest in using digital wallets
{"title":"SECURITY AS A MODERATION OF INTEREST IN USING A DIGITAL WALLET WITH A TECHNOLOGY ACCEPTANCE MODEL (TAM)","authors":"Ratih Kusumastuti, R. Haryanto, Umi Hidayati, T. Wibowo","doi":"10.54209/ekonomi.v12i3.2192","DOIUrl":"https://doi.org/10.54209/ekonomi.v12i3.2192","url":null,"abstract":"Technological advances have advanced rapidly and spread to all corners of the country. The use of digital wallets has become a very popular means of making payments online, the use of digital wallets has been specifically designed to benefit users in terms of convenience and ease of use. Now a person can make payments without having to meet in person because of the long distance from where he lives. This research was conducted to determine a person's interest in using a digital wallet technology system using the TAM (Technology Acceptance Model) theory developed by Davis in 1989 as a research model. The population and sample in this study are digital wallet users in Indonesia who were obtained using the probability sampling technique: simple random which was successfully obtained totaling 280 respondents in this study. Data analysis techniques using Smart PLS obtained from questionnaires. The results of the study found that perceived usefulness and perceived convenience partially had a significant effect. Meanwhile, security as a moderating variable is able to moderate the effect of perceived usefulness and perceived convenience on the interest in using digital wallets","PeriodicalId":31623,"journal":{"name":"Islamiconomic Jurnal Ekonomi Islam","volume":"10 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81391816","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-07-11DOI: 10.54209/ekonomi.v12i3.2186
Novi Novaria, Tuti Sulastri, Jemi Pabisangan Tahirs, T. Wibowo
Loyalty or faithfulness of a consumer is one thing that needs to be considered by financial service companies such as banking. The purpose of this study was to determine the effect of self-service technology and service quality on loyalty with satisfaction as moderation. The population in this study is the largest bank customers in Indonesia. The results showed that self-service technology and service quality had an effect on loyalty. Then, satisfaction as a moderation that is able to moderate self-service technology and service quality on loyalty
{"title":"THE EFFECT OF SELF SERVICE TECHNOLOGY AND SERVICE QUALITY ON LOYALTY WITH SATISFACTION AS MODERATION","authors":"Novi Novaria, Tuti Sulastri, Jemi Pabisangan Tahirs, T. Wibowo","doi":"10.54209/ekonomi.v12i3.2186","DOIUrl":"https://doi.org/10.54209/ekonomi.v12i3.2186","url":null,"abstract":"Loyalty or faithfulness of a consumer is one thing that needs to be considered by financial service companies such as banking. The purpose of this study was to determine the effect of self-service technology and service quality on loyalty with satisfaction as moderation. The population in this study is the largest bank customers in Indonesia. The results showed that self-service technology and service quality had an effect on loyalty. Then, satisfaction as a moderation that is able to moderate self-service technology and service quality on loyalty","PeriodicalId":31623,"journal":{"name":"Islamiconomic Jurnal Ekonomi Islam","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89843995","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study is to obtain empirical evidence regarding the effect of liquidity, leverage, and cash flow on financial distress. This study used consumer cyclicals sector companies listed on the Indonesia Stock Exchange in 2019-2021. Samples were selected by purposive sampling method and the data used were 133 data. The data obtained was processed using the E-Views 12 program. Based on the research conducted, liquidity has a positive significant effect on financial distress, leverage has a negative significant effect on financial distress, and cash flow has a positive significant effect on financial distress. The implication of this research is that liquidity, leverage, and cash flow affect company management, investors, and creditors in making decisions.
