Review of Accounting and Business

The Level of Regional Financial Independence as One of the Benchmarks for Government Performance in Indonesia

2024-12-03T08:19:27+07:00

Introduction/Main Objectives: Indonesia faces global phenomena and also domestic issues that affect commodity prices and ultimately impact the level of regional independence. Background Problems: The independence of each region in Indonesia needs to be supported and the driving factors explored so that each region can develop by relying on the resources available in their respective areas without depending on transfers from the central government. This study aims to examine the influence of balancing funds, local revenue, and economic growth on the level of regional independence. Novelty: This research was analyzed using panel data regression, which differs from previous studies. Research Methods: This research is a quantitative study with a descriptive-verificative approach. Data were analyzed using panel data regression analysis. The population of this study consists of all provinces in Indonesia. The sampling technique used was purposive sampling, resulting in 34 out of 38 provinces with complete data. Finding/Results: The results of this study indicate that balancing funds, local revenue, and economic growth have an impact on the level of regional independence in Indonesia. Conclusion: Higher balancing funds can improve community welfare, thereby increasing the level of regional independence. The increasing local revenue will make the region less dependent on the central government, thereby raising the level of regional independence. If economic growth includes the economy in each region, it can also increase regional income, thereby raising the level of regional independence.

The Effect of Leverage and Sales Growth on Tax Avoidance

2025-02-03T08:50:42+07:00

Introduction/Main Objectives: This study aims to see how the influence of leverage and sales growth on tax avoidance. Background Problems: The study was conducted on property and real estate sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. The research population was 74 property and real estate sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. Novelty: The effect of leverage and sales growth to tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2021–2023. Research Methods: The sample was processed using purposive sampling method to filter certain criteria, so that a sample of 17 companies was obtained for 3 periods and resulted in 51 observation data. The type of data used is secondary data obtained through financial reports on the official website of the Indonesia Stock Exchange (www.idx.co.id). Data analysis was tested using multiple linear regression tests with the help of SPSS Version 25 software. Finding/Results: The results of this study indicate that partially leverage and sales growth affect to tax avoidance. Then, simultaneously the leverage and sales growth variables affect to tax avoidance. Conclusion: The managerial implication of this finding is that company management needs to pay attention to funding structures and sales growth strategies in order to manage tax liabilities optimally without violating applicable regulations.

The Effect of Tax Volunteer Programs and Tax Training on Students Interest in A Career in Taxation (Study on Accounting Students in Bandung)

2025-06-18T17:09:39+07:00

Introduction/Main Objectives: This study aims to determine the influence of tax volunteer programs and tax training on the interest of accounting students in Bandung to pursue a career in the field of taxation. Background Problems: The phenomenon this study is the high interest of students in choosing accounting majors, which will affect the level of competition in the world of work. Novelty: This study has a gap in results between previous studies and the absence of similar studies conducted in the city of Bandung. Research Methods: This study uses a quantitative method with a descriptive and verification approach. The population in this study were accounting students in Bandung, with a sampling technique using purposive sampling. The number of samples used in this study was 100 respondents. The data sources used were primary data obtained through online questionnaires using Google Form and secondary data in the form of data on the number of accounting students in Bandung. The data analysis technique used in this study was multiple linear regression analysis. Findings/Results: The results of the study partially, the tax volunteer program influenced students' interest in pursuing a career in taxation. Likewise, tax training influenced this interest. Simultaneously, the tax volunteer program and tax training influenced students' interest in pursuing a career in taxation. Conclusion: Based on the results of the analysis, it can be concluded that the Tax Volunteer program and tax training, both partially and simultaneously, have an effect on students' interest in pursuing a career in taxation.