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Journal : AFRE Accounting Financial Review

Realisasi Penerimaan Pajak Ditinjau Dari Perspektif Pendapatan Negara Syska Lady Sulistyowatie; Rizky Windar Amelia
AFRE (Accounting and Financial Review) Vol 3, No 1 (2020): July
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v3i1.4602

Abstract

Tax is the largest revenue of a country since it can be renewed flexibly in accordance with the developments. Tax is something that can be imposed on citizens as the reciprocity over the contra-actions made by the government, but of course the contra-achievement cannot be directly enjoyed by its citizens. The tax is levied by the government to finance the State budget. The population in this study is tax revenue consisting of Income tax (PPh), Value Added Tax Sales Tax on Luxury Goods (PPNPPnBM), Property Tax Land and Building Rights Acquisition Fees (PBBBPHTB), Other Taxes, Import Duties, Excise, and Export Taxes. While the sample in this study is Income Tax, Value Added Tax Sales Tax on Luxury Goods, Property Tax Land and Building Rights Acquisition Fees, Other Taxes, Import Duties, Excise, and Export Taxes from 2015-2019. The results of the study of Value Added Tax Sales Tax on Luxury Goods and Import Duties variables have a positive and significant effect on state income, while the variables Income tax, property tax land and building rights acquisition fees, Other Taxes, Excise, and Export Taxes have no effect on state revenues. DOI: https://doi.org/10.26905/afr.v3i1.4602
Asset Scale and Capital Structure on The Performance of Sharia Banks Rizky Windar Amelia; Cahaya Nugrahani
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 | DOI: 10.26905/afr.v1i2.2789

Abstract

The purpose of this study is to examine the effect of operation scale and capital structure on the performance of Sharia Banks - Sharia Business Units and Sharia BPR in Central Java and Yogyakarta Special Region. The level of performance is obtained through annual publication financial report in which the banking health ratio is measured through the criteria regulated by Bank Indonesia using five aspects of CAMEL, capital adequacy ratio, asset quality, management, earning, and liquidity aspects. The number of bank samples studied consisted of 15 sharia banks, sharia business units and 19 Sharia BPRs in Central Java and Yogyakarta Special Region using financial statements on December 31, 2015. The model tests were carried out using Pearson Product Moment and One-Way ANOVA tests. The test results explain there is a significant influence between the asset scale and capital structure on the performance of sharia banking operations. DOI: https://doi.org/10.26905/afr.v1i2.2789