{"title":"Pengaruh Likuiditas, Leverage, Dan Arus Kas Terhadap Financial Distress","authors":"Jennifen Wijaya, Rousilita Suhendah","doi":"10.24912/je.v28i2.1468","DOIUrl":"https://doi.org/10.24912/je.v28i2.1468","url":null,"abstract":"The purpose of this study is to obtain empirical evidence regarding the effect of liquidity, leverage, and cash flow on financial distress. This study used consumer cyclicals sector companies listed on the Indonesia Stock Exchange in 2019-2021. Samples were selected by purposive sampling method and the data used were 133 data. The data obtained was processed using the E-Views 12 program. Based on the research conducted, liquidity has a positive significant effect on financial distress, leverage has a negative significant effect on financial distress, and cash flow has a positive significant effect on financial distress. The implication of this research is that liquidity, leverage, and cash flow affect company management, investors, and creditors in making decisions.","PeriodicalId":31623,"journal":{"name":"Islamiconomic Jurnal Ekonomi Islam","volume":"25 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74054797","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The objective of this study is to obtain valid evidence regarding the individual effects of the variables Firm Value, earnings management, and stock risk on stock market liquidity. Stock Liquidity, Earning Management, Firm Value, and Stock Risk are measured respectively by Total Volume Activity, discretionary accrual model modified Jones, PBV, and Beta. Research in the form of causality. Samples were selected using a purposive technique. The data is extracted from the company's annual financial reports accessed from official sources. The samples were 16 companies from the infrastructure sub-sector manufacturing group listed on the IDX during the 2017-2021 period, so that 80 observation data were obtained. Multiple regression is used for data analysis, where the tests include multicollinearity tests, partial-t tests and coefficient of determination tests. The findings of this study show that Earning Management, Firm Value, and Stock Risk affect Stock Market Liquidity
{"title":"Analisis Faktor-Faktor yang Mempengaruhi Likuiditas Pasar Saham","authors":"Khairina Natsir, Nurainun Bangun, A. Waani","doi":"10.24912/je.v28i2.1414","DOIUrl":"https://doi.org/10.24912/je.v28i2.1414","url":null,"abstract":"The objective of this study is to obtain valid evidence regarding the individual effects of the variables Firm Value, earnings management, and stock risk on stock market liquidity. Stock Liquidity, Earning Management, Firm Value, and Stock Risk are measured respectively by Total Volume Activity, discretionary accrual model modified Jones, PBV, and Beta. Research in the form of causality. Samples were selected using a purposive technique. The data is extracted from the company's annual financial reports accessed from official sources. The samples were 16 companies from the infrastructure sub-sector manufacturing group listed on the IDX during the 2017-2021 period, so that 80 observation data were obtained. Multiple regression is used for data analysis, where the tests include multicollinearity tests, partial-t tests and coefficient of determination tests. The findings of this study show that Earning Management, Firm Value, and Stock Risk affect Stock Market Liquidity","PeriodicalId":31623,"journal":{"name":"Islamiconomic Jurnal Ekonomi Islam","volume":"6 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88793091","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Data centers play a crucial role in storing and processing data in today's digital age, leading to a surge in demand for sustainable green data center planning. However, implementing practical measures to achieve sustainability remains a challenge for data center managers. This study aims to aid their informed decision-making in sustainable green data center planning. Previous research has identified seven green data center key components: ICT governance, infrastructure, energy, equipment lifecycle, green technology, benchmarking, and business continuity. Subsequently, the study expanded by utilizing the FAHP method to evaluate the perspectives of various experienced data center. Those green data center components were evaluated against each other regarding the three sustainability criteria: environment, economy, and corporate. Consequently, it was discovered that infrastructure, green technology, and business continuity consistently held the highest fuzzy weight in multiple sensitivity analysis scenarios. Thus, data center managers can allocate resources based on priority rankings and adjust accordingly.
{"title":"Enabling Practical Decision Making For Sustainable Green Data Center Planning","authors":"Muhamad Faris Naufal Austen, Athor Subroto","doi":"10.24912/je.v28i2.1540","DOIUrl":"https://doi.org/10.24912/je.v28i2.1540","url":null,"abstract":"Data centers play a crucial role in storing and processing data in today's digital age, leading to a surge in demand for sustainable green data center planning. However, implementing practical measures to achieve sustainability remains a challenge for data center managers. This study aims to aid their informed decision-making in sustainable green data center planning. Previous research has identified seven green data center key components: ICT governance, infrastructure, energy, equipment lifecycle, green technology, benchmarking, and business continuity. Subsequently, the study expanded by utilizing the FAHP method to evaluate the perspectives of various experienced data center. Those green data center components were evaluated against each other regarding the three sustainability criteria: environment, economy, and corporate. Consequently, it was discovered that infrastructure, green technology, and business continuity consistently held the highest fuzzy weight in multiple sensitivity analysis scenarios. Thus, data center managers can allocate resources based on priority rankings and adjust accordingly.","PeriodicalId":31623,"journal":{"name":"Islamiconomic Jurnal Ekonomi Islam","volume":"66 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79044070","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The study was conducted to identify current effectiveness of funeral expenses (khairat kematian) management system in Muslim community. Findings from the survey could lead to the development of a system that can provide excellent services and effective solutions to the funeral expenses management system in the Muslim community. A concise description of the common issues that need to be addressed has been detailed out using Ishikawa Fishbone Diagram. A survey using Google Form was chosen as a method of data collection. 60 respondents comprising various ages and states in Malaysia were involved in the survey. Ishikawa Fishbone Analysis tool was used to identify the causes that contribute to ineffectiveness of the funeral expenses management system. The outcomes of the responses obtained from the survey were analyzed using SWOT Analysis. There were several strategies and action plans suggested at the end of this project paper. These studies and outcomes will trigger macro and micro impacts in context of more effective communication network through an integrated mobile application system. In a nutshell, the proposed e-khidmat system is expected to be an effective solution to the funeral expenses management system.
