Implications of Tax Receivables and Retribution for the Economic Growth of Indonesia

Bogoviz, Aleksey V.; Ragulina, Yulia V.; Комарова, А.В.; Bolotin, Aleksey; Lobova, Svetlana V.

doi:10.35808/ersj/729

Cited by 9 publications

(4 citation statements)

References 1 publication

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“…Febrianti also found evidence that the debt policy positively but not significantly affect the firm value. Muhyarsyah (2007) research is consistent with the findings of Modigliani and Miller (1963) that by including the corporate income tax the use of debt will increase the firm value (Bratamanggala, 2017).…”

Section: Introductionsupporting

confidence: 69%

Optimisation of Capital Structure and Firm Value

Uzliawati¹,

Yuliana²,

Januarsi³

et al. 2018

ERSJ

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This study aims to examine the influence of capital structure towards firm value. The sample of this research consists of 101 manufacture companies listed in the Indonesian Stock Exchange during the period 2012-2015. The results of this study indicate that the higher the capital stucture with Debt to Equity Ratio (DER) and Long term Debt to Asset Ratio (LDAR) are indicators of a higher firm value, while lower Long term Debt to Equity Ratio is an indicator of a lower firm value. The study has found a positive correlation between Debt to Equity Ratio (DER) and Long term Debt to Asset Ratio (LDAR) to firm value, and a negative correlation of Long term Debt to Equity Ratio (LDER) to firm value. However, the capital structure with Debt to Asset Ratio (DAR) did not seem to have an influence on the firm value.

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Section: Introductionsupporting

confidence: 69%

Optimisation of Capital Structure and Firm Value

Uzliawati¹,

Yuliana²,

Januarsi³

et al. 2018

ERSJ

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“…So, the results of the study are in accordance with the hypothesis and theory which states that the more levied the regions, the more economic growth will increase. This result is in line with Edwin (2014); Bratamanggala (2017); Egbunike et al (2018) where local retribution have a significant positive impact on city economic growth in Lampung Province and Juniati (2018) where local retribution have a significant positive impact on economic growth in the city of Surakarta. Furthermore, this study is also strengthened by the results of Sufardi (2019) which states that regional retribution has a positive and significant effect on economic growth in Sinjai.…”

Section: The Effect Of Local Retribution On Economic Growthsupporting

confidence: 85%

The Effect of Local Taxes and Retribution on Economic Growth in Indonesia

Wicaksono

2020

bisnisekonomi

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The purpose of the study is to analyze the effect of local taxes and retributions on the economic growth in Indonesia. The data used are secondary data from provinces in Indonesia 2014-2017 using panel data regression with Random Effects Model (REM). The results are as follows, first, the local taxes has a negative and significant impact on the economic growth in Indonesia. Second, the retributions have a positive and significant effect on the economic growth in Indonesia. The government should evaluate and plan a good strategy for the next period so that the potential revenues of local taxes and retributions can increase economic growth gradually.

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“…A higher sanction will certainly affect customers' compliance with retribution/tax payment. It is in line with (Bratamanggala, 2017) that retribution/tax sanctions positively affect customers' compliance with retribution/tax payment.…”

Section: The Concept Of Integrated One-stop Services To Improve the Lsupporting

confidence: 77%

The Effectiveness of Online-Based Licensing Services at The Capital Investment and Integrated One-Stop Services (DPM-PTSP) in The Fourth Industrial Revolution

2020

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The research aims to analyze the effectiveness of online-based licensing services at the Capital Investment and Integrated One-stop Services (DPM-PTSP) in the Fourth Industrial Revolution. The research method was using a survey method with an explanatory approach and serving the research findings in a descriptive-quantitative way. The informants were the state civil apparatuses at DPM-PTSP. The data collection techniques were: 1) Observation, 2) Interview, and 3) Questionnaire. Meanwhile, the data analysis techniques used were data reduction, data display, and data verification interpreted quantitatively and qualitatively and taken from primary and secondary data. The research findings were: 1) The integrated one-stop service concept to improve the quality of licensing services in Gorontalo in the Fourth Industrial Revolution; 2) The determinants of the quality of licensing services in Gorontalo in the Fourth Industrial Revolution; 3) The effectiveness of online-based licensing services at DPM-PTSP in terms of a) Services: less optimized online-based licensing service implementation. The evidence argued that the service was ineffective in terms of human resources which were low. Either the staff or facilities and infrastructures were inadequate, b) Online-based program implementation: the implementation of online-based licensing services was not optimized as it was a new program at DPM-PTSP. Besides, several challenges started to appear; such as the limited number of staff who provided the online-based service for the community, the community’s inadequate understanding of how to use the Internet and the online-based licensing services, lack of facilities and infrastructures, and others. The challenges could be reduced by optimizing the education and training for the staff, optimizing socialization from DPM-PTSP to the community who were not experienced in using technology networks, providing facilities and infrastructures needed by providing budget, and optimizing service provision. Furthermore, DPM-PTSP should well respond to the customers’ complaints and improve their service performances.

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Implications of Tax Receivables and Retribution for the Economic Growth of Indonesia

Cited by 9 publications

References 1 publication

Optimisation of Capital Structure and Firm Value

Optimisation of Capital Structure and Firm Value

The Effect of Local Taxes and Retribution on Economic Growth in Indonesia

The Effectiveness of Online-Based Licensing Services at The Capital Investment and Integrated One-Stop Services (DPM-PTSP) in The Fourth Industrial Revolution

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