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All Journal Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Nurhayati Panigoro
Universitas Negeri Gorontalo
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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IMPLEMENTASI PEMBIAYAAN KPR MURAHABAH DITINJAU DENGAN PSAK 102 PADA BANK MUAMALAT KCU GORONTALO Nismawati Ali; Niswatin Niswatin; Nurhayati Panigoro
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 6, No 1 (2023)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

This research aims to understand the implementation of home ownership credit (KPR) using murabahah contract in accoradance with PSAK 102 (Accounting Standars) at Bank Muamalat Main Branch Office (KCU) Gorontalo. This research subject is Bank Muamalat Main Branch Office (KCU) Gorontalo, and the research with data collection techniques, including observation, interviews, and documentation. This research employs qualitativbe research analysis. In conclusion, the implementation of home ownership credit (KPR) using murabahah at Bank Muamalat Main Branch Office (KCU) Gorontalo is in accordance with PSAK 102 (Accounting Standars), but there are still some differences compared to the provisions stated in PSAK 102. The implementation at Bank Muamalat Main Branch Office (KCU) Gorontalo allows discount to be given only based on the bank’s regulations, and these discounts are not explicitly stipulated in the contract. Additionaly, providing a down payment for murabahah financing is not obligatory, as the nature of the contract changes to musyarakah if a down payment is used
Analisis Pengaruh Kesadaran Wajib Pajak dan Pengetahuan Wajib Pajak Terhadap Kepatuhan dalam Membayar Pajak Kendaraan Bermotor (PKB) dengan Pemutihan Pajak Sebagai Variabel Moderasi di Wilayah Samsat Kota Gorontalo Sri Susanti Tahuna; Ayu Rakhma; Nurhayati Panigoro
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i2.2934

Abstract

This research aims to determine the effect of taxpayer awareness and taxpayer knowledge on compliance in paying motor vehicle tax (PKB) with tax relief as a moderating variable in the Samsat area of ​​Gorontalo City. The type of method used in this research is a quantitative method with data collection techniques using primary data. The number of samples in this research was 100 samples. The tool used in this research uses multiple linear regression analysis and moderation. The results of this research show that taxpayer awareness and taxpayer knowledge simultaneously influence motor vehicle taxpayer compliance in UPT. Gorontalo City Samsat. This proves that the higher the taxpayer awareness and taxpayer knowledge, the higher the taxpayer compliance, and vice versa, the lower the taxpayer awareness and taxpayer knowledge, the lower the taxpayer compliance. The tax whitening program as a moderating variable cannot moderate the influence of taxpayer awareness and taxpayer knowledge on taxpayer compliance in UPT. Gorontalo City Samsat. This proves that tax whitening can weaken taxpayer awareness and taxpayer knowledge of taxpayer compliance.
Co-Authors Ayu Rakhma Nilawaty Yusuf Nismawati Ali Niswatin Siti Muslihah Sri Susanti Tahuna