{"title":"Strengthening The Management of Funeral Expenses System: Towards Digitalization and Sustainable Outcomes","authors":"Zarabizan Zakaria, Norfauziah Abdullah","doi":"10.32678/ijei.v14i1.384","DOIUrl":"https://doi.org/10.32678/ijei.v14i1.384","url":null,"abstract":"The study was conducted to identify current effectiveness of funeral expenses (khairat kematian) management system in Muslim community. Findings from the survey could lead to the development of a system that can provide excellent services and effective solutions to the funeral expenses management system in the Muslim community. A concise description of the common issues that need to be addressed has been detailed out using Ishikawa Fishbone Diagram. A survey using Google Form was chosen as a method of data collection. 60 respondents comprising various ages and states in Malaysia were involved in the survey. Ishikawa Fishbone Analysis tool was used to identify the causes that contribute to ineffectiveness of the funeral expenses management system. The outcomes of the responses obtained from the survey were analyzed using SWOT Analysis. There were several strategies and action plans suggested at the end of this project paper. These studies and outcomes will trigger macro and micro impacts in context of more effective communication network through an integrated mobile application system. In a nutshell, the proposed e-khidmat system is expected to be an effective solution to the funeral expenses management system.","PeriodicalId":31623,"journal":{"name":"Islamiconomic Jurnal Ekonomi Islam","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43582732","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Every human being buys and sells to meet their needs and desires, technological developments make it easy for everyone to do various jobs, especially in buying and selling activities. This study aims to examine the strategies used by business owners at Shopee to increase their sales and marketing. This study adopts qualitative research methods with data collection techniques used are interviews with several business actors at Shopee by asking questions through Google Forms. The results of this study are sales and marketing strategies carried out by business owners to encourage business growth, namely improving product quality, using advertisements, introducing products in detail to consumers, and maintaining service performance. In this study, several factors were found to support business actors selling on Shopee, namely a wide range, easy access, and a free shipping and payment system on the spot. The results of this research can be put forward by research implications that may be useful in the future by business actors at Shopee. This paper humbly attempted to be used as an additional reference for further studies with similar topics, namely sales and marketing strategies in the Shopee marketplace.
{"title":"Sales and Marketing Strategies in The Marketplace by Businesses in Solo Raya","authors":"Aminudin Ma’ruf, Putri Maidina Fadila, Sausan Liski Aulia","doi":"10.32678/ijei.v14i1.423","DOIUrl":"https://doi.org/10.32678/ijei.v14i1.423","url":null,"abstract":"Every human being buys and sells to meet their needs and desires, technological developments make it easy for everyone to do various jobs, especially in buying and selling activities. This study aims to examine the strategies used by business owners at Shopee to increase their sales and marketing. This study adopts qualitative research methods with data collection techniques used are interviews with several business actors at Shopee by asking questions through Google Forms. The results of this study are sales and marketing strategies carried out by business owners to encourage business growth, namely improving product quality, using advertisements, introducing products in detail to consumers, and maintaining service performance. In this study, several factors were found to support business actors selling on Shopee, namely a wide range, easy access, and a free shipping and payment system on the spot. The results of this research can be put forward by research implications that may be useful in the future by business actors at Shopee. This paper humbly attempted to be used as an additional reference for further studies with similar topics, namely sales and marketing strategies in the Shopee marketplace.","PeriodicalId":31623,"journal":{"name":"Islamiconomic Jurnal Ekonomi Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49440150","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study was to determine the effect of capital structure through the Debt-to-Equity Ratio (DER) and profitability through Return on Equity (ROE) on stock prices in property and real estate sector companies on the Indonesia Stock Exchange (IDX) for the 2016-2021 period. This type of research is field research (field research). By using a quantitative descriptive approach to describe the effect of capital structure, and profitability on stock prices of Property and Real Estate companies for the 2016-2021 period. The population in this study was 86 Property and Real Estate companies. With the purposive sampling technique, only 32 companies were sampled in this study. Data collection techniques use documentation techniques in the form of Annual Reports, statistical reports on annual stock movements, and other data through the Indonesia Stock Exchange website for 6 years. The results of the research that the authors obtained indicate that the Capital Structure through the Debt-to-Equity Ratio (DER) on stock prices. Profitability through Return on Equity (ROE) on stock prices has a negative effect. Capital Structure through Debt-to-Equity Ratio (DER) and Profitability through Return on Equity (ROE) can jointly affect the Stock Price. Based on the results of the coefficient of determination test, it is known that stock prices are influenced by capital structure and profitability by 3.4% while the remaining 96.6% is influenced by other variables outside of this study. Whereas the things that can affect changes in the price of shares are Return on Asset (ROA), return On Equity (ROE), Debt To Asset Ratio (DAR), Debt To Equity Ratio (DER), Book Value Per Share (BVS), Price Book Value (PBV), and Earning Per Share (EPS).
