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Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap)
Published by Universitas Katolik Soegijapranata
ISSN : -     EISSN : 2622612X     DOI : 10.24167/jemap
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomi, Manajemen, Akuntansi, dan Perpajakan menyajikan tulisan publikasi dosen dan mahasiswa di bidang kajian ekonomi dan kajian bisnis meliputi manajemen, akuntansi dan perpajakan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 132 Documents
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Pembebasan Sanksi Pajak Dan Kesadaran Pembayaran Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Istianah, Istianah; Rohma, Frida Fanani
JEMAP Vol 8, No 1: April 2025
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v8i1.11924

Abstract

The aim of this research is to find out whether exemption from tax sansction and awareness of tax payments affect motor vehicle taxpayer compliance in the Bangkalan Samsat using descriptive qualitative methods whit secondary data obtained directly from the Bangkalan Samsat. The resultof the research show that there is a negative influence of exemption from tax sanctions and awareness of tax payments on mandatory motor vehicle compliance. Suggestions for future reseaechers could be touse a questionnaire to better understand the responses of each taxpayer who made payments and also those who did not make payments.
Pengaruh Kualitas Produk, Store Asmosphere, dan Kualitas Layanan, Terhadap Kepuasan Konsumen Di Starbucks Gajah Mada Semarang Wibowo, Vera Angelina; Athanasius, Sentot Suciarto
JEMAP Vol 8, No 1: April 2025
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v8i1.13337

Abstract

Efforts to differentiate themselves from others in the coffee shop business make business people try to do something different from other coffee shops. This study aims to determine the effect of product quality, store atmosphere, and service quality on consumer satisfaction at Starbucks Gajah Mada Semarang. The method used is a quantitative method with a non-probability sampling design using a purposive sampling technique. The total respondents in this study were 96 people. The results of the study indicate that product quality, store atmosphere, and service quality have a positive and significant effect on consumer satisfaction at Starbucks Gajah Mada Semarang. It is hoped that the results of the research that has been conducted at Starbucks Gajah Mada Semarang can provide value or benefits that exceed consumer expectations so that consumers can always feel satisfied.
Pengaruh Zona Integritas-Wilayah Bebas Korupsi (ZI-WBK) Terhadap Motivasi Kerja Pegawai di KPP Pratama Lahat Sumatera Putri, Chike Kurnia; Haptari, Vissia Dewi
JEMAP Vol 8, No 1: April 2025
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v8i1.13450

Abstract

Corruption Zone (ZI-WBK) predicate is expected to boost employee motivation through improved work culture and professionalism. This study aims to examine the effect of the ZI-WBK predicate on employee motivation at KPP Pratama Lahat. Research data were collected from 63 employees through questionnaires and in-depth interviews. The study employs a quantitative method with a pretest-posttest design, supported by inferential statistical analysis and a qualitative approach. The findings revealed a significant increase in employee motivation after KPP Pratama Lahat achieved the ZI-WBK predicate. Additionally, positive changes in work culture, including enhanced responsibility and professionalism, were observed. The study concludes that the ZI-WBK predicate contributes to bureaucratic reform and public service quality improvement
Apakah Belanja Daerah Mampu Memoderasi Pengaruh Kondisi Sosial Dan Ekonomi Masyarakat Terhadap Kepatuhan Pajak Di Daerah Provinsi? Kuncoro Aji, Anggit
JEMAP Vol 8, No 1: April 2025
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v8i1.13406

