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All Journal Jurnal Manajemen, Bisnis dan Kewirausahaan Optimal: Jurnal Ekonomi dan Manajemen
Anthon S. Y. Kerihi
Universitas Nusa Cendana
Decision Sciences, Operations Research & Management

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Pengaruh Kompetensi Auditor Internal, Time Budget Pressure, dan Kecerdasan Emosional terhadap Pengungkapan Fraud : (Studi Kasus pada Kantor Pegadaian Oesapa, Kota Kupang, Nusa Tenggara Timur) Yumitra Rambu Dawi Ngana; Anthon S. Y. Kerihi; Nikson Tameno
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 3 (2025): Desember : Jurnal Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumbiku.v5i3.6024

Abstract

This study aims to analyze the significance level of the influence of minimum wages and inflation on labor absorption in Indonesia over the period 1993–2023. Using a quantitative approach with a field research design, the study relies on secondary time-series data published by the Central Bureau of Statistics (BPS). Data were collected through documentation methods and analyzed using multiple linear regression with EViews 12 software. The results reveal that, partially, the minimum wage variable has a positive and significant effect on labor absorption, indicating that higher minimum wages contribute to increased employment absorption during the study period. Conversely, the inflation variable, while positively related to labor absorption, does not show a statistically significant effect, suggesting that rising inflation alone does not directly influence employment opportunities. Simultaneously, minimum wages and inflation together exert a significant joint effect on labor absorption. These findings underscore the importance of adaptive minimum wage policies that consider inflation trends to balance workers’ welfare with sustainable employment, thereby maintaining labor market stability in Indonesia.
Pengaruh Pemahaman Pajak, Sistem Perpajakan dan Keadilan Pajak terhadap Persepsi Wajib Pajak Orang Pribadi Mengenai Penggelapan Pajak (Tax Evasion): Studi Kasus pada Kpp Pratama Kota Kupang Imelda Ina Kii; Anthon S. Y. Kerihi; Maria P. L. Muga
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 1 (2025): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i1.6627

Abstract

This study aims to determine the influence of tax understanding, the tax system, and tax fairness on individual taxpayers' perceptions of tax evasion. This research uses a survey method with a quantitative descriptive approach. The types of data used are primary and secondary data. Data collection was conducted through the distribution of questionnaires. The analytical technique used is multiple linear regression analysis. The results of this study show that, partially, tax understanding and tax fairness have an influence, while the tax system variable does not. Meanwhile, simultaneously, the variables of tax understanding, tax system, and tax fairness together influence individual taxpayers' perceptions of tax evasion.
Co-Authors Imelda Ina Kii Maria P. L. Muga Tameno, Nikson Yumitra Rambu Dawi Ngana