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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Inovasi: Jurnal Ilmiah Ilmu Manajemen EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Abdimisi Jurnal PKM Manajemen Bisnis AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis JEKOS (Jurnal Ekonomi dan Sosial)
Muhammad Rizal Saragih
Universitas Pamulang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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PENGARUH EFEKTIVITAS PEMUNGUTAN PAJAK DAERAH DAN JUMLAH PENDUDUK TERHADAP PAD PROVINSI DKI JAKARTA : PERAN MODERASI PDRB MENURUT LAPANGAN USAHA: PAD PROVINSI DKI JAKARTA Afifah Noer Fadila Hisyam; Muhammad Rizal Saragih
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 3 No. 2 (2026): My Jurnal Agustus 2026
Publisher : Yayasan Kayyis Mulia Jaya

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Abstract

This study aims to analyze the effect of regional tax collection effectiveness and population size on regional native income (PAD), as well as the moderating role of gross regional domestic product (GRDP) by industrial origin in DKI Jakarta Province during the 2010–2024 period. The research method used a quantitative approach with secondary data obtained from official regional financial and statistical reports. Using time-series observation data across a 15-year period, the data were analyzed through Moderated Regression Analysis (MRA) using econometric software. The results show that simultaneously, regional tax collection effectiveness and population size significantly affect regional native income, explaining 92.02% of its variation. Partially, regional tax collection effectiveness has no significant effect on regional native income. Conversely, population size has a positive and significant effect on regional native income. Furthermore, GRDP acts as a predictor moderator that fails to strengthen the effect of tax collection effectiveness, but functions as a quasi moderator that significantly dampens the effect of population size on regional native income. These findings indicate that regional revenue generation through fiscal decentralization depends more heavily on demographic expansion and macro-level economic capacity rather than administrative tax collection metrics alone.   Keywords:    Regional Native Income, Tax Collection Effectiveness, Population Size, GRDP, Moderated Regression Analysis.
PENGARUH ALOKASI PAJAK ANTAR PERIODE, STRUKTUR MODAL DAN NARSISME CEO TERHADAP KUALITAS LABA(Studi Empiris Pada Perusahaan IDX High Dividend 20 Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2024): KUALITAS LABA Naila Hasanah; Muhammad Rizal Saragih
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 3 No. 2 (2026): My Jurnal Agustus 2026
Publisher : Yayasan Kayyis Mulia Jaya

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This study aims to analyze the effect of interperiod tax allocation, capital structure, and CEO narcissism on earnings quality, both simultaneously and partially, among companies listed on the IDX High Dividend 20 Index on the Indonesia Stock Exchange for the 2020–2024 period. The research method adopts a quantitative approach using secondary data obtained from annual corporate financial reports. The panel data regression method was performed using econometric software. The results show that simultaneously, interperiod tax allocation, capital structure, and CEO narcissism significantly affect earnings quality with a Prob (F-statistic) of 0.003541, explaining 30.83% of its variation (Adjusted R-Squared 0.308259). Partially, interperiod tax allocation has a negative and significant effect on earnings quality. Conversely, capital structure and CEO narcissism show no significant effect on earnings quality. These findings indicate that management flexibility in managing deferred tax treatments plays a crucial role in determining the reliability of financial reporting, whereas effective governance mechanisms and internal oversight successfully suppress the potential negative impacts of funding decisions and executive leadership traits on earnings quality.   Keywords:    Interperiod Tax Allocation, Capital Structure, CEO Narcissism, Earnings Quality, Panel Data Regression.  
Co-Authors Afifah Noer Fadila Hisyam Andri Sjahputra Dewi Ulfah Arini Diantia Amendy Dinar Ambarita Eka Rima Prasetya Eko Sasongko Priyadi Erica Putri Nabilah Fery Citra Febriyanto Indra Wadi Intan Nuraini Julian Muhammad Hasan Liana Dwi Septiningrum Mawardi Nurullah Mhd. Ali Akbar Moh. Yuddy Yudawirawan Muslim Muslim Naila Hasanah Prima Sadewa Rusdi Rusdi Rusdi Rusdi SRI INDARTI Sujarwo Sujarwo