Ditemukan 4 dokumen yang sesuai dengan query
Yonas Janzeddin
"
In order to improving awareness and compliance of taxpayers about their rights and obligations, the understanding about justice from a rule of law and regulation looked into to play an important part in improving awareness and taxpayer compliance. Comprehended level of justice of a rule is hence expected by a taxpayer earn more own awareness and compliance about their obligation of taxation. The target of this research is to analyze the level of justice from an imposition of Tax, which is Income Recognition of bank interest payable write-off, evaluated from principle of taxation justice. In this research, a descriptive analysis method was used by through study of bibliography comparing opinion among experts according to their definition, with rule of law and regulation about Recognition of Income for Bank Interest Payable Write-Off. The evaluation use Model System which assessing a policy by comparing input, Process, and Output of law and regulation policy. From the analyze result, pulled conclusion that rule of legislation of Income Tax about Recognition of Income for Bank Interest Payable Write-Off Do Not reflect principle of justice either through Horizontal and also Vertical, because Income Recognition [of] according to rule of legislation do not in line with taxpayer ability, if compared to Income Recognition from business transaction besides Interest Payable Write-Off.Revising rule Article 4 sentence (1) Law of Number 7 Year 1983 about Income Tax as have been altered last with Law of Number 17 Year 2000 related with Recognition of Income for Bank Interest Payable Write-Off would be able to bring constructive benefit, in the effort to improve level of its justice."
Depok: Fakultas Ilmu Sosial dan Ilmu Politik Universitas Indonesia, 2005
T22598
UI - Tesis Membership Universitas Indonesia Library
Aditya Suselo
"Transmisi kebijakan moneter dapat dilakukan melalui beberapa saluran, dimana salah satunya adalah melalui saluran suku bunga. Studi ini, mengukur besaran perubahan suku bunga perbankan terhadap perubahan suku bunga acuan, dengan melihat momentum interest rate pass through dengan pengukuran menggunakan metode Error ndash; correction model. Tingkat suku bunga deposito tenor 6 bulan pada jangka panjang memiliki pass through tidak sempurna dengan nilai koefisien 0.48 , dan deposito 24 bulan pada jangka panjang memiliki pass through terlebihi dengan nilai koefisien 1.80. Sedangkan, tingkat suku bunga kredit modal kerja dan investasi memiliki besaran pass through tidak sempurna dengan masing ndash; masing nilai koefisien sebesar 0.69 dan 0.23.
Transmission of monetary policy have several channels, and one of them is through interest rate channel. This study, attempt to measure the change of bank rsquo s interest rate toward the change in central bank rsquo s policy rate, by seeing the momentum of interest rate pass through using error ndash correction model. Deposit rate with 6 months period exhibit long run incomplete pass through with a coefficient of 0.48, and deposit with 24 months period exhibit long run overcomplete pass through with a coefficient of 1.80. As for working capital and investment loan, have incomplete pass through with each coefficient respective of 0.69 and 0.23."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2017
S69859
UI - Skripsi Membership Universitas Indonesia Library
Nurdina Rahmah
"Penelitian ini bertujuan menganalisis pola hubungan antara tingkat imbal hasil tabungan dan deposito mudharabah 1 bulan. 3 bulan, 6 bulan, dan 12 bulan di Bank Muamlat Indonesia (BMI) dan Bank Syariah Mandiri (BSM) dengan suku bunga tabungan dan deposito perbankan konvensional. Penelitian ini merujuk pada penelitian yang dilakukan oleh Kaleem dan Isa (2003) di Malaysia. Dengan menggunakan Granger Causality Test. diketahui bahwa tidak ada hubungan antara produk /iending di kedua bank umum syariah tersebut dengan produk simpanan perbankan konvensional. lni artinya bahwa suku bunga tidak memberikan dampak terhadap tingkat imbal hasil BMI dan BSM. Kemudian, hasil uji tersebut diperkuat dengan hasil regresi model distribusi lag, dimana outputnya menunjukkan pengaruh yang sangat rendah di antara obyek penelitian ini. Persamaan-persarnaan tersebut memiliki koefisien determinasi yang sangat rendah dan tidak signifikannya variabel independen baik secara individu maupun secara bersama-sama. Meskipun hasil ini diharapkan tetapi dalam kenyataannya manajemen bank syariah masih mempertimbangkan suku bunga simpanan bank konvensional. Sehingga, kesimpulan penelitian ini perlu ditanggapi secara hail-hati. Meskipun demikian. tingkat imbal hasil simpanan pada bank syariah dan suku bunga simpanan pada bank konvensional tidak dapat diperbandingkan sebagaimana yang berkembang di masvarakal. Ketika manajemen bank syariah menetapkan tingkat imbal hasil tersebut, ia tengah bertindak rasional karena pihak manajemen tidak hanya mempertimbangkan unsur dunia tetapi juga akhirat.
