Pub Date : 2021-10-04DOI: 10.31958/al-ittifaq.v1i1.3269
S. Rizki, Ifelda Nengsih, Karmila Agustin
Tujuan dari penelitian yang penulis lakukan adalah untuk mengetahui pengaruh Pajak Daerah dan Retribusi Daerah terhadap Pendapatan Asli Daerah (PAD) Kabupaten Lima Puluh Kota. Penelitian ini menggunakan jenis penelitian fiel reaseach (studi lapangan) dengan pendekatan Kuantitatif, sumber data yang digunakan dalam penelitian ini adalah sumber data Skunder yaitu Laporan Keuangan Daerah Kabupaten Lima Puluh Kota, sedangkan teknik pengumpulan data yang digunakan adalah teknik Dokumentasi. Hasil penelitian secara Parameter Estimates menunjukan Pajak daerah berpengaruh terhadap Pendapatan Asli Daerah (PAD) Kabupaten Lima Puluh Kota.Sedangkan Retribusi daerah tidak berpengaruh terhadap Pendapatan Asli Daerah (PAD) Kabupaten Lima Puluh Kota.Secara Simultal yaitu uji Pseudo R-Square menunjukan Pajak daerah dan Retribusi daerah berpengaruh terhadap Pendapatan Asli Daerah (PAD) Kabupaten Lima Puluh Kota.Kata Kunci : Pajak Daerah, Retribusi Daerah dan Pendapatan Asli Daerah (PAD)
{"title":"PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN LIMA PULUH KOTA","authors":"S. Rizki, Ifelda Nengsih, Karmila Agustin","doi":"10.31958/al-ittifaq.v1i1.3269","DOIUrl":"https://doi.org/10.31958/al-ittifaq.v1i1.3269","url":null,"abstract":"Tujuan dari penelitian yang penulis lakukan adalah untuk mengetahui pengaruh Pajak Daerah dan Retribusi Daerah terhadap Pendapatan Asli Daerah (PAD) Kabupaten Lima Puluh Kota. Penelitian ini menggunakan jenis penelitian fiel reaseach (studi lapangan) dengan pendekatan Kuantitatif, sumber data yang digunakan dalam penelitian ini adalah sumber data Skunder yaitu Laporan Keuangan Daerah Kabupaten Lima Puluh Kota, sedangkan teknik pengumpulan data yang digunakan adalah teknik Dokumentasi. Hasil penelitian secara Parameter Estimates menunjukan Pajak daerah berpengaruh terhadap Pendapatan Asli Daerah (PAD) Kabupaten Lima Puluh Kota.Sedangkan Retribusi daerah tidak berpengaruh terhadap Pendapatan Asli Daerah (PAD) Kabupaten Lima Puluh Kota.Secara Simultal yaitu uji Pseudo R-Square menunjukan Pajak daerah dan Retribusi daerah berpengaruh terhadap Pendapatan Asli Daerah (PAD) Kabupaten Lima Puluh Kota.Kata Kunci : Pajak Daerah, Retribusi Daerah dan Pendapatan Asli Daerah (PAD)","PeriodicalId":272906,"journal":{"name":"AL-ITTIFAQ: Jurnal Ekonomi Syariah","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116556746","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-10-04DOI: 10.31958/al-ittifaq.v1i1.3268
Ivo Sabrina, Fitri Yenti, Amamil Husni
Tujuan penelitian ini untuk menjelaskan pengaruh nilai tukar rupiah terhadap profitabilitas Bank Umum Syariah di Indonesia, menjelaskan pengaruh inflasi terhadap profitabilitas Bank Umum Syariah di Indonesia dan menjelaskan pengaruh nilai tukar rupiah dan inflasi secara bersama-sama terhadap profitabilitas Bank Umum Syariah di Indonesia. Jenis penelitian yang penulis lakukan adalah penelitian lapangan(field research)dengan pendekatan deskriptif kuantitatif, merupakan suatu penelitian yang dimaksudkan untuk menyelidiki suatu keadaan tentang bagaimana pengaruh nilai tukar rupiah dan inflasi terhadap profitabilitas Bank Umum Syariah di Indonesia. Hasil penelitian ini adalah: nilai tukar rupiah memiliki pengaruh positif dan signifikan terhadap profitabilitas Bank Umum Syariah di Indonesia yang ditunjukkan pada setiap peningkatan nilai tukar rupiah sebesar Rp.1 maka profitabilitas Bank Umum Syariah di Indonesia meningkat sebesar 0,00005829. Inflasi memiliki pengaruh positif dan signifikan terhadap profitabilitas Bank Umum Syariah di Indonesia yang ditunjukkan pada setiap peningkatan inflasi sebesar 1%, maka profitabilitas Bank Umum Syariah di Indonesia meningkat sebesar 1,1%. Nilai tukar rupiah dan inflasi secara bersama-samamemiliki pengaruh positif dan signifikan terhadap profitabilitas Bank Umum Syariah di Indonesia, ditunjukkan dengan nilai uji Fhitung> Ftabel yaitu 4,629 > 3,13 dan signifikansinya < 0,05 yaitu 0,000 < 0,05.Katakunci: Nilai Tukar Rupiah, Inflasi, Profitabilitas
