Effect of Corporate and Dividend Income Tax Rates on Bank Capital

A. Teja
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Abstract

The study uses quantitative method to estimate the effect of Corporate- and Dividend-Income-Tax rates on Total-Bank-Capital, Tier-1-Bank-Capital, and Tier-2-Bank-Capital ratios. The samples are banks from ASEAN-4 countries, i.e. Indonesia, Malaysia, The Philippines, and Thailand, taken in 2020. The effects of Corporate- and Dividend-Income-Tax on Total-Bank-Capital, Tier- 1-Bank-Capital, and Tier-2-Bank-Capital ratios were analyzed using cross-section regression. We placed Total-Bank-Capital, Tier-1-Bank-Capital, and Tier-2-Bank-Capital ratios as the dependent variable. Corporate- and DividendIncome-Tax rates were placed as the independent variable. Both Corporate and Dividend-Income-Tax rates are statistically significant and positively affect the Total-Bank-Capital and Tier-1-Bank-Capital. The findings suggest that high Corporate- and Dividend-Income-Tax rates reduce banks’ significant risks. Corporate-Income-Tax rates and negatively affect Tier-2-Bank-Capital. The finding suggests that lower tax rates will induce banks to increase their Tier-2- Bank-Capital ratio. However, the effect of Dividend-Income-Tax rates on Tier-2- Bank-Capital is not statistically significant.
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公司所得税和股息所得税税率对银行资本的影响
该研究使用定量方法来估计公司所得税和股息所得税税率对银行总资本、一级银行资本和二级银行资本比率的影响。样本是2020年采集的东盟四国银行,即印度尼西亚、马来西亚、菲律宾和泰国。使用横截面回归分析了公司所得税和股息所得税对银行总资本、一级银行资本和二级银行资本比率的影响。我们将银行资本总额、一级银行资本和二级银行资本比率作为因变量。公司所得税和分割所得税税率被作为自变量。公司所得税和股息所得税税率都具有统计学意义,并对银行资本总额和一级银行资本产生积极影响。研究结果表明,高企业所得税和股息所得税税率降低了银行的重大风险。企业所得税税率和负面影响二级银行资本。研究结果表明,较低的税率将促使银行提高二级银行资本比率。然而,股息所得税税率对二级银行资本的影响在统计上并不显著。
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