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All Journal Jurnal Indonesia Sosial Teknologi International Journal of Applied Management and Business
Pambelum, Yohanes Juni
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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whats Factors determinan on ROA Rural Bank Owned By Local Goverment in Indonesia? Chandra, Dony; Hendrian, Hendrian; Pambelum, Yohanes Juni
International Journal of Applied Management and Business Vol. 1 No. 2 (2023)
Publisher : ADPEBI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijamb.v1i2.714

Abstract

Purpose – This research conducted to determine the factors that affect profitability Rural Bank Owned by Local Government in Indonesia. As we know, the establishment of BUMD aims to make a profit, but unfortunately there are still BUMD’s that record losses in 2022, especially in Rural Banks. Therefore, researchers want to know what factors influence ROA of Rural Bank Owned by local Government in Indonesia. Methodology/approach – by using data panel regression analysis the researcher wanted to test the factors that affect on ROA of Rural Bank Owned by Local Government in Indonesia. The data was from 64 Rural Bank financial report in 2019 to 2022.   Findings – It The result is the factor that has a very positive effect on ROA is LDR, The next factor that has a significant and negative effect is BOPO, while other factor that have no effect on ROA in Rural Bank Owned by Local Govermen in Indonesia are CAR and NPL. Novelty/value –  So far, research has been conducted to examine what factors that influence profitability in Commercial Banks. In this research, we would like to present what factors affect ROA at Rural Bank Owned by Regency government in Indonesia from 2019 to 2022.
The Effect of Tax Incentives, Tax Socialization, and Taxpayer Understanding on Annual Tax Return Reporting in Sampit City Julianto, Yusuf Effendy; Hendrian, Hendrian; Pambelum, Yohanes Juni
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 11 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i11.8768

Abstract

This study aims to determine the influence of tax incentives, tax socialization, and taxpayer understanding on the reporting of Annual Tax Returns in Sampit City. The sample of this study is Taxpayers in Sampit City, Central Kalimantan with 300 respondents. The purposive sampling method is used related to sample selection. The type of quantitative data is used in this study. The results of this research are that there is no significant influence of tax incentives on the reporting of the Annual Tax Return, but tax socialization, and taxpayer understanding have an effect on the reporting of the Annual Tax Return, which means that the existence of tax incentives does not have a significant effect on increasing compliance in reporting the Annual Tax Return, while tax socialization, and taxpayer understanding have a significant effect on increasing compliance in reporting the Annual Tax Return. In conclusion, the implementation of tax incentive policies does not have a positive effect on the reporting of Annual Tax Returns. In this study, no significant positive influence was found between tax incentive policies on MSME Annual Tax Return Reporting. Although all respondents are taxpayers who have reported the Annual Tax Return and some answered that they are aware of the tax incentives, they generally still pay taxes according to the amount of tax they usually pay in the previous months.
Co-Authors Chandra, Dony Hendrian Hendrian, Hendrian Julianto, Yusuf Effendy