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All Journal Jurnal Riset Bisnis dan Ekonomi Digital Jurnal Riset Ekonomi dan Keuangan Syariah
Selly Stevani
Universitas Prima Indonesia

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Analisis Kepatuhan Wajib Pajak Dalam Pelaporan dan Pembayaran PPN Chairani Pricilia; Matthew Napitupulu; Deon Hondo; Selly Stevani; Rexy Saragih
Jurnal Riset Bisnis dan Ekonomi Digital Vol. 2 No. 3 (2025): Call for Paper: Desember 2025
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/h0p18555

Abstract

This study examines taxpayer compliance in reporting and paying Value Added Tax (VAT) in Indonesia, focusing on the impact of the VAT rate increase to 12%. Taxpayer compliance levels in Indonesia remain low and fluctuate, impacting state revenue and national development. The study also analyzes factors influencing taxpayer compliance, such as awareness, understanding of regulations, the quality of service from tax authorities, and the effectiveness of the tax administration system and law enforcement. The research results are expected to provide strategic recommendations for improving VAT compliance and optimizing state revenue
Pengaruh Penerapan Prinsip Ekonomi Syariah Dan Alokasi Dana Zakat Terhadap Kinerja Keuangan Perbankan Syariah Selly Stevani
Jurnal Riset Ekonomi dan Keuangan Syariah Vol. 3 No. 1 (2026): Jurnal Riset Ekonomi dan Keuangan Syariah: Januari 2026
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Islamic banking has continued to strengthen its position within Indonesia’s financial sector, creating the need to understand the factors that support its financial performance. This study investigates the role of Islamic economic principles and zakat fund allocation in shaping the financial performance of Islamic banks. A quantitative approach was employed using secondary data collected from annual reports, financial statements, and other official publications of Islamic banking institutions operating in Indonesia. The sample was determined through purposive sampling by considering the availability and completeness of the required data. Data analysis was carried out through several stages, including descriptive analysis, testing of classical assumptions, and multiple linear regression. Additional statistical procedures were applied to evaluate both individual and joint effects of the independent variables on financial performance. The findings reveal that the implementation of Islamic economic principles contributes positively to the achievement of better financial outcomes. Likewise, effective allocation and management of zakat funds are associated with improved financial performance.
Co-Authors Chairani Pricilia Deon Hondo Matthew Napitupulu Rexy Saragih