| dc.description.abstract | This research paper aims to examine the impact of tax implementation on the number of P2P loan
recipients and the amount of P2P loan disbursement in fintech industry of Indonesia. This empirical
study is based on the number of accounts and loan data acquired from one of Indonesia’s government
agencies – the Financial Services Authority (OJK) from February 2022 to April 2022 and June 2022 to
August 2022 that are analyzed using various tests such as Skewness-Kurtosis Test, the variance ratio
test, and t-test. The results show that tax implementation does not significantly affect the number of P2P
loan recipients and the amount of P2P loan disbursement. This is because fintech offers greater benefits
than traditional banks, such as convenience, time-saving, more access to financial products, and better
security measures. | en_US |