{"title":"The Impact of Capital Structure and Profitability on Stock Prices in The Property Sector Companies and Real Estate Listed on The Indonesia Stock Exchange","authors":"Alya Innasya Puteri, Elmiliyani Wahyuni","doi":"10.32678/ijei.v14i1.411","DOIUrl":"https://doi.org/10.32678/ijei.v14i1.411","url":null,"abstract":"The purpose of this study was to determine the effect of capital structure through the Debt-to-Equity Ratio (DER) and profitability through Return on Equity (ROE) on stock prices in property and real estate sector companies on the Indonesia Stock Exchange (IDX) for the 2016-2021 period. This type of research is field research (field research). By using a quantitative descriptive approach to describe the effect of capital structure, and profitability on stock prices of Property and Real Estate companies for the 2016-2021 period. The population in this study was 86 Property and Real Estate companies. With the purposive sampling technique, only 32 companies were sampled in this study. Data collection techniques use documentation techniques in the form of Annual Reports, statistical reports on annual stock movements, and other data through the Indonesia Stock Exchange website for 6 years. The results of the research that the authors obtained indicate that the Capital Structure through the Debt-to-Equity Ratio (DER) on stock prices. Profitability through Return on Equity (ROE) on stock prices has a negative effect. Capital Structure through Debt-to-Equity Ratio (DER) and Profitability through Return on Equity (ROE) can jointly affect the Stock Price. Based on the results of the coefficient of determination test, it is known that stock prices are influenced by capital structure and profitability by 3.4% while the remaining 96.6% is influenced by other variables outside of this study. Whereas the things that can affect changes in the price of shares are Return on Asset (ROA), return On Equity (ROE), Debt To Asset Ratio (DAR), Debt To Equity Ratio (DER), Book Value Per Share (BVS), Price Book Value (PBV), and Earning Per Share (EPS).","PeriodicalId":31623,"journal":{"name":"Islamiconomic Jurnal Ekonomi Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49414709","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Holding a Double Taxation Avoidance Agreement (P3B) or a Tax treaty is to avoid double taxation. The presence or absence of this tax treaty greatly affects investors’ profits in international trade transactions. International transactions are needed by every country because with international transactions a country will have the opportunity to increase its economic growth. Through this international trade, a country will have the ability to expand its consumption possibilities. In the agreement, the avoidance of double taxation must also meet the principles that apply in taxes and must also meet the principles of Islamic economics and the conditions of tax collection according to Islamic principles. The purpose of this research is the analysis of double taxation avoidance agreements in international transactions according to the perspective of Islamic economics. In this research, the researcher uses the type of library research. The data collection method is in the form of documentation. The documentation that the author does is looking for documents or data that the author considers important to be taken, in the form of newspaper/magazine articles, journals, libraries, brochures, the internet, and books. This study concluded that the taxation method as part of the method in increasing state revenue administratively must be viewed as a universal method that should not be diverted towards favoring a particular person or entity. Simply, double taxation has unfair treatment because there are still unilateral methods that do not provide justice for citizens who have dual citizenship. The principle of justice is an important pillar in Islamic economics.
{"title":"Double Taxation Avoidance Agreement (Tax Treaty) Against International Transactions According to the Islamic Economic Perspective","authors":"Firqotus Sa'idah, T. Suryanto","doi":"10.32678/ijei.v14i1.357","DOIUrl":"https://doi.org/10.32678/ijei.v14i1.357","url":null,"abstract":"Holding a Double Taxation Avoidance Agreement (P3B) or a Tax treaty is to avoid double taxation. The presence or absence of this tax treaty greatly affects investors’ profits in international trade transactions. International transactions are needed by every country because with international transactions a country will have the opportunity to increase its economic growth. Through this international trade, a country will have the ability to expand its consumption possibilities. In the agreement, the avoidance of double taxation must also meet the principles that apply in taxes and must also meet the principles of Islamic economics and the conditions of tax collection according to Islamic principles. The purpose of this research is the analysis of double taxation avoidance agreements in international transactions according to the perspective of Islamic economics. In this research, the researcher uses the type of library research. The data collection method is in the form of documentation. The documentation that the author does is looking for documents or data that the author considers important to be taken, in the form of newspaper/magazine articles, journals, libraries, brochures, the internet, and books. This study concluded that the taxation method as part of the method in increasing state revenue administratively must be viewed as a universal method that should not be diverted towards favoring a particular person or entity. Simply, double taxation has unfair treatment because there are still unilateral methods that do not provide justice for citizens who have dual citizenship. The principle of justice is an important pillar in Islamic economics.","PeriodicalId":31623,"journal":{"name":"Islamiconomic Jurnal Ekonomi Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48221229","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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