{"title":"PENGARUH VARIABEL EKONOMI MAKRO NILAI TUKAR RUPIAH DAN INFLASI TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA","authors":"Ivo Sabrina, Fitri Yenti, Amamil Husni","doi":"10.31958/al-ittifaq.v1i1.3268","DOIUrl":"https://doi.org/10.31958/al-ittifaq.v1i1.3268","url":null,"abstract":"Tujuan penelitian ini untuk menjelaskan pengaruh nilai tukar rupiah terhadap profitabilitas Bank Umum Syariah di Indonesia, menjelaskan pengaruh inflasi terhadap profitabilitas Bank Umum Syariah di Indonesia dan menjelaskan pengaruh nilai tukar rupiah dan inflasi secara bersama-sama terhadap profitabilitas Bank Umum Syariah di Indonesia. Jenis penelitian yang penulis lakukan adalah penelitian lapangan(field research)dengan pendekatan deskriptif kuantitatif, merupakan suatu penelitian yang dimaksudkan untuk menyelidiki suatu keadaan tentang bagaimana pengaruh nilai tukar rupiah dan inflasi terhadap profitabilitas Bank Umum Syariah di Indonesia. Hasil penelitian ini adalah: nilai tukar rupiah memiliki pengaruh positif dan signifikan terhadap profitabilitas Bank Umum Syariah di Indonesia yang ditunjukkan pada setiap peningkatan nilai tukar rupiah sebesar Rp.1 maka profitabilitas Bank Umum Syariah di Indonesia meningkat sebesar 0,00005829. Inflasi memiliki pengaruh positif dan signifikan terhadap profitabilitas Bank Umum Syariah di Indonesia yang ditunjukkan pada setiap peningkatan inflasi sebesar 1%, maka profitabilitas Bank Umum Syariah di Indonesia meningkat sebesar 1,1%. Nilai tukar rupiah dan inflasi secara bersama-samamemiliki pengaruh positif dan signifikan terhadap profitabilitas Bank Umum Syariah di Indonesia, ditunjukkan dengan nilai uji Fhitung> Ftabel yaitu 4,629 > 3,13 dan signifikansinya < 0,05 yaitu 0,000 < 0,05.Katakunci: Nilai Tukar Rupiah, Inflasi, Profitabilitas","PeriodicalId":272906,"journal":{"name":"AL-ITTIFAQ: Jurnal Ekonomi Syariah","volume":"53 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132027603","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-10-04DOI: 10.31958/al-ittifaq.v1i1.3264
Elmiliyani Wahyuni, Yeni Melia, Merial Ulfa
This study aims to analyze and determine the effect of the US Dollar Exchange Rate and Inflation on Third Party Funds (TPF) at Bank Nagari Syariah Batusangkar Branch for the period 2013-2018. The type of research used in this research is field research with quantitative research methods using a descriptive approach, and using eviews analysis tools with multiple regression and using the Ordinary Least Square (OLS) estimation method. The results of this study indicate that the US Dollar exchange rate variable with a coefficient value (8.141176), the probability value (0.0332) has a positive and significant effect on Third Party Funds (TPF), the inflation variable has a negative and insignificant effect on Third Party Funds (TPF) with a coefficient value ( -0.697542) probability value (0.1019) while the variable US dollar exchange rate and inflation together have a positive and significant effect on third party funds using the Ordinary Least Square (OLS) method, the F-statistic value is 31.98483 with a probability of 0.009481.
