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All Journal Sosiohumaniora EDUNOMIC : JURNAL ILMIAH PENDIDIKAN EKONOMI FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN Measurement : Jurnal Akuntansi MANAJERIAL SEIKO : Journal of Management & Business JURNAL PENDIDIKAN TAMBUSAI EQIEN - JURNAL EKONOMI DAN BISNIS ACCOUNTHIK : Journal of Accounting and Finance Accounting Profession Journal (APAJI) BUDGETING : Journal of Business, Management and Accounting JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Eva Maria Sulastri
Universitas Singaperbangsa Karawang
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Digital Payment dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Pbb-P2 (Studi Kasus Desa Kebalen, Kecamatan Babelan) Vina Zafira Damayanti; Suparno Suparno; Eva Maria Sulastri
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 4 (2026): Agustus 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i4.6852

Abstract

This study aims to analyze the effect of digital payment and service quality on taxpayer compliance with Rural and Urban Land and Building Tax (PBB-P2) in Kebalen Village, Babelan District, Bekasi Regency. This study uses a quantitative approach with a survey method through the distribution of questionnaires to 100 taxpayers selected using simple random sampling technique. The data analysis method used is multiple linear regression with the assistance of the SPSS program. The results show that digital payment partially has a positive and significant effect on PBB-P2 taxpayer compliance, while service quality partially does not have a significant effect on taxpayer compliance. Simultaneously, digital payment and service quality have a significant effect on PBB-P2 taxpayer compliance. These findings indicate that the ease of access to tax payments through digital systems can improve taxpayer compliance in fulfilling their tax obligations.
Pengaruh Corporate Social Respon (CSR) dan Return on Assets (ROA) Terhadap Nilai Perusahaan Sinta Fitriani; Eva Maria Sulastri; Kamaluddin Rahmat
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 4 (2026): Agustus 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i4.7186

Abstract

This study aims to analyze the influence of Corporate Social Responsibility (CSR) and Return on Assets (ROA) on firm value in the coal mining sector listed on the Indonesia Stock Exchange during the period 2021–2024. The study uses a quantitative approach with a causal associative method and secondary data obtained from annual reports and sustainability reports of coal companies. The sample was selected using purposive sampling, resulting in 11 companies and 44 observations. Data analysis was performed using multiple linear regression after passing classical assumption tests. The results show that CSR has a positive effect on firm value but is not statistically significant. ROA has a negative effect, also not significant. The coefficient of determination (R Square) of 0.107 indicates that CSR and ROA can only explain 10.7% of the variation in firm value, while the remaining variation is influenced by other factors not examined in this model. This study strengthens the relevance of stakeholder theory, legitimacy theory, and signaling theory in explaining firm value in the high-risk extractive industry sector. The novelty of this research lies in its focus on the coal sector and the use of a more recent period. The study recommends that coal companies strategically integrate CSR and improve financial performance transparency to support the creation of long-term firm value.
THE EFFECT OF PROFITABILITY, CAPITAL INTENSITY, AND TAX PLANNING ON TAX AVOIDANCE Hafiz Firmansyah; Eva Maria Sulastri; Rizke Wiliyanti
Accounting Profession Journal (APAJI) Vol. 8 No. 2 (2026): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

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Abstract

Penelitian ini bertujuan menguji pengaruh profitabilitas, capital intensity, dan tax planning terhadap tax avoidance pada perusahaan sektor transportasi dan logistik di Bursa Efek Indonesia periode 2022-2024. Menggunakan metode purposive sampling, diperoleh 62 sampel data observasi yang diuji manggunakan teknik regresi linear berganda dengan bantuan Perangkat lunak IBM SPSS versi 26. Hasil penelitian menunjukkan bahwa profitabilitas tidak berpengaruh terhadap tax avoidance, capital intensity berpengaruh negatif sifnifikan terhadap tax avoidance dan tax planning berpengaruh positif signifikan terhadap praktik tax avoidance.
PENGARUH RETURN ON ASSET, KEPEMILIKAN MANAJERIAL TERHADAP UKURAN PERUSAHAAN: (Studi Kasus Pada Perusahaan Sub Sektor Transportasi dan Logistik yang Terdaftar pada Bursa Efek Indonesia Periode 2020-2024) Cindy Aulia Nur Haliza; Eva Maria Sulastri; Siska Liana
Edunomic : Jurnal Ilmiah Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan Vol 14 No 2 (2026): EDISI SEPTEMBER
Publisher : Prodi Pendidikan Ekonomi-UGJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/ejpe.v14i2.12004

Abstract

This study examines the influence of Return on Assets (ROA) and managerial ownership on the scale of transportation and logistics companies listed on the Indonesia Stock Exchange between 2020 and 2024. The technique used in this study is a quantitative approach using multiple linear regression analysis. The study concludes that ROA, separately, does not significantly influence company size. Meanwhile, managerial ownership exhibits a significant negative effect on company size. However, when the two variables are examined together, they significantly contribute to company size. This finding implies that profitability does not directly determine company size, while the composition of managerial ownership plays a role in influencing the scale of a company's business. Keywords: Return on Assets, Managerial Ownership, and Company Size
Co-Authors Ajeng Eka Putri Cerryantisa Pamela Cindy Aulia Nur Haliza Desi Ayanah Luluah Endang Mahpudin Endang Mahpudin Hafiz Firmansyah Hani Itanova Jessica Maulidia Halim Kamaluddin Rahmat Mahpudin, Endang Mia Afinda Nahruddien Akbar M Nahruddien Akbar M Nurdiansyah, Dian Hakip Putri, Ajeng Eka Rina Maria Hendriyani Rizke Wiliyanti Sinta Fitriani Siska Liana Suhono Suhono Suhono Suhono Suhono Suhono, Suhono Suparno Suparno Suparno Tiara, Fadilla Siska Venni Avionita Vina Zafira Damayanti Widya Dwi Agustin