Indonesia is one of the most impactful Islamic economies country in the world which has various potentials in the development of the Islamic economic sector, including banking. This study aims to measure and analyze the performance of Islamic State-owned banks in Indonesia before merging into Bank Syariah Indonesia (BSI). This research is descriptive quantitative research by measuring the financial performance of the bank through the level of profitability and risk ratios. The results of the study show that in general the performance of the 3 state-owned Islamic banks is good and experiencing growth, so it is assessed that by merging assets and markets, Islamic banks in Indonesia can grow faster.

Penelitian ini bertujuan untuk menganalisis pengaruh kesadaran membayar pajak, pengetahuan dan pemahaman peraturan perpajakan, sanksi perpajakan dan motivasi terhadap kepatuhan wajib pajak. Metode pengambilan sampel menggunakan kuesioner sehingga diperoleh 42 responden yang berdomisili di Bantul Yogyakarta. Metode analisis yang digunakan dalam penelitian ini adalah metode analisis regresi berganda. Hasil penelitian menunjukkan bahwa variabel sanksi perpajakan berpengaruh positif signifikan terhadap kepatuhan wajib pajak. Sedangkan variabel kesadaran membayar pajak, pengetahuan dan pemahaman peraturan perpajakan dan motivasi tidak berpengaruh signifikan terhadap kepatuhan pajak.