Analisis Perbandingan Penghimpunan Dana Pihak Ketiga Bank Syariah Sebelum dan Sesudah Kebijakan Tax Amnesty

Authors

  • Tk. Umar Johan Program Studi Ekonomi Syariah, Fakultas Agama Islam, Universitas Muhammadiyah Malang
  • Muslikhati Muslikhati Program Studi Ekonomi Syariah, Fakultas Agama Islam, Universitas Muhammadiyah Malang

DOI:

https://doi.org/10.22219/jes.v3i1.5831

Keywords:

Sharia Bank, Third Party Funds, Tax Amnesty

Abstract

This study aims to reveal the comparison of Third Party Funds (DPK) of sharia bank as Bank Perception Tax Amnesty policy in 2016.This study used a comparative quantitative approach with the subject of research is the Third Party Funds of sharia bank the receiver of Tax Amnesty funds in 2016. The selection of DPK as a research setting based on the existence of funds for bank is vital for business continuity, because without sufficient funds the bank will not be function properly. The determination of samples was decided by Ministry of Economic in Republic Indonesia No.600/KMK.03/2016, so the sample of this research compare within 3 banks, those are; Bank Muamalat Indonesia, Bank Negara Indonesia Syariah, and Bank Syariah Mandiri. The test equipment used Paired Sample T-Test assisted software SPSS 21. The result of Paired Sample T-Test founded that there was α  P value t equal to 0,000 or< 0,05, means a significant difference of DPK accumulation before and after Tax Amnesty policy in 2016. The average of DPK sharia bank before Tax Amnesty policy accumulated Rp 124,1 Trillion and increased Rp 132,9 Trillion after Tax Amnesty policy.

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Author Biographies

Tk. Umar Johan, Program Studi Ekonomi Syariah, Fakultas Agama Islam, Universitas Muhammadiyah Malang

Program Studi Ekonomi Syariah, Fakultas Agama Islam,

Universitas Muhammadiyah Malang

Muslikhati Muslikhati, Program Studi Ekonomi Syariah, Fakultas Agama Islam, Universitas Muhammadiyah Malang

Program Studi Ekonomi Syariah, Fakultas Agama Islam,

Universitas Muhammadiyah Malang

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Published

2018-05-24

How to Cite

Johan, T. U., & Muslikhati, M. (2018). Analisis Perbandingan Penghimpunan Dana Pihak Ketiga Bank Syariah Sebelum dan Sesudah Kebijakan Tax Amnesty. Falah: Jurnal Ekonomi Syariah, 3(1), 13–24. https://doi.org/10.22219/jes.v3i1.5831

Issue

Vol. 3 No. 1 (2018)

Section

Journal Article

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