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All Journal Islamic Ecomonics Journal Jambe Law Journal Syarikat : Jurnal Rumpun Ekonomi Syariah Nizham Journal of Islamic Studies Al-Iqtishadiyah: Ekonomi Syariah dan Hukum Ekonomi Syariah FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Adzkiya : Jurnal Hukum dan Ekonomi Syariah ECOPLAN : JOURNAL OF ECONOMICS AND DEVELOPMENT STUDIES KONSEP DAN TUJUAN PADA TINJUAN BISNIS SYARIAH Istinbath : Jurnal Hukum Jurnal Ilmu Perbankan dan Keuangan Syariah AS-SIYASI JOURNAL OF CONSTITUTIONAL LAW Amal: Jurnal Ekonomi Syariah AT-TIJARAH: Journal Islamic Banking and Finance Research MILRev: Metro Islamic Law Review JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan
Agus Alimuddin
Universitas Islam Negeri Jurai Siwo Lampung, Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Islamic Ecomonics Journal

 1 
Analysis of the Effect of Gross Domestic Product (GDP) and Total Population on State Tax Revenue (2016-2020) Lisda Aisyah; Meichio Lesmana; Muhammad Sauqi; Agus Alimuddin
Islamic Economics Journal Vol 8, No 1 (2022)
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (585.491 KB) | DOI: 10.21111/iej.v8i1.7503

Abstract

Taxes are the main sector that provides income to the state, from which these funds will be used to finance the running of various sectors in Indonesia. Therefore, to advance the country a policy is needed by optimizing tax revenue, and each taxpayer must fulfill its obligation to pay taxes. The purpose of this research is to determine the factors that influence the amount of national tax revenue in Indonesia. From the theory obtained and from several previous studies, there are several factors that influence tax revenue, including the Gross Domestic Product (GDP) and population. The data used in this study are secondary data for the period 2016 to 2020 taken from the official website, namely the Central Statistics Agency (BPS) and the Ministry of Finance of the Republic of Indonesia, which are then analyzed using multiple regression analysis. The results of this research indicate that the gross domestic product (GDP) and population variables simultaneously and partially has an effect on state tax revenue at the 5% and 1% significance levels while when viewed through Islamic principles, Gross Domestic Product (GDP) reaches 80 percent so that GDP of Indonesia is recorded at around USD 1 trillion or equivalent to Rp. 14.04 trillion. Keywords; Gross Domestoc Bruto (GDP); Total Population; State Tax Revenue, Islamic Economic Principles.
Analysis of the Effect of Gross Domestic Product (GDP) and Total Population on State Tax Revenue (2016-2020) Lisda Aisyah; Meichio Lesmana; Muhammad Sauqi; Agus Alimuddin
Islamic Economics Journal Vol. 8 No. 1 (2022)
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (585.491 KB) | DOI: 10.21111/iej.v8i1.7503

Abstract

Taxes are the main sector that provides income to the state, from which these funds will be used to finance the running of various sectors in Indonesia. Therefore, to advance the country a policy is needed by optimizing tax revenue, and each taxpayer must fulfill its obligation to pay taxes. The purpose of this research is to determine the factors that influence the amount of national tax revenue in Indonesia. From the theory obtained and from several previous studies, there are several factors that influence tax revenue, including the Gross Domestic Product (GDP) and population. The data used in this study are secondary data for the period 2016 to 2020 taken from the official website, namely the Central Statistics Agency (BPS) and the Ministry of Finance of the Republic of Indonesia, which are then analyzed using multiple regression analysis. The results of this research indicate that the gross domestic product (GDP) and population variables simultaneously and partially has an effect on state tax revenue at the 5% and 1% significance levels while when viewed through Islamic principles, Gross Domestic Product (GDP) reaches 80 percent so that GDP of Indonesia is recorded at around USD 1 trillion or equivalent to Rp. 14.04 trillion. Keywords; Gross Domestoc Bruto (GDP); Total Population; State Tax Revenue, Islamic Economic Principles.
Control Strategy in the Fight Again Internal Fraud (PT BPRS Kotabumi KC Bandar Lampung) Hotman Hotman; Anggoro Sugeng; Ananto Triwibowo; Agus Alimuddin
Islamic Economics Journal Vol. 9 No. 1 (2023)
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (715.194 KB) | DOI: 10.21111/iej.v9i1.9569

Abstract

Islamic banks that carry out their duties and functions as financial management institutions have the responsibility to maintain public trust by protecting and protecting customer money from all forms of irregularities. Moreover, irregularities are committed by people who work in Islamic banks themselves or what is known as internal fraud. PT BPRS Kotabumi, Bandar Lampung branch office, is one of the Islamic banks committed to fighting fraud. The form of the effort is to prevent it through internal control instruments. The purpose of this study is to determine the internal control at PT BPRS Kotabumi Bandar Lampung Branch Office as a strategy to prevent internal fraud. This research is a qualitative descriptive field research. Researchers use interview methods and documentation to collect the required data. The research data obtained are then analyzed by using inductive analysis techniques, namely analysis that begins with specific facts or events to draw conclusions. Based on the results of research that researchers have conducted, it can be concluded that internal control can be an instrument to prevent internal fraud. Internal control at BPRS Kotabumi Bandar Lampung branch includes four control components. The four components of control are the control environment, control activities, information and communication, and monitoring. 
Co-Authors Aisyah, Lisda Alfiani Saputri, Ari Alvia, Risa Ananto Triwibowo Anggoro Sugeng Atasoge, Immawan Azhar Ben Bambang Suhada Danil Asbihani Danil Asbihani Dwi Nugroho Dwi Nugroho Eko Prasetio, Eko Enny Puji Lestari Enny Puji Lestari Enny Puji Lestari Enny Puji Lestari, Enny Puji Fani Monada Essa Putri hasanudin muhammad Hasrun Afandi UmpuSinga Hotman Hotman Imanda Putra, Alfiansyah Immawan Azhar Ben Atasoge Isnaini, Desi Khoirul Abror Kurniawati, Devy Lisda Aisyah Lisda Aisyah Lupita Maemunah Maemunah Meichio Lesmana Muhammad Sauqi Muhammad Wahdini muhammad, hasanudin Mutsalim Khareng Nashirudin, Syukron Novita Damayanti Nyimas Lidya Putri Pertiwi Nyimas Lidya Putri Pertiwi Oki Hajiansyah Wahab Putri, Fani Monada Essa Putri, Rika Rahmanisa Rika Rahmanisa Putri Risa Alvia Riyan Erwin Hidayat Saputra, Afriyan Arya Suhairi Suhairi Suhairi Suhairi Suhairi Suhairi Syahpira, Jeni Wati, Rubianti Novita Irma Zuhraini