Abstract

This study aims to examine the impact of social and economic conditions on tax compliance across various provinces in Indonesia, with regional expenditure as a moderating variable. The research covers all 34 provinces, utilizing data from 2014 to 2022. Economic conditions are measured using provincial GDP growth and the Gini ratio, while social conditions are represented by the Human Development Index (HDI) and the poverty rate in each province. The moderating variable, regional expenditure, is measured using the total realized expenditure of each province. Attribution theory, fairness heuristic theory, slippery slope theory, stakeholder theory, and the fiscal synchronization hypothesis are applied to analyze the relationships between variables. This study employs a quantitative approach using secondary data and applies descriptive statistics and multiple linear regression analysis. The results indicate that HDI consistently has a positive effect on tax compliance. Regional expenditure effectively moderates the relationships between variables. However, other variables such as the poverty rate, GDP growth, and the Gini ratio do not significantly impact tax compliance. Therefore, provincial governments should focus on improving the quality of life for their citizens and enhancing the effectiveness of regional expenditures to increase tax compliance. 
Pengaruh Kenaikan Cukai Rokok Tembakau Dan Penghasilan Terhadap Perilaku Merokok Di Malang Chusna, Alfina Auliyaul; Saputri, Alyah Hasnah; Fadhila, Farah; Pardosi, Hilda Tamara; Putri W, Regina Nadia; Anggraini, Zahra Ayu
JEMAP Vol 8, No 1: April 2025
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v8i1.12931

Abstract

The government has decided to increase cigarette excise rates by 10% as of January 2024. This decision is inseparable from the aim of reducing the level of cigarette consumption in Indonesia. The purpose of this study was to determine the effect of increasing cigarette excise and income on smoking behavior. This study involved 104 respondents from the Malang Regency and City community who consumed cigarettes to fill out a questionnaire that was distributed directly or indirectly. The data analysis technique in the form of the McNemar test aims to determine the effect of increasing cigarette excise rates on smoking behavior, while the binary logistic regression test is to determine the effect of income on smoking behavior. Overall, respondents have filled out the questionnaire completely. Most respondents who smoke ≥ 15 cigarettes per day did not reduce the number of cigarettes they consumed per day, while only 11 people reduced it to 15 cigarettes. Then, respondents at income levels of 1,000,000-2,000,000 and 2,000,001-3,000,000, preferred not to reduce their cigarette consumption after the increase in cigarette excise rates. The increase in cigarette excise rates can reduce cigarette consumption in Malang society. For further research, it is expected to expand the scope of the research so that the results obtained can be more diverse.
Green Tax Indonesia Untuk Keberlanjutan Lingkungan Hidup: Studi Komparasi Global Putri, Cantika Primalia Kurnia; Bandiyono, Agus
JEMAP Vol 8, No 1: April 2025
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v8i1.13336

Abstract

This research aims to find out how green taxes are implemented in different countries, including how they are implemented in Indonesia, as well as the potential that the government can develop to address sustainability issues. This research uses a qualitative method with a literature review approach based on literature, which is then recorded and synthesized to produce a comprehensive understanding of green tax. The result of this research is that although the rules and forms of green tax implementation are different in each country, they have the same main objectives, namely to reduce carbon emissions, increase resource use efficiency and promote the transition to renewable energy. In the context of implementation in Indonesia, in addition to carbon tax and plastic excise tax, policies such as transport tax and landfill tax can be considered to address environmental issues in Indonesia. In this way, green taxes can not only be a source of government revenue, but can also stimulate innovation, create green jobs and improve environmental quality.
Mediasi Impulsivitas Dalam Pengaruh Keterampilan, Literasi Keuangan Digital Dan Otonomi Terhadap Kesejahteraan Keuangan Tarigan, Liyandri Rasbina; Prabowo, Theresya Amelia
JEMAP Vol 8, No 1: April 2025
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v8i1.11335

Abstract

This study aims to determine the effects of Skills on Financial Well-Being, Digital Financial Literacy on Financial Well-Being, Autonomy on Financial Well-Being, and Impulsivity on Financial Well-Being. It also aims to determine the role of Impulsivity in mediating the effects of Skills, Digital Financial Literacy, and Autonomy on Financial Well-Being. The population of this study is all people who have a fixed income or business activities that let them manage their finances on their own. In this study, the Structural Equation Modeling (SEM) method with an intervening relationship was used for data analysis. The data analysis tools were provided by the AMOS software version 26.  The findings of the analysis were as follows: Skills have an impact on financial well-being; Digital Financial Literacy has an impact on financial well-being; Autonomy has an impact on financial well-being; Impulsivity has an impact on financial well-being; Impulsivity can mediate the impact of Digital Financial Literacy on financial well-being; and Impulsivity can mediate the impact of Autonomy on financial well-being. The study's conclusions highlight how crucial it is to control impulsive behavior in order to optimize the advantages of skills, financial literacy, and autonomy. This provides useful advice for people, educators, and policymakers in promoting financial resilience
Analisis Pengaruh CAR, NDF, FDR, ROA, ROE dan BOPO Terhadap Pembiayaan Pada BPRS Periode 2019-2023 Zamzamah, Hanabilla; Woyanti, Nenik
JEMAP Vol 8, No 1: April 2025
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v8i1.12949

