Karyani, Etikah and Martani, Dwi Turnitin IJAR 2014: Implicit and Explicit Taxes: Study of Asia Pacific Banking. Faculty of Economics and Business, Gadjah Mada University, The Indonesian Journal of Accounting Research.
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Abstract
Reserve requirements act as an implicit tax on the banking industry that can affect their performance. Using bank-level data for 250 firm-years in the Asia Pacific region during the period 2007-2012 and panel data model through fixed effect regression with robust function, this paper analyzes how tax policy, bank characteristics, and macroeconomic environment affect the bank profitability. This study controls for the firm characteristics such as bank size, bank liquidity, and overhead, while the GDP variable to control the country characteristic. This paper confirms some of the findings in the previous studies that the implicit tax policy (reserve requirements) has a positive effect on bank profitability that is proxied with return on assets. While the explicit tax policy does not affect it. This study also gives evidence that the role of foreign bank ownership structure of both the reserve requirements and the explicit tax is higher than the foreign non-banks.
| Item Type: | Other |
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| Uncontrolled Keywords: | bank profitability, implicit tax, explicit tax, foreign bank |
| Subjects: | H Social Sciences > HF Commerce > HF5001 Business H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Prodi S1 Akuntansi |
| Depositing User: | Mrs. Etikah Karyani |
| Date Deposited: | 26 Jan 2021 12:59 |
| Last Modified: | 26 Jan 2021 12:59 |
| URI: | http://repository.ibs.ac.id/id/eprint/1611 |
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