ANALYSIS OF THE IMPACT OF TAX POLICY ON THE ECONOMIC GROWTH OF ISLAMIC BANKING IN INDONESIA
DOI:
https://doi.org/10.56406/sahidbankingjournal.v4i2.256Keywords:
Income Tax (PPh), Value Added Tax (PPN), Land and Building Tax (PBB), Capital Adequacy Ratio (CAR), Third Party Funds (DPK) and Sharia Banking Economic GrowthAbstract
This study aims to find out whether or not there is an influence of tax policies on the growth of the sharia banking economy in Indonesia. The subjects of this study are Income Tax (PPh), Value Added Tax (PPN), Land and Building Tax (PBB), Capital Adequacy Ratio (CAR) and Third Party Funds (DPK) in Sharia Commercial Banks in Indonesia. The result of this study is that there is partially no significant influence between the variables of Income Tax (PPh), Value Added Tax (PPN), Land and Building Tax (PBB) on the Capital Adequacy Ratio (CAR) and Third Party Funds (DPK) in Sharia Commercial Banks in Indonesia. However, simultaneously there is a significant influence between the variables of Income Tax (PPh), Value Added Tax (PPN), Land and Building Tax (PBB) on the Capital Adequacy Ratio (CAR) and Third Party Funds (DPK) in Sharia Commercial Banks in Indonesia.
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