2023
DOI: 10.35829/econbank.v5i2.332
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Impact of Tax Implementation on Fintech P2P Loans in Indonesia

Nicklaus Stanley

Abstract: This research paper aims to examine the impact of tax implementation on the number of P2P loan recipients and the amount of P2P loan disbursement in fintech industry of Indonesia. This empirical study is based on the number of accounts and loan data acquired from one of Indonesia’s government agencies – the Financial Services Authority (OJK) from February 2022 to April 2022 and June 2022 to August 2022 that are analyzed using various tests such as Skewness-Kurtosis Test, the variance ratio test, and t-test. Th… Show more

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