本研究旨在分析和确定2013-2018年期间美元汇率和通货膨胀对银行巴图桑卡分行第三方基金(TPF)的影响。本研究使用的研究类型是实地研究，采用描述性的定量研究方法，并使用eviews分析工具，采用多元回归和普通最小二乘(OLS)估计方法。本研究结果表明，美元汇率变量的系数值为8.141176，概率值为0.0332，对第三方基金(TPF)有显著的正向影响;通货膨胀变量对第三方基金(Third Party Funds, TPF)的影响为负向且不显著，其系数值为-0.697542，概率值为0.1019，而美元汇率和通货膨胀变量共同对第三方基金的影响为正向且显著。利用普通最小二乘法(OLS)， f统计值为31.98483，概率为0.009481。
{"title":"PENGARUH KURS DOLAR AS DAN INFLASI TERHADAP DANA PIHAK KETIGA (DPK) PADA BANK NAGARI SYARIAH CABANG BATUSANGKAR","authors":"Elmiliyani Wahyuni, Yeni Melia, Merial Ulfa","doi":"10.31958/al-ittifaq.v1i1.3264","DOIUrl":"https://doi.org/10.31958/al-ittifaq.v1i1.3264","url":null,"abstract":"This study aims to analyze and determine the effect of the US Dollar Exchange Rate and Inflation on Third Party Funds (TPF) at Bank Nagari Syariah Batusangkar Branch for the period 2013-2018. The type of research used in this research is field research with quantitative research methods using a descriptive approach, and using eviews analysis tools with multiple regression and using the Ordinary Least Square (OLS) estimation method. The results of this study indicate that the US Dollar exchange rate variable with a coefficient value (8.141176), the probability value (0.0332) has a positive and significant effect on Third Party Funds (TPF), the inflation variable has a negative and insignificant effect on Third Party Funds (TPF) with a coefficient value ( -0.697542) probability value (0.1019) while the variable US dollar exchange rate and inflation together have a positive and significant effect on third party funds using the Ordinary Least Square (OLS) method, the F-statistic value is 31.98483 with a probability of 0.009481.","PeriodicalId":272906,"journal":{"name":"AL-ITTIFAQ: Jurnal Ekonomi Syariah","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129043180","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
From the research conducted by the author in the field, it can be concluded that the distribution system for the palm plantation in Nagari Andaleh Baruh Bukik consists of the first three types of profit sharing with a ratio of 50%: 50%, a system of help, and a system of profit sharing with a ratio of 70%. : 30%. Profit sharing is carried out between the owner and cultivator of the palm plantation in Nagari Andaleh Baruh Bukik which has been mutually agreed to contain gharar and there is injustice in the distribution of the results from the palm tree (enau). Should every yield obtained from the palm tree (enau) cultivators must explain in detail to the owner about the results obtained. Every result obtained by the owner is also entitled to get results, such as selling fruit tabs, selling palm fibers, selling leaves and sticks of palm branches, and selling palm stems. So that the occurrence of an action that has taken the rights of others in the form of unfair distribution of results. This is evident when the distribution of the yield from the palm plantation often occurs problems caused by inconsistencies with what was agreed at the beginning with the results obtained between the cultivator and the owner.Keywords: System, profit sharing, Sharia economy
{"title":"SISTEM BAGI HASIL KEBUN AREN DALAM PERSPEKTIF EKONOMI SYARIAH DI NAGARI ANDALEH BARUH BUKIK KECAMATAN SUNGAYANG KABUPATEN TANAH DATAR","authors":"Himyar Pasrizal, Rahmat Firdaus, Mirawati Mirawati","doi":"10.31958/al-ittifaq.v1i1.3263","DOIUrl":"https://doi.org/10.31958/al-ittifaq.v1i1.3263","url":null,"abstract":"From the research conducted by the author in the field, it can be concluded that the distribution system for the palm plantation in Nagari Andaleh Baruh Bukik consists of the first three types of profit sharing with a ratio of 50%: 50%, a system of help, and a system of profit sharing with a ratio of 70%. : 30%. Profit sharing is carried out between the owner and cultivator of the palm plantation in Nagari Andaleh Baruh Bukik which has been mutually agreed to contain gharar and there is injustice in the distribution of the results from the palm tree (enau). Should every yield obtained from the palm tree (enau) cultivators must explain in detail to the owner about the results obtained. Every result obtained by the owner is also entitled to get results, such as selling fruit tabs, selling palm fibers, selling leaves and sticks of palm branches, and selling palm stems. So that the occurrence of an action that has taken the rights of others in the form of unfair distribution of results. This is evident when the distribution of the yield from the palm plantation often occurs problems caused by inconsistencies with what was agreed at the beginning with the results obtained between the cultivator and the owner.Keywords: System, profit sharing, Sharia economy ","PeriodicalId":272906,"journal":{"name":"AL-ITTIFAQ: Jurnal Ekonomi Syariah","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128978504","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-10-04DOI: 10.31958/al-ittifaq.v1i1.3209
Husni Shabri, Aini Yasri, Muhammad Deni Putra
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kompensasi dan disiplin kerja terhadap kinerja pegawai kantor wali nagari Baringin Lima Kaum. Jenis penelitin ini adalah penelitian lapangan dengan metode kuantitatif deskriptif. Hasil penelitian menunjukan bahwa kompensasi tidak berpengaruh terhadap kinerja pegawai secara parsial, namun disiplin kerja secara parsial berpengaruh positif dan signifikan terhadap kinerja pegawai kantor wali nagari Baringin. Sedangkan secara simultan kompensasi dan disiplin kerja berpengaruh positif terhadap kinerja pegawai kantor wali nagari Baringin Kecamatan Lima Kaum. Hasil peneilian ini memiliki kontribusi bagi manajemen kontor wali nagari dalam meningkat kinerja pegawai di masa yang akan datang.
