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Journal : AFRE Accounting Financial Review

The Effect of Tax Fairness on Tax Compliance with Trust as an Intervening Variable Muslichah, Muslichah; Graha, Vina Satya
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 | Full PDF (514.431 KB) | DOI: 10.26905/afr.v1i2.2372

Abstract

The purpose of this study is to provide empirical evidence about the effect of tax fairness on tax compliance with trust to tax authority as an intervening variable.300 questionnaires were distributed, 195 were returned for a response rate of 65 percent. The Partial Least Squares (PLS) approach is used to test the hypotheses developed in this study. SmartPLS software is used for this study.This study reveals four important findings: (1) tax fairness has a significant positive effect on tax compliance, (2) tax fairness  has a significant positive effect on trust, (3) trust has a significant positive effect on tax compliance, (4) trust mediates the relationship between tax fairness and tax compliance.This research not only has implications on practice but also to the literature concerning the effect of tax fairness and truston tax compliance. It is also expected that this research provides valuable information for the government to create a fair tax system. DOI: https://doi.org/10.26905/afr.v1i2.2372
Pembiayaan Mudharabah, Musyarakah, Murabahah, dan Tingkat Profitabilitas Bank Syariah di Indonesia Sri Indah Istiowati; Muslichah Muslichah
AFRE (Accounting and Financial Review) Vol 4, No 1 (2021): July
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v4i1.5476

Abstract

The purpose of this study is to examine the effect of mudharabah, musharakah and murabahah financing on profitability. The population of this research is Islamic Banks in Indonesia that registered for five consecutive years (2015–2019). The sample of this research are 7 sharia banks, and 5 years periods resulted in 35 observation data. The multiple regression analysis model in used to test the hypothesis. The results of this study indicate that mudharabah, musharakah and murabahah financing have different influence on profitability. Musharakah and murabahah financing risk have negative influances on profitability. In contrast, mudharabah financing risk have positive influence on profitability of Sharia Banks in Indonesia.DOI: https://doi.org/10.26905/afr.v4i1.5476Â