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All Journal EBBANK: Jurnal Ilmiah Bidang Ekonomi, Bisnis dan Perbankan
Anan, Edy
Universitas AMIKOM Yogyakarta
Economics, Econometrics & Finance

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Pengaruh Pendapatan Asli Daerah dan Transfer ke Daerah Dana Desa Terhadap Kemandirian Keuangan Daerah Kabupaten/Kota di Provinsi Riau The Effect of Regional Original Income and Transfers to Village Fund Areas on Regency/City Regional Financial Independenc Shalshyabilla, Bulan; Azzakhusna, Famita; Anan, Edy; Lanaula, Rima
EBBANK Vol 13, No 2 (2023): EBBANK Vol 13, No 2 Desember 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

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Abstract

This research was conducted with the aim of analyzing the effect of regional original income and transfers to regions and village funds on the financial independence of districts/cities in Riau Province from 2018-2022. The dependent variable used in this study is Regional Financial Independence, then the independent variables are Regional Original Income, Transfers to Regions and Village Funds. This research uses a descriptive method with panel data regression analysis. The data used is secondary data obtained from the Ministry of Finance's website from 2018 to 2022, as many as 12 districts/cities in Riau Province. The analysis tool used is the software program Eviews 10. The results of this study indicate that Regional Original Income has a negative and significant effect on Regional Financial Independence, Transfers to Regions and Village Funds have a positive and significant effect on Regional Financial Independence. From the results of the F test, it shows that Regional Original Income, Transfers to Regions and Village Funds together have a positive and significant effect on Regional Financial Independence.
Faktor-Faktor Yang Mempengaruhi Penghindaran Pajak Pada Bank Perkreditan Rakyat Di Nusa Tenggara Timur. Factors Influencing Tax Avoidance In Rural Banks In East Nusa Tenggara Lawa, Aginda Yunita; Anan, Edy; Andrianto, Wahyu
EBBANK Vol 13, No 2 (2023): EBBANK Vol 13, No 2 Desember 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

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This study aims to determine the effect of Leverage, Profitability, Company Size, Sales Growth on tax avoidance at Rural Banks in East Nusa Tenggara which are registered with the Financial Services Authority. This study uses the independent variables Leverage, Profitability, Company Size, Sales Growth while the dependent variable is Tax Avoidance. This study used a purposive sampling method. Data collection techniques using secondary data. Data were obtained from Rural Credit Banks in East Nusa Tenggara which were registered with the Financial Services Authority for the 2017-2021 semester using the Multiple Linear Regression method using the SPSS 23 application.The results of this study indicate that firm size has a significant positive effect on tax evasion. While the results are different from the variables Leverage, Profitability and Sales Growth have a positive and not significant effect on tax evasion. This research is expected to provide managerial implications regarding policies in acquiring assets which are a gap in tax avoidance practices because depreciation of assets can be a deduction from the tax burden and affect the level of banking income. The renewal of this research is the research object of BPRs in NTT which are registered with the OJK and the year used for the 2017-2021 period with the acquisition of semester data.
Co-Authors Andrianto, Wahyu Azzakhusna, Famita Lanaula, Rima Lawa, Aginda Yunita Shalshyabilla, Bulan