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All Journal Paradigma : Journal of Science, Religion and Culture Studies Jurnal Keuangan dan Perbankan
Saleh Sadikin, Dikdik
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Religion Humanities Economics, Econometrics & Finance Education Social Sciences

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The Influence Of Local Taxes And Local Levies On The Regional Original Income Of Jakarta Special Capital Region DKI Jakarta Asyah Harisandi, Ashila; Akhfanabila, Nadya; Windiana Kirani, Rizky; Saleh Sadikin, Dikdik; Idawati, Wiwi
PARADIGMA : JURNAL ILMU PENGETAHUAN AGAMA, DAN BUDAYA Vol 21 No 2 (2024): PARADIGMA Journal of Science, Religion and Culture Studies
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/paradigma.v21i2.8282

Abstract

The covid-19 pandemic has caused a decline in growth in several sectors of the Indonesian economy. However, this does not affect DKI Jakarta's local revenue because based on data obtained by the Central Bureau of Statistics, it continues to increase every year even though the economy has slumped during the pandemic. This study aims to determine and analyse the effect of local taxes and levies on local revenue in DKI Jakarta Province for the period 2010-2022. The data used in this study are secondary data obtained through quantitative methods. The population and samples used are the realisation reports of the Regional Revenue and Expenditure Budget for the period 2010-2022. The analysis method used in this research is multiple linear regression analysis, including normality test, classical assumptions, and hypothesis testing. Partial research results show that local taxes have a positive effect on regional original income, while local levies has no significant effect on regional original income. Simultaneously, local tax and local levies have a positive influence on regional original income. A well-managed local tax will increase local revenue, which will logically increase regional original income. Meanwhile, regions that experience difficulties in managing and collecting retribution, including the lack of supporting infrastructure and inadequate human resources, cause the low contribution of retribution to regional original income.
Pengaruh Financial Slack, Free Cash Flow, dan Firm Size Terhadap Corporate Social Responsibility Expenditure (CSRE) Pada Perusahaan LQ 45 Putri Pawitan, Latifa; Saleh Sadikin, Dikdik; Budhijana, R. Bambang
Jurnal Keuangan dan Perbankan Vol. 20 No. 2 (2024): Jurnal Keuangan Dan Perbankan, Volume 20 No. 2, Juni 2024
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jkp.v20i2.525

Abstract

This study aims to determine the relationship between financial slack, free cash flow, and firm size on corporate social responsibility expenditure. This study uses data from companies listed on the LQ 45 index on the Indonesia Stock Exchange. The sampling technique in this study used a purposive sampling technique with predetermined criteria. The research method used in this research is a linear regression analysis technique using Eviews 10 software. The results of this study show that simultaneously financial slack, free cash flow and firm size have a significant effect on CSR expenditure. Partially, financial slack has no effect on CSR expenditure, free cash flow has a positive effect on CSR expenditure, and company size has a negative effect on CSR expenditure. Meanwhile, firm age as a control variable in this study has no effect on CSR expenditure.
Co-Authors Akhfanabila, Nadya Asyah Harisandi, Ashila Budhijana, R. Bambang Putri Pawitan, Latifa Windiana Kirani, Rizky Wiwi Idawati