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All Journal JURNAL MANAJEMEN BISNIS Vifada Management and Social Sciences
Padliansyah, Roni
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Physics Social Sciences

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The Effect of Local Revenue and Revenue Sharing Funds on Local Expenditures Azis, Muh. Irfandy; Padliansyah, Roni; Gulabdin, Shaierah Binti; Phin, Ng Yen; Fook, Lim Ming
Jurnal Manajemen Bisnis Vol. 13 No. 1 (2026): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/0rdq9z50

Abstract

This study aims to analyze the effect of Local Own-Source Revenue and Revenue Sharing Funds on Regional Expenditure in regency/city governments in South Sulawesi Province. This study uses a quantitative approach with secondary data in the form of Local Own-Source Revenue, Revenue Sharing Funds, and Regional Expenditure obtained from the official APBD and TKDD portals. The research sample consisted of 24 regencies/cities in South Sulawesi Province. Data analysis was performed using multiple linear regression with the help of SPSS software to test the proposed hypothesis. The results showed that Local Own-Source Revenue and Revenue Sharing Funds had a positive and significant effect on Regional Expenditure. These findings indicate that the higher the regional fiscal capacity through an increase in PAD and DBH, the greater the ability of local governments to finance public expenditure and development. This study emphasizes the importance of optimizing Local Own-Source Revenue and effective management of Revenue Sharing Funds in order to improve the quality of regional expenditure planning and realization. These findings can also serve as a basis for the government in formulating fiscal policies that are more responsive to regional development needs.
Tax Planning, Income Tax Expenses, and Banking Equity Ardiansyah, Riyans; Padliansyah, Roni; Ansar, Rudy Bin; Fook, Lim Ming
Vifada Management and Social Sciences Vol. 3 No. 2 (2025): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/2b580p81

Abstract

Purpose: This study aims to analyze the effect of Tax Planning and Income Tax Expenses on the equity of banking companies listed on the Indonesia Stock Exchange for the period 2019–2023. The focus of this study is to examine the extent to which taxation strategies can influence a company's capital structure, particularly its equity component. Research Design and Methodology: This study employs a quantitative, causal-comparative design. The population in this study comprises all companies in the banking sub-sector, and the sample was selected using purposive sampling, yielding 8 companies that met specific criteria. The data used are secondary, obtained from annual financial reports. Data analysis techniques include descriptive statistics, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination (R²), all conducted in SPSS version 27. Findings and Discussion: The analysis results show that Tax Planning and Income Tax Expenses have a positive and significant effect on Equity, both partially and simultaneously. This proves that optimal management of taxation aspects can increase the equity value of banking companies. Implications: The practical implications of this study indicate that companies need to integrate tax-planning strategies and income-tax expense management into their long-term financial policies to strengthen their capital position and increase their attractiveness to investors.
Co-Authors Ansar, Rudy Bin Ardiansyah, Riyans Fook, Lim Ming Gulabdin, Shaierah Binti Muh. Irfandy Azis Phin, Ng Yen