https://ojs.ekuitas.ac.id/index.php/REAS/issue/feed 2025-07-18T17:11:39+07:00 Tri Widiastuty reas@ekuitas.ac.id Open Journal Systems <p>Review of Accounting and Business is a peer-reviewed journal published biannually in June and December by the Department of Accounting, STIE EKUITAS, Bandung, Indonesia. The Reas aims to invite articles that contribute to developing and understanding the role of accounting in business to various academics, researchers, practitioners, regulators, students, and other interested parties. Papers can cover any area of accounting, which is broadly defined and covers specific areas of business research such as corporate governance, corporate finance, capital markets, and banking. The author can take a conceptual or empirical approach, using either quantitative or qualitative methods written in Indonesian. Reas received manuscripts from Indonesian and international authors.</p> https://ojs.ekuitas.ac.id/index.php/REAS/article/view/903 2024-12-03T08:19:27+07:00 Tri Widiastuty tri.widiastuty@ekuitas.ac.id

<p><strong>Introduction/Main Objectives:</strong> Indonesia faces global phenomena and also domestic issues that affect commodity prices and ultimately impact the level of regional independence. <strong>Background Problems: </strong>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. <strong>Novelty:</strong> This research was analyzed using panel data regression, which differs from previous studies. <strong>Research Methods: </strong>This research is a quantitative study with a descriptive-verificative approach. Data were analyzed using panel data regression analysis<strong>. </strong>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. <strong>Finding/Results:</strong> 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. <strong>Conclusion:</strong> 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.</p>

2025-08-19T00:00:00+07:00 Copyright (c) 2025 Tri Widiastuty https://ojs.ekuitas.ac.id/index.php/REAS/article/view/841 2025-02-03T08:50:42+07:00 Ismah Sulistyawati ismahsulistyawati@gmail.com Siska Willy siska.stieekuitas@gmail.com

<p><strong>Introduction/Main Objectives:</strong> This study aims to see how the influence of leverage and sales growth on tax avoidance. <strong>Background Problems:</strong> 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. <strong>Novelty:</strong> 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. <strong>Research Methods:</strong> 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. <strong>Finding/Results:</strong> 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. <strong>Conclusion:</strong> 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.</p>

2025-09-26T00:00:00+07:00 Copyright (c) 2025 Ismah Sulistyawati & Siska Willy