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Abubakar Arif
DIII Akuntansi Perpajakan Fakultas Ekonomi Universitas Trisakti
Economics, Econometrics & Finance

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ANALISIS KAUSALITAS ANTARA PENERIMAAN PAJAK DENGAN TINGKAT KEGIATAN EKONOMI INDONESIA DENGAN PENDEKATAN GRANGER CAUSALITY Abubakar Arif; R Rosiyana Dewi
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 8 No. 1 (2013): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (639.119 KB) | DOI: 10.25105/jipak.v8i1.4502

Abstract

The purpose of this study is to analysis the causality between tax revenue and economy activity in Indonesia period 1990-2010. The design of this research used time series analysis model with Granger Causality Model with the step analusis are (1) determine long of lag to know how long tax revenue and economy activity influence, (2) determine causality test to proof there are causality or there are correlation one direction between tax revenue and economy activity, (3) analyze the power of correlation or influence between tax revenue and economy activity after the result of causali8ty test was reach. The analysis used in this research was time serieswith annual data,starting 1990 too 2010. Tax revenue and economy activity with proxy product domestic bruto are valuables used in this study. The result of this study are not find causality between tax revenue and economy activity in Indonesia but one direction correlation when tax revenue influence economy activity.By the regression analysis can proff that tax revenue influence significant positive to economy activity with multiplier effect less than 1.
ANALISIS PENGARUH PENYALURAN KREDIT USAHA RAKYAT TERHADAP PROFITABILITAS BANK PENYALUR KUR DI INDONESIA Maria Ariesta Utha; Abubakar Arif; Heti Budisusetyo
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 8 No. 2 (2013): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1926.943 KB) | DOI: 10.25105/jipak.v8i2.4516

Abstract

The background of this research is to analyze the effect of channeling the People's Business Credit to the profitability of banks in Indonesfa the People's Business Credit. This study uses quantitative data. The population in this study are listed Bank banking sector. Sampling was done by purposive sampling criterion is the People 's Business Credit bank so that in this study only uses five the People 's Business Credit bank from 2008 until 2010 . The number of observations in this study was 60. The method of analysis was conducted using Structural Equation Model. Results obtained are partial to the first direct effect Public Credit no significant effect on non-performing loons , the People's Business Credit positive and significant effect on the Loan to Deposit Ratio and Capital Adequacy Ratio . For both the direct effect of the non-performing loans and a significant negative impact on Return on Equity and Loan to Deposit Ratio positive and significant impact on the Return on Equity, Capital Adequacy Ratio whereas no significant effect on the Return to Equity. For indirect effects are indirect influence on the Public Credit positively Profitability
Co-Authors Heti Budisusetyo Maria Ariesta Utha R Rosiyana Dewi