这项研究的目的是研究和分析薪酬和就业纪律对利马纳格里·巴旺主教办公室工作人员绩效的影响。这是一种定量描述性的实地研究。研究表明，补偿不影响部分员工的工作表现，但部分工作纪律对监护人纳格里·巴旺的工作表现产生了积极而重要的影响。然而，同时的补偿和工作纪律对纳格里·巴旺区(nagari Baringin Lima street)监护人办公室的表现产生了积极的影响。这些调查结果为未来保管人的保管人管理做出了贡献。
{"title":"ANALISIS KINERJA PEGAWAI KANTOR WALI NAGARI BARINGIN KECAMATAN LIMA KAUM: DETERMINASI KOMPENSASI DAN DISIPLIN KERJA","authors":"Husni Shabri, Aini Yasri, Muhammad Deni Putra","doi":"10.31958/al-ittifaq.v1i1.3209","DOIUrl":"https://doi.org/10.31958/al-ittifaq.v1i1.3209","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kompensasi dan disiplin kerja terhadap kinerja pegawai kantor wali nagari Baringin Lima Kaum. Jenis penelitin ini adalah penelitian lapangan dengan metode kuantitatif deskriptif. Hasil penelitian menunjukan bahwa kompensasi tidak berpengaruh terhadap kinerja pegawai secara parsial, namun disiplin kerja secara parsial berpengaruh positif dan signifikan terhadap kinerja pegawai kantor wali nagari Baringin. Sedangkan secara simultan kompensasi dan disiplin kerja berpengaruh positif terhadap kinerja pegawai kantor wali nagari Baringin Kecamatan Lima Kaum. Hasil peneilian ini memiliki kontribusi bagi manajemen kontor wali nagari dalam meningkat kinerja pegawai di masa yang akan datang.","PeriodicalId":272906,"journal":{"name":"AL-ITTIFAQ: Jurnal Ekonomi Syariah","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127955385","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to determine how to analyze the effect of investment, human development index and labor on the economic growth of West Sumatra in the 2010-2019 period. The data used in this study is secondary data, namely panel data consisting of time series data over a period of ten years, namely 2010-2019. The method used for sampling this research using saturated sampling. This study uses the SPSS program version 23. Based on the hypothesis testing carried out using multiple linear regression analysis with the results Y = 20.139 +0.001 X1 - 0.208 X2 - 0.017 X3 at a significance level of 0.05 on the three variables, with an investment value of tcount 0.774 0.05 indicates a positive direction, HDI tcount -3.360> t table 1.943, sig value 0.015 <0.05 indicates negative direction, and Labor tcount 0.774 0.05 indicates Negative direction, the results of this study prove that partially the human development index has an effect on economic growth, while the investment and labor variables have no effect on economic growth. The results of simultaneous research on investment, human development index, and labor have a significant effect on economic growth with tcount 5,137> ttable 4,76, sig value 0.043 <0.05.
