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All Journal KINERJA : Jurnal Ekonomi dan Bisnis
N, Elly Soraya
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS PENGARUH SANKSI PAJAK DAN KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI N, Elly Soraya; Fakhrana, Intan
Kinerja Vol 1 No 02 (2018): Kinerja : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/kinerja.v1i02.473

Abstract

Taxpayer compliance is the fulfillment of obligations undertaken by the taxationof taxpayers in order to contribute to the country's development is expected in itsfulfillment is done on a voluntary basis. The tax is very important for Indonesia becauseof the country's development of tax income for the largest contributing country.The current tax receipts for the State. One of the obstacles that can inhibit theeffectiveness of tax collection is a taxpayer compliance ( tax compliance).This study aimed to test whether the influence of Tax Sanctions against a private PersonTaxpayer Compliance and service quality Fiskus influence against a Person TaxpayerCompliance. This research using a sample on the KPP Pratama Bekasi South in the 2012-2016 sample uses probalility. The research method used is the quantitative methods withmultiple regression analysis techniques and usingthe SPSS statistical test tool version 20.0.The results of this research show that the positive effect of significant tax penalties againstprivate persons the taxpayer compliance. Quality of service significantly influential fiskusagainst taxpayer compliance people person
PENGARUH GIRO WAJIB MINIMUM, BI RATE DAN INFLASI TERHADAP LOAN TO DEPOSIT RATIO N, Elly Soraya; Safitri, Rika
Kinerja Vol 2 No 01 (2019): Kinerja : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/kinerja.v2i01.475

Abstract

The purpose of this research is to analyze the influence of Minimum statutory reserve, BIRate, and Inflation towards Loan to Deposit Ratio. Population in this research used JointVenture Bank in Indonesian Banking Directory during period 2013 through 2017.Purposive sampling method were used as samples determining method and 14 bankselected as the sample of the research. This type of research is descriptive quantitative.Presentation and analysis of research data using descriptive statistical analysis, paneldata regression models, data estimation methods namely Chow Test, classicalassumption analysis using normality test, multicollinearity test and hypothesis test. Thisresult of research show that variable GWM have positive and not significant influence toLDR. Variable BI Rate have negative significant influence to LDR. And variable inflationhave positive significant influence to LDR. The coefficient of determination (R2) is 89%compared to the independent variable on the variable Loan to Deposit Ratio in 2013-2017. While 4% is contributed by other factors.
Co-Authors Fakhrana, Intan Safitri, Rika