Jurnal Ekonomis

KARAKTERISTIK DAN KEPATUHAN WAJIB PAJAK UMKM

Marthinus Ismail — 2024-12-13

Fair and equitable tax management by the government brings positive psychological effects to the community. Tax management, which can be felt by the community, allows for the growth of community compliance in the field of taxation. In 2024, the compliance of corporate taxpayers (WP) in reporting the Annual Tax Return is only 67%. Therefore, this study aims to test the compliance of taxpayers from Micro, Small and Medium Enterprises (MSMEs) from the knowledge factor and tax sanctions as well as the implementation of e-SPT. The research data was obtained from the distribution of questionnaires. The population was taken from MSMEs around Parongpong District and around 30 respondents were found who could be used as a sample. The description and statistical regression obtained from the data were processed to test this study. The results of the study show that the compliance of MSME taxpayers is not significantly influenced by knowledge and tax sanctions, but the opposite applies with the implementation of e-SPT. Simultaneously, the compliance of MSME taxpayers is significantly affected by all characteristics of taxpayers

GOOD CORPORATE GOVERNANCE, GREEN ACCOUNTING DAN NILAI PERUSAHAAN

Richard Friendly Simbolon — 2024-12-13

This study aims to investigate the association between corporate governance, green accounting and firm value in the light of investor confidence. The subject of corporate governance and green accounting are increasingly recognized as critical components in achieving sustainable development goals (SDGs). This is because the world nowadays is facing the problem of climate change and depleting of natural resources. Despite abundance of researches on effect of corporate governance, green accounting and firm value, the empirical evidences are still inconclusive. The resource-based view theory explains that the investor’s confidence will increase when the company has the resources that will create a competitive advantage which eventually will increase the firm’s value and the corporate governance and green accounting disclosure can be deemed as company’s competitive advantage. Companies listed on Indonesia Stock Exchange are selected as sample using purposive sampling method. The results demonstrate that there is no significant effect between Good Corporate Governance and Green Accounting to firm value both simultaneously and partially.

Upaya Kepercayaan Organisasi dalam Mereduksi Resiko Penipuan Karyawan

Jhon Rinendy — 2024-12-13

Penelitian ini mengeksplorasi pengaruh kepercayaan organisasi (OT) dalam mengurangi risiko penipuan karyawan (EFR) di institusi pendidikan tinggi SDA di wilayah Southern Asia Pacific. Faktor EFR dianalisis berdasarkan persepsi karyawan terhadap enam dimensi OT: kompetensi, keterbukaan, kejujuran, kepedulian terhadap karyawan, keandalan, dan identifikasi, yang berperan dalam mencegah penyalahgunaan aset. Penelitian ini menggunakan desain survei dengan teknik convenience random sampling, melibatkan 407 karyawan penuh waktu dari AIU, AUP, UNAI, dan UNKLAB. Teori fraud triangle mengidentifikasi "tekanan" sebagai risiko utama, disusul oleh "peluang" dan "rasionalisasi." Hasil menunjukkan hubungan negatif signifikan antara OT dan EFR, di mana keandalan, kejujuran, dan kompetensi terbukti mengurangi EFR. Studi ini menyoroti pentingnya budaya kepercayaan dan pengendalian internal yang kuat untuk menekan risiko penipuan

Factors affecting Earnings Management of Publicly Listed Companies: Indonesia Perspective

Judith T.G. Sinaga — 2024-12-13

The aim of this study is to determine the partial and simultaneous effects of firm size and institutional ownership on the earnings management of Indonesian publicly traded enterprises. Using a quantitative approach and causal associative research methodology, this study demonstrates the cause-and-effect relationship between independent and dependent variables by collecting and processing data to provide the knowledge required for analysis and problem-solving. Six distinct statistics comprise the data analysis employed in this study: regression analysis (multiple, simple), significant test (t, f), coefficient of correlation analysis (r), descriptive statistics analysis (mean, maximum, and minimum values), and coefficient of determination analysis (r2). The analysis result of the research is that, partially, there is no effect of firm size on earnings management and there is no effect of institutional ownership on earnings management. Simultaneously, there is no effect of firm size and institutional ownership on earnings management.

The Influence of Service Quality on The Interest of Consumer in Purchasing at Indomaret, Bandung

Meidy Lieke Karundeng — 2024-12-13

The purpose of this study is to test and provide empirical evidence regarding the effect of service quality on consumer purchasing interest at the Indomaret branch in Bandung. The background of this study is because service quality is one of the most important factors in determining consumer purchasing interest. The research method used is an empirical method with a descriptive and verification approach. Primary data were collected through questionnaires distributed to one hundred Indomaret customers. The findings indicate a notable relationship between service quality and consumer buying interest, suggesting that service quality plays a role in influencing consumer buying interest.

Motor Vehicle Tax Revenue During The Pandemic; A Case Study of Wast Java BAPENDA

Herold Moody Manalu — 2024-12-13

ABSTRACT. The Covid-19 pandemic has had various impacts on society in Indonesia. One of the impacts is a decrease in people's income which causes people not to carry out their responsibilities in paying taxes. One tax that has great potential for regional income is motor vehicle tax. This research aims to determine motor vehicle tax revenue in West Java Province before and during the Covid-19 pandemic. This research uses motor vehicle tax revenue data provided by the West Java Province Regional Revenue Agency for 2018-2022. The data used in this research consists of motor vehicle tax revenue data for the 24 months before Covid-19 and motor vehicle tax revenue for the 24 months during the Covid-19 period. Data analysis and data testing used the normality test, independent sample t test and t difference test. The comparison results of several regions in West Java show mixed results and the research results show that motor vehicle tax revenue before Covid-19 in West Java had a higher nominal value than motor vehicle tax revenue during the Covid-19 period, and the research results show that different tests carried out show that Covid-19 does not affect motor vehicle tax revenues in West Java province.