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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Puspita Dewi, Nolla
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Rasio Keuangan Terhadap Return on Asset dengan Capital Adequacy Ratio sebagai Variabel Moderating pada Bank Perkreditan Rakyat di Kepulauan Riau Harifda; Satriawan, Bambang; Puspita Dewi, Nolla
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): 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.v6i12.4801

Abstract

Technological developments, especially with the emergence of the internet and digital devices, have brought major changes to the world of banking. People's Credit Banks (BPR) have an important role in supporting community businesses, especially at the local or regional level. The following are some of the main roles played by BPR Banks in supporting community businesses. Research carried out at people's credit banks (BPR) in the Riau Islands registered with the OJK throughout 2019-2023. In this research, the author used the purposive method technique, which is a technique chosen by the researcher to achieve the researcher's objectives with the criteria that have been set so that there are 17 companies that meet the criteria. Based on the processed data obtained in the field, the final research results were found to be non- Performing Loans (NPL) have a direct significant effect on Return on Assets (ROA), Loan To Deposit Ratio (LDR) do not have a direct significant effect on Return on Assets (ROA) at Rural Banks (BPR) Batam City, Operational Costs Operational Income (BOPO) has a direct significant effect on Return On Assets (ROA) at Rural Banks (BPR) in Batam City, Capital Adequacy Ratio (CAR) does not significantly moderate between Net Performing Loans (NPL) and Loan To Deposit Ratio (LDR) on Return on Assets (ROA) at Rural Banks (BPR) in Batam City and the Capital Adequacy Ratio (CAR) significantly moderate the relationship between Operational Costs and Operating Income (BOPO) against Return On Assets (ROA) at Rural Credit Banks (BPR).
Pengaruh Pengetahuan Perpajakan, Sanksi Pajak dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi pada KPP Pratama Batam Selatan Dengan Sistem Perpajakan Online Sebagai Variabel Intervening Rucyana; Satriawan, Bambang; Puspita Dewi, Nolla
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): 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.v6i12.4839

Abstract

This study aims to determine the effect of tax knowledge, tax saction and tax rate on compliance taxpayer of private person with online tax system as a mediating variable at KPP Pratama Batam Selatan. The population used is an individual taxpayer registered at KPP Pratama Batam Selatan. This research is a type of quantitative research. The sampling method used in this study is accidental sampling and purposive sampling with a sample of 100 individual taxpayers who are registered at KPP Pratama Batam Selatan. This study uses primary data obtained from questionnaires. The analytical method used in this study is PLS-SEM using the SmartPLS version 4.1.0 application. The results show that the tax knowledge has a positive and significant effect on individual taxpayer compliance, tax saction has a positive and significant effect on individual taxpayer compliance, tax rate has a positive and significant effect on individual taxpayer compliance, online tax system has a positive and significant effect on individual taxpayer compliance. The tax knowledge, tax sanction and tax rate have a positive and significant effect on the online tax system. The online tax system can mediate the effect of tax knowledge, tax sanction and tax rate on compliance taxpayer of private person at KPP Pratama Batam Selatan.
Co-Authors Harifda Rucyana Satriawan, Bambang