{"title":"ANALISIS PENGARUH INVESTASI, INDEKS PEMBANGUNAN MANUSIA DAN TENAGA KERJA TERHADAP PERTUMBUHAN EKONOMI (Studi Pada Sumatera Barat Tahun 2010-2019)","authors":"Syofria Meidona, Virell Prastama, Elsa Fitri Amran","doi":"10.31958/al-ittifaq.v1i1.3072","DOIUrl":"https://doi.org/10.31958/al-ittifaq.v1i1.3072","url":null,"abstract":"This study aims to determine how to analyze the effect of investment, human development index and labor on the economic growth of West Sumatra in the 2010-2019 period. The data used in this study is secondary data, namely panel data consisting of time series data over a period of ten years, namely 2010-2019. The method used for sampling this research using saturated sampling. This study uses the SPSS program version 23. Based on the hypothesis testing carried out using multiple linear regression analysis with the results Y = 20.139 +0.001 X1 - 0.208 X2 - 0.017 X3 at a significance level of 0.05 on the three variables, with an investment value of tcount 0.774 0.05 indicates a positive direction, HDI tcount -3.360> t table 1.943, sig value 0.015 <0.05 indicates negative direction, and Labor tcount 0.774 0.05 indicates Negative direction, the results of this study prove that partially the human development index has an effect on economic growth, while the investment and labor variables have no effect on economic growth. The results of simultaneous research on investment, human development index, and labor have a significant effect on economic growth with tcount 5,137> ttable 4,76, sig value 0.043 <0.05.","PeriodicalId":272906,"journal":{"name":"AL-ITTIFAQ: Jurnal Ekonomi Syariah","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133690679","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-09-30DOI: 10.31958/al-ittifaq.v1i1.3271
Desy Farina, R. Candra, Yudie Irawan
Penelitian ini bertujuan Untuk mengetahui pengaruh Pengenaan PPN terhadap daya beli konsumen barang elektronik di pasar Batusangkar. Penulis menggunakan jenis penelitian lapangan (field research) yang dilakukan di pasar Batusangkar pada toko elektronik dengan menggunakan pendekatan Deskriftif Kuantitatif. Populasi dalam penelitian ini adalah konsumen barang elektronik di pasar Batusangkar, pengambilan sampel dilakukan dengan teknik random sampling, jumlah sampel ditentukan sebanyak 50 orang dari jumlah polulasi sebanyak 100 orang. Teknik pengumpulan data yang dipakai adalah dengan menggunakan kuesioner. Teknik analisis data yang digunakan untuk menjawab hipotesis dalam penelitian ini adalah teknik analisis regresi linier sederhana, sehingga dapat diketahui bahwa adanya pengaruh pajak pertambahan nilai terhadap daya beli konsumen barang elektronik di pasar Batusangkar. Hal ini dibuktikan dengan koefisien korelasi antara Pajak Pertambahan Nilai dengan Daya Beli sebesar 0,812 yang bearti korelasi positif dan mempunyai hubungan yang sangat kuat, Artinya jika harga naik maka daya beli konsumen akan menurun mengakibatkan pajak yang dikenekan berupa PPN juga akan menurun.Kata Kunci : Pajak Pertambahan Nilai, Daya Beli Konsumen
{"title":"PENGARUH PENGENAAN PAJAK PERTAMBAHAN NILAI (PPN) TERHADAP DAYA BELI KONSUMEN BARANG ELEKTRONIK DI PASAR BATUSANGKAR","authors":"Desy Farina, R. Candra, Yudie Irawan","doi":"10.31958/al-ittifaq.v1i1.3271","DOIUrl":"https://doi.org/10.31958/al-ittifaq.v1i1.3271","url":null,"abstract":"Penelitian ini bertujuan Untuk mengetahui pengaruh Pengenaan PPN terhadap daya beli konsumen barang elektronik di pasar Batusangkar. Penulis menggunakan jenis penelitian lapangan (field research) yang dilakukan di pasar Batusangkar pada toko elektronik dengan menggunakan pendekatan Deskriftif Kuantitatif. Populasi dalam penelitian ini adalah konsumen barang elektronik di pasar Batusangkar, pengambilan sampel dilakukan dengan teknik random sampling, jumlah sampel ditentukan sebanyak 50 orang dari jumlah polulasi sebanyak 100 orang. Teknik pengumpulan data yang dipakai adalah dengan menggunakan kuesioner. Teknik analisis data yang digunakan untuk menjawab hipotesis dalam penelitian ini adalah teknik analisis regresi linier sederhana, sehingga dapat diketahui bahwa adanya pengaruh pajak pertambahan nilai terhadap daya beli konsumen barang elektronik di pasar Batusangkar. Hal ini dibuktikan dengan koefisien korelasi antara Pajak Pertambahan Nilai dengan Daya Beli sebesar 0,812 yang bearti korelasi positif dan mempunyai hubungan yang sangat kuat, Artinya jika harga naik maka daya beli konsumen akan menurun mengakibatkan pajak yang dikenekan berupa PPN juga akan menurun.Kata Kunci : Pajak Pertambahan Nilai, Daya Beli Konsumen","PeriodicalId":272906,"journal":{"name":"AL-ITTIFAQ: Jurnal Ekonomi Syariah","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132562385","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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