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All Journal Jurnal Akuntansi & Auditing Indonesia EL-MUHASABA Jurnal Keuangan dan Perbankan Media Ekonomi dan Manajemen The International Journal of Accounting and Business Society Monex: Journal of Accounting Research Akuisisi : Jurnal Akuntansi Al-Wijdan : Journal of Islamic Education Studies Jurnal Akuntansi dan Pajak AKUNTANSI DEWANTARA Jurnal Manajemen & Keuangan Moneter : Jurnal Akuntansi dan Keuangan Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen International Journal of Islamic Economics and Finance (IJIEF) AFRE Accounting Financial Review Jurnal Penelitian Teori & Terapan Akuntansi (PETA) JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Journal of Innovation in Business and Economics JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT JAIM (Jurnal Abdi Masyarakat) Value: Jurnal Manajemen dan Akuntansi Journal of Enterprise and Development (JED) Jurnal Riset Akuntansi Kontemporer Jurnal Revenue : Jurnal Ilmiah Akuntansi MAHESA : Malahayati Health Student Journal Jurnal ABM Mengabdi International Journal of Engagement and Empowerment (IJE2) Akuntansi Bisnis & Manajemen (ABM) Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Pengabdian Kepada Masyarakat Jurnal Inspirasi Binsis dan Manajemen Jurnal Pengabdian Masyarakat Bangsa International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) International Journal of Midwifery and Health Sciences Jurnal Pengabdian Kepada Masyarakat JURNAL KAJIAN PENDIDIKAN DAN CAKRAWALA PEMBELAJARAN
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Journal : AFRE Accounting Financial Review

The Effect of Tax Fairness on Tax Compliance with Trust as an Intervening Variable Muslichah, Muslichah; Graha, Vina Satya
AFRE (Accounting and Financial Review) Vol 1, No 2 (2018): December
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (514.431 KB) | DOI: 10.26905/afr.v1i2.2372

Abstract

The purpose of this study is to provide empirical evidence about the effect of tax fairness on tax compliance with trust to tax authority as an intervening variable.300 questionnaires were distributed, 195 were returned for a response rate of 65 percent. The Partial Least Squares (PLS) approach is used to test the hypotheses developed in this study. SmartPLS software is used for this study.This study reveals four important findings: (1) tax fairness has a significant positive effect on tax compliance, (2) tax fairness  has a significant positive effect on trust, (3) trust has a significant positive effect on tax compliance, (4) trust mediates the relationship between tax fairness and tax compliance.This research not only has implications on practice but also to the literature concerning the effect of tax fairness and truston tax compliance. It is also expected that this research provides valuable information for the government to create a fair tax system. DOI: https://doi.org/10.26905/afr.v1i2.2372
Pembiayaan Mudharabah, Musyarakah, Murabahah, dan Tingkat Profitabilitas Bank Syariah di Indonesia Sri Indah Istiowati; Muslichah Muslichah
AFRE (Accounting and Financial Review) Vol 4, No 1 (2021): July
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v4i1.5476

Abstract

The purpose of this study is to examine the effect of mudharabah, musharakah and murabahah financing on profitability. The population of this research is Islamic Banks in Indonesia that registered for five consecutive years (2015–2019). The sample of this research are 7 sharia banks, and 5 years periods resulted in 35 observation data. The multiple regression analysis model in used to test the hypothesis. The results of this study indicate that mudharabah, musharakah and murabahah financing have different influence on profitability. Musharakah and murabahah financing risk have negative influances on profitability. In contrast, mudharabah financing risk have positive influence on profitability of Sharia Banks in Indonesia.DOI: https://doi.org/10.26905/afr.v4i1.5476 
Co-Authors Abdul Kadir Usry Abdullah, Rose Amin, Aminul Anang Amir Kusnanto Anang Amir Kusnanto Anang Amir Kusnanto Andiani, Lidia Arniati, Tutik Asrori, Sobikhul Bayu Aji Kurniawan Bimantaka, Dea Amanda Bunyamin Bunyamin Bunyamin Bunyamin Cindy O. Pangemanan Devi Dwi Rahmawardani Dimas Junior Djoko Sugiono Dwi Susanti Faley, Hisner Glori Febriani Wahidatun Nirmah Fernanda, Hadiana Fernandhytia, Fernanda Galuh Asri Pratiwi Graha, Vina Satya Hariyanto Hariyanto Hedher Tuakia Hernani, Anggit Indirayani, Triana Kastelia Azaria Kurniawan, Joshua Kusnanto, Anang Amir Kusrini, Henni lail, nurul husnul Lidia Andiani Lidia Andiani Lidia Andiani Lubis, Rita Mahdalena Maria Gratia Kolo Mirza, Chafif Moh. Syadeli Mohamed Bashir Mohammad Syadeli Mohammad Syadeli Munfariqoh, Siti Muniroh, Muniroh Nirmah, Febriani Wahidatun Nunung Nurastuti Nurul Fajar Oniber Subana Hauteas Prajoga, Uke Putri Azzahroh Putri Rundulemo Rahmayanti, Arini Restinah, Anjar Rina Irawati Rosa Hanifah Rundulemo, Putri Samuel Halim Selsa Kurniawati Putri Siburian, Claranita Silferia, Silferia Siti Munfaqiroh Siti Munfariqoh Siwi Dyah Ratnasari Sobikhul Asrori Sonhaji *), Ferra Ika Wardani Solechan Sonhaji Sonhaji Sri Indah Istiowati Sri Indrawati Sunarto Sunarto Sunarto Sunarto Sunarto Sunarto Surtini, Surtini Susetyo Dimas Wardhana Titin Rustini, Titin Tutik Arniati Uke Prajoga Uke Prayoga Uke Prayoga Usry, Abdul Kadir Wijaya, Dean Ascha Yohanes Firmansyah Youdisanita Lering, Gabriela Yulianus Bramero Kurniawan Rugu Yuniarti Hidayah Suyoso Putra