The purpose of this research is to analyze the causal relationship between rate of return of mudharabah saving deposit and mudharabah term deposit under four different categories i.e. I month. 3 months_ 6 months, and 12 months in Bank Muamalat Indonesia (BMI) and Bank Syariah Mandiri (BSM) and interest rate of saving accounts and time deposit in conventional banking. The approach used in this study is similar to the econometric procedure used on Kaleem and lsa (2003) study in Malaysia. According to the Granger causality test, this research indicates that there is no causal relationship between rate of return (pricing) and interest rate of both savings and deposit. It means that interest rate doesn't have impact in all cases on the Islamic rate of return (BMI and BSNi). Afterward, the outputs of distributed-lag models strengthen the Granger test result. Each models has low coefficient of determination and repressors whether individually or jointly semi to be statistically insignificant. Nevertheless this is the expected result; in fact Islamic banking management still considers interest rate of funding at conventional banking. That is why the conclusion of this research should be responded cautiously. However, both rate of return and interest rate have different pricing mechanism. Islamic banking management acts in a rational way when determining its rate of return because it not only considers the immediate financial returns but also the return in the hereafter."
Jakarta: Program Pascasarjana Universitas Indonesia, 2005
T15191
UI - Tesis Membership Universitas Indonesia Library
Andreas Eduardo Lazuardi
"Studi ini mengukur tingkat kesempurnaan interest rate pass-through dan kecepatan penyesuaian tingkat suku bunga perbankan terhadap perubahan tingkat suku bunga acuan. Error-correction model digunakan untuk menangkap dinamika jangka pendek yaitu koefisien koreksi suku bunga perbankan ketika terjadi deviasi kesetimbangan jangka panjang antara tingkat suku bunga acuan dan suku bunga perbankan. Tingkat suku bunga Kredit Modal Kerja memiliki pass-through jangka panjang yang tidak sempurna dengan nilai koefisien 0,95; pass-through jangka pendek yang tidak sempurna dengan nilai koefisien 0,24; dan kecepatan penyesuaian terhadap perubahan tingkat suku bunga acuan sekitar 19 bulan. Hasil yang serupa juga ditemukan pada tingkat suku bunga kredit investasi dengan pass-through jangka panjang 0,85; pass-through jangka pendek 0,23; dan kecepatan penyesuaian terhadap perubahan tingkat suku bunga acuan sekitar 13 bulan. Dari sisi deposit, tingkat suku bunga deposito 1 bulan memiliki pass-through jangka panjang 0,86; pass-through jangka pendek 0,42; dan kecepatan penyesuaian terhadap perubahan tingkat suku bunga acuan sekitar 12 bulan.
This study attempts to measure the degree of interest rate pass-through and the speed of adjustment of commercial banking interest rates against the shift in the central bank policy rate. The study utilizes error-correction model to capture the short term dynamic, namely the coefficients indicating correction of the commercial bank interest rates whenever they drifted away from the long-term equilibrium between the commercial bank interest rates and the central bank policy rate. Working capital loan exhibited incomplete long-run pass-through with coefficient of 0.95, incomplete short-term pass-through of 0.24, and speed of adjustment approximating 19 month. Similarly, investment loan exhibited long-run pass-through coefficient of 0.85, short-term pass-through 0.23, and speed of adjustment approximating 13 month. On the deposit side, 1-month fixed deposit exhibited long-run pass-through coefficient of 0.86, short-term pass-through 0.42, and speed of adjustment approximating 12 month."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2013
T39310
UI - Tesis Membership Universitas Indonesia Library