Berbelanja online juga membuat masyarakat menjadi candu dengan adanya diskon atau cashback yang ditawarkan oleh bisnis online baik lewat sosial media atau platform. Dengan adanya pelaku bisnis online yang sudah banyak dinegara Indonesia, pemerintah mengeluarkan Undang-Undang No. 23 Tahun 2018 tentang pajak penghasilan atas penghasilan dari usaha yang diterima pelaku yang memiliki bisn…
Pembangunan dikatakan berhasil jika dilihat dari tolak ukur pertumbuha nekonomi. Tujuan utama dari usaha-usaha pembanguanan ekonomi selain menciptakan pertumbuhan setinggi-tingginya, harus pula menghapus atau mengurangi tingkat kemiskinan, kesenjangan pendapatan dan tingkat pengangguran. Pembangunan yang merata agar terciptanya kesejahteraan bagi seluruh rakyat indonesia di biayai oleh AP…
Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh shariah compliance dan Islamic corporate governance terhadap fraud pada bank syariah. Variabel independen yang digunakan adalah shariah compliance dengan Islamic income ratio, profit sharing ratio, zakat performance ratio, equitable distribution ratio, director employee’s welfare ratio sebagai proksi dan Islamic corporat…
Penelitian ini bertujuan untuk mengetahui pengaruh Penurunan Tarif Pajak Sektor UMKM dan Motivasi Wajib Pajak terhadap Kepatuhan Wajib Pajak di Kantor Pelayanan Pajak (KPP) Pratama Ciawi. Penentuan sampel ditentukan secara purposive sampling, yaitu berdasarkan kriteria-kriteria tertentu dan jumlah sampel yang diperoleh adalah sebanyak 47 sampel. Metode yang digunakan pada penelitian i…
Purpose : This study aims to determine the direct effect of perceived behavioral control, perceived benefit, perceived easiness, and perceived risk on investment decision through sharia peer-to-peer lending. Then to find out the indirect effect of perceived behavioral control, attitude toward investment, and subjective norm on investment decision through sharia peer-to-peer lending in…
This research aims to identify whether religious, tax knowledge, and taxpayer awareness affect the taxpayer's compliance with the individual taxpayersin Rantauprapat. Thisstudy used quantitative methods of descriptive statistics. The data used is primary data obtained directly from private taxpayers through the dissemination of questionnaires and also from the database of KPP Pratama Ra…
Purpose: This research aims to examine the application of shariah compliance and Islamic corporate governance against fraud in Islamic Commercial Banks in Indonesia. This resesearch uses one dependent variable which is fraud and Independent variables used sharia compliance with the Islamic income ratio, profit sharing ratio, zakat performance ratio, director employee’s welfare ratio a…
This study aims to map out previous studies on sharia auditing and its role in improving Sharia compliance, especially in Islamic financial institutions. In this study will use a qualitative method with a biblimetric approach to analysis. The data used are secondary data in the form of journals and previous research obtained from online searches accessed through Publish or Perish (PoP) …
Objective: This study aims to determine the factors that influence of project valuation for investment throught NPV, IRR & MIRR and determine sharia compliance. This study uses four variables, namely the contract of project, NPV, IRR & MIRR. Method: Net Present Value (NPV), Internal Rate of Return (IRR), Modified Internal Rate of Return (MIRR). The purpose used to find today's value of…
Background – It is undeniable that there are still many people who do not fully believe in Islamic banking activities whether they are free from things that are prohibited in Islam. This makes the customer's religiosity needs to be investigated further how it affects the loyalty of Islamic bank customers. Objective -The purpose of this study is to analyze the loyalty of customer depo…