Abstract

As intermediary institutions, Sharia Rural Banks (BPRS) collect funds from the public and channel them into financing. In practice, the amount of financing provided by these banks is influenced by many factors, which do not always align with existing theories. Therefore, this study aims to examine the effect of Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR), Return on Assets (ROA), Return on Equity (ROE), and Operational Expenses to Operational Income (BOPO) on financing in BPRS. The data used for this study is secondary monthly time series data published by the Financial Services Authority of Indonesia (OJK) in the Islamic Banking Statistics with 5 years observation period that is January 2019- December 2023. The method used in this study is quantitative analysis with multiple linear regression method processed using SPSS version 25. The results of this study indicate that the CAR and FDR variables has significant positive effect on financing in BPRS. The NPF and BOPO variables has significant negative effect on financing in BPRS. And the other variables, ROA and ROE, has no significant negative effect on financing in BPRS
Analisis Pengaruh Tenaga Kerja, Upah, Dan Jumlah Industri Terhadap Pertumbuhan Ekonomi Di Provinsi Jawa Tengah Tahun 2013-2022 Putri, Farah Amalia; Woyanti, Nenik
JEMAP Vol 8, No 1: April 2025
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v8i1.12863

Abstract

In the last ten years, positive fluctuations in economic growth still place Central Java in the last position with the lowest average growth compared to other provinces in Java. The low percentage of growth is not comparable to the growth in the number of workers and wages. In addition, the number of industries has actually decreased. Therefore, this study aims to analyze the effect of labor, wages, and number of industries on economic growth in Central Java Province. This study is a quantitative study with secondary data from the Central Statistics Agency, covering 35 regencies/cities in Central Java in 2013-2022. Based on the results of regression analysis using the fixed effect model, the variables of labor and wages have a positive and significant effect on economic growth. Meanwhile, the variable number of industries has a negative and significant effect. This negative effect might be caused by the increase in the number of industries that is not comparable to the increase in the number of existing workers, so the quantity of industries is unable to absorb the excess labor, resulting in a decrease in regional output. However, wages are the variable with the largest effect compared to other variables
Analisis Pemblokiran Rekening Sebagai Upaya Pencairan Piutang Pajak Di KPP Pratama Batam Selatan Putri, Kiki Amalia; Fitriandi, Primandita
JEMAP Vol 8, No 1: April 2025
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v8i1.13415

Abstract

This study aims to determine the procedures for implementing account blocking, realization and contribution of account blocking in assisting the disbursement of tax receivables at KPP Pratama Batam Selatan, and the obstacles faced in the implementation of account blocking and the efforts made in facing the existing obstacles. The method used is literature research methods through previous journals and laws and regulations and field research methods based on interviews conducted with the Head of Section Audit, Assessment, and Collection and Tax Bailiff and secondary data collection at KPP Pratama Batam Selatan. From the research conducted, it can be concluded that the implementation of account blocking at KPP Pratama Batam is in accordance with PMK 61 Year 2023. The realization of account blocking action at KPP Pratama Batam Selatan for two consecutive years always exceeds the target, but the realization of tax receivable disbursement through blocking action has a “very insufficient” disbursement contribution to the disbursement of receivables and overall revenue of KPP Batam Selatan. Besides that, there are obstacles both from external and internal experienced by KPP Pratama Batam Selatan in the implementation of account blocking

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