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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 144 Documents
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Pengaruh Sunset Policy, Tax Amnesty dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak (Studi Kasus Pada Wajib Pajak Orang Pribadi Yang Terdaftar di KPP Pratama Serpong, Kota Tangerang Selatan) Situmorang, Rosanti Putri; Septiani, Dwi
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.v8i1.11547

Abstract

The purpose of this study is to determine the effect of sunset policy, tax amnesty and tax sanctions on taxpayer compliance (case study on individual taxpayers registered at KPP Pratama Serpong, South Tangerang) both partially and simultaneously. The type of method used in this study is quantitative method. The type of data used is primary data. The data analysis method used is multiple linear regression analysis and the data analysis techniques used are descriptive analysis techniques in the form of data quality tests, classical assumption tests and hypothesis tests. The results of this study show that partial sunset policy has a positive effect on taxpayer compliance, for tax amnesty partially affects taxpayer compliance, for tax sanctions partially affects taxpayer compliance. Meanwhile, simultaneously sunset policy, tax amnesty and tax sanctions affect taxpayer compliance.
Perencanaan Green Manufacturing Pada Usaha Pembuatan Tempe “OJI” di Cimahi Bandung Winanita, Christiana Maria; Prestianto, Bayu
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.v8i1.13529

Abstract

Tempeh Oji is one of the home-based tempeh  making businesses that has green manufacturing problems in the form of inadequate waste processing and the owner's lack of knowledge about waste management. Through an assessment of 18 indicators initiated by the OECD (Organization for Economic Co-operation and Development), the aim of this study is to determine the extent of the green ranking and also as a guide for planning the implementation of green manufacturing using government regulations regarding 4R (Recycle, Reduce, Reuse, Recovery) green industry. The approach method used is descriptive qualitative where data is collected using interview, observation and documentation techniques. The results of research conducted on the Tempeh Oji business are that Tempeh Oji has an Advanced in its green rating and meets 14 of the 18 indicators proposed by the OECD. Indicators that are not yet green will later be improved using green manufacturing planning based on Law of the Republic of Indonesia Number 3 of 2014 concerning Industry. The green manufacturing planning carried out at Tempeh Oji applies Recycle, Reduce and Recovery. Tempe Oji is also advised to pay more attention to the cleanliness of its production house and make a simple water filtration to reduce production residue which will later be detrimental to the surrounding community and help Tempe Oji's business to make it easier to process business permits.
Integrasi NIK–NPWP Dan Dampaknya Terhadap Kepatuhan Wajib Pajak Di Indonesia: Sebuah Literature Review Khoirunnisa Khoirunnisa; Ida Farida Adi Prawira; Rika Nurrizkiana
JEMAP Vol 9, No 1: April 2026
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v9i1.14880

Abstract

This study reviews the integration of Indonesia’s national identification system (NIK) with the tax identification number (NPWP) and examines its potential implications for taxpayer compliance within the broader agenda of tax administration reform. Unlike previous studies that primarily focus on normative discussions or isolated administrative impacts, this literature review synthesizes insights from tax compliance theory, digital tax administration, identity integration, and behavioral fiscal studies. Using a narrative review approach, relevant academic publications, policy documents, and international reports were analyzed to map conceptual linkages between digital identity integration and tax compliance outcomes. The findings indicate that administrative simplification, digitalization, and communication strategies significantly affect compliance levels, although technical and behavioral barriers persist. Based on these results, the study recommends strengthening integrated digital services, improving taxpayer outreach, and enhancing institutional coordination in order to optimize policy outcomes and increase voluntary compliance.
Pengaruh Bias Perilaku Terhadap Keputusan Investasi Trader Aktif Generasi Z Di Indonesia Dengan Persepsi Risiko Sebagai Variabel Mediasi Anisya Dwi Deviyanti; Vicky Oktavia; Dwi Eko Waluyo; Pradana Jati Kusuma
JEMAP Vol 9, No 1: April 2026
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v9i1.15242

Abstract

This study aims to examine and analyze the influence of behavioral biases consisting of Overconfidence Bias, Disposition Effect, and Herding Bias on investment decisions, with risk perception as a mediating variable. The focus of this research is on Generation Z active investors in Indonesia who exhibit intensive trading characteristics in the capital market. This study employs a quantitative approach using the Partial Least Square-Structural Equation Modeling (PLS-SEM) method through SmartPLS software. Data were collected from 165 respondents through an online questionnaire using purposive sampling technique.The results indicate that Overconfidence Bias (0.290), Disposition Effect (0.409), and Herding Bias (0.267) have a positive and significant effect on risk perception. Furthermore, risk perception is proven to have a highly dominant positive effect on investment decisions (0.734) with an effect size (f²) value of 1.167, categorized as a large effect. The mediation test confirms that risk perception plays a significant mediating role for all behavioral biases toward investment decisions, where Disposition Effect records the largest indirect effect (0.300). Overall, the research model demonstrates moderate predictive power with an Adjusted R-Square value of 0.521 for investment decisions. These findings emphasize that the psychological mechanisms of young investors in processing risk serve as the primary determinant driving their investment activities amid market volatility.
Peningkatan Kapasitas Aparatur Desa dalam Pengelolaan Dana Desa: Studi di Desa Gampong Baro KB Aceh Barat Herman Rahayu Meulaboh; Isnan Hari Mardika; Iwan Rianto Setiadi
JEMAP Vol 9, No 1: April 2026
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v9i1.14246

Abstract

Village development plays a crucial role in achieving the welfare of the Indonesian people, with Village Funds serving as a key instrument to improve public services, empower communities, and support infrastructure development. The effectiveness of Village Fund utilization largely depends on the accountability of its management. In Gampong Baro KB Village, Woyla Timur District, West Aceh Regency, the preparation of annual financial plans (RKPDes and APBDes) often faces delays due to the limited capacity of village apparatus. Village officials have difficulties understanding the financial management system, including planning, administration, bookkeeping, and reporting, which results in delays in monthly administrative procedures.This study aims to enhance the capacity of village apparatus in managing Village Funds transparently and accountably through capacity-building training. The expected outcomes include improved efficiency, better compliance with administrative requirements, and higher quality in Village Fund management. The research uses a qualitative descriptive method with an action-oriented or capacity-building approach, focusing on strengthening the abilities of village officials to manage funds more transparently and accountably. Village Fund planning and budgeting are carried out through Village Meetings and Village Development Planning Meetings (Musrenbang), formalized in the Village Government Work Plan (RKPDes), and allocated in the Village Budget (APBDes). Reporting and accountability are implemented transparently using the Village Financial System, ensuring proper fund management and compliance with regulations.
Apakah Efek Kebijakan The FED Sepanjang 2025 Masih Menjadi Variabel yang Mempengaruhi Arah Pergerakan Pasar Modal Indonesia? Jufri Yandes
JEMAP Vol 9, No 1: April 2026
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v9i1.14993

Abstract

Abstract: The discourse on the immunity of the domestic equity market to external shocks is being re-examined through research that evaluates the transmission of The Fed policy to the Composite Stock Price Index during the 2025 cycle. This quantitative study reveals the extent to which fluctuations in US monetary instruments distort the stability of the Indonesian capital market. Empirical analysis confirms that the IHSG is not immune to The Fed policy, which in fact shows a significant inverse correlation. This finding reinforces the relevance of the Monetary Transmission Mechanism theory through the channel of international capital flows, whereby an escalation in the interest rates of superpower central banks triggers a capital exodus from emerging markets to safer assets. Fundamentally, the research model proves that the volatility of the IHSG throughout the observation period is highly dependent on the US monetary policy paradigm. Consequently, the direction of the Indonesian stock market remains within the vortex of global influence, which requires market participants to be vigilant in anticipating the spillover effect of international monetary policy 
Pengaruh Pengungkapan Corporate Social Responsibility (CSR) Terhadap Kinerja Perusahaan dengan Biaya Keagenan dan Ukuran Perusahaan Sebagai Variabel Moderasi Resa Dafa Wulandari; Suci Khoirio Atiningsih
JEMAP Vol 9, No 1: April 2026
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v9i1.15050

Abstract

This research aims to analyze the effect of Corporate Social Responsibility (CSR) disclosure on firm performance, with agency costs and firm size as moderating variables. The study focuses on the Consumer Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Employing a quantitative research method with secondary data, the information was analyzed using panel data regression through Eviews 13 software. The results demonstrate that CSR disclosure has a significant positive effect on firm performance as measured by Return on Assets (ROA). However, agency costs and firm size were found to be unable to moderate (strengthen or weaken) the relationship between CSR disclosure and firm performance. These findings indicate that commitment to social responsibility is an independent strategic instrument for increasing corporate profitability in the eyes of stakeholders, regardless of the company's scale or internal interest conflict dynamics. 
Dampak Implementasi Coretax Terhadap Kepatuhan