GATR Journal of Finance and Banking Review VOL. 6 (1) APRIL - JUNE 2021最新文献

{"title":"Taxpayer's Compliance: Towards Voluntary Compliance","authors":"D. Sari, Novrida Qudsi Lutfillah, Sri Rahayu, Y. Yudi, Rahayu Rahayu","doi":"10.35609/GCBSSPROCEEDING.2021.12(19)","DOIUrl":"https://doi.org/10.35609/GCBSSPROCEEDING.2021.12(19)","url":null,"abstract":"Objective - This study aims to criticize the meaning of taxpayer's compliance.\u0000\u0000Methodology – The paradigm used in this study is a qualitative design through dramaturgy theory.\u0000\u0000Findings and Novelty – The result of the study indicates that the present taxpaying compliance is still equivocal with multi-interpretation. The term \"less compliant\" implicating compliance by a condition, neither completely compliant nor completely incompliant. The voluntary compliance targeted in taxpaying is purely determined by the morality of each taxpayer. The novelty of this research is the topic very interesting since there have been many topics talking about tax planning, self-corruption by taxpayers (an effort to reduce the reported amount of income tax), or some efforts to analyze influencing factors on the taxpayer's compliance, but does not study the definitions form taxpayer perspective.\u0000\u0000Type of Paper - Empirical\u0000\u0000Keywords: Tax; Taxpayer; Compliance; Voluntary Compliance; Awareness; Morality.\u0000\u0000JEL Classification: H1, H20.\u0000\u0000URI: http://gatrenterprise.com/GATRJournals/JFBR/vol6.1_3.html\u0000\u0000DOI: https://doi.org/10.35609/jfbr.2021.6.1(3)\u0000\u0000Pages 62 – 71","PeriodicalId":427600,"journal":{"name":"GATR Journal of Finance and Banking Review VOL. 6 (1) APRIL - JUNE 2021","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114115793","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Effect of Earnings Management and Signaling on Loss Loan Provision: The Role of Bank Capitalization","authors":"J. Jasman, E. Murwaningsari, S. Mayangsari, Susi Dwi Mulyani","doi":"10.35609/JFBR.2021.6.1(1)","DOIUrl":"https://doi.org/10.35609/JFBR.2021.6.1(1)","url":null,"abstract":"Objective - Loan loss provision is an accrual for the banking industry, and therefore has a significant effect on bank accounting earnings and capital requirements. Previous studies showed inconsistent results for the relationship between earnings management, signaling, and loan loss provision. The difference in the results is thought to be caused by bank capitalization. Therefore, this study aims to investigate the role of bank capitalization on the effect of earnings management and signaling on loan loss provision.\u0000\u0000Methodology – The sample consists of 86 conventional banks in Indonesia for the period of 2015-2019. Furthermore, this study used panel data analysis of multiple regression.\u0000\u0000Findings – The results showed earnings management has no effect on loan loss provision. In contrast, signaling has a positive and significant effect. Although bank capitalization is not proven to weaken the effect of earnings management on loan loss provision, it strengthens the positive effect of signaling on loan loss provision.\u0000\u0000Novelty – This study proves that bank capitalization has an important role in moderating signaling impact on loan loss provision but not for the effect of earnings management. This is due to the potential for earnings management in banks is relatively low because banks are highly regulated entities and with regulated governance mechanisms limit the managers' discretionary accounting decisions.\u0000\u0000Type of Paper - Empirical\u0000\u0000Keywords: Bank Capitalization, Earnings Management, Signaling\u0000\u0000JEL Classification: G23, G32.\u0000\u0000URI: http://gatrenterprise.com/GATRJournals/JFBR/vol6.1_1.html\u0000\u0000DOI: https://doi.org/10.35609/jfbr.2021.6.1(1)\u0000\u0000Pages 43 – 50","PeriodicalId":427600,"journal":{"name":"GATR Journal of Finance and Banking Review VOL. 6 (1) APRIL - JUNE 2021","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124717895","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Politics of Harmony, Social Capital and Tolerant Cities","authors":"Elyta Elyta, Herlan Herlan","doi":"10.35609/JFBR.2021.6.1(2)","DOIUrl":"https://doi.org/10.35609/JFBR.2021.6.1(2)","url":null,"abstract":"Objective - Singkawang City, which is located in the Province of West Kalimantan-Indonesia, is a city with a significant level of ethnic heterogeneity, making it very vulnerable to various conflicts. However, in 2018, Singkawang City was named the most tolerant city in Indonesia through an assessment from the Setara Institute. For this reason, this study was conducted to analyze the political form of harmony and social capital, E-government as a Tolerant City in Singkawang City.\u0000\u0000Methodology – The method used in this research is descriptive qualitative with literature study as a data collection method. Data analysis was carried out in stages, namely collecting data, summarizing data, and making conclusions. This study finds that the form of political harmony is the intense collaboration be-tween state actors, the Religious Harmony Forum, and the community.\u0000\u0000Findings – Interaction and commu-nicative relationships complement and strengthen each other. As the main actor, the people of Singkawang City have also seen and understood that they have diverse perspectives to avoid discrimination and intolerance. In addition, there are also forms of social capital created from the relationship between ethnic communities in Singkawang City, namely in the form of general norms and group characteristics.Therefore, it is concluded that the success of the Singkawang City government in making its area the most tolerant city in Indonesia from the Setara Institute in 2018 cannot be separated from the social capital owned by each tribe to live side by side in harmony with high values. spirit of tolerance.\u0000\u0000Novelty – In addition, e-government and knowledge management are also important points in the formation of a tolerant society in Singkawang City which has people from various backgrounds.\u0000\u0000Type of Paper - Review\u0000\u0000Keywords: political harmony; social capital; tolerant city; e-government\u0000\u0000JEL Classification: G32, H79.\u0000\u0000URI: http://gatrenterprise.com/GATRJournals/JFBR/vol6.1_2.html\u0000\u0000DOI: https://doi.org/10.35609/jfbr.2021.6.1(2)\u0000\u0000Pages 51 – 61","PeriodicalId":427600,"journal":{"name":"GATR Journal of Finance and Banking Review VOL. 6 (1) APRIL - JUNE 2021","volume":"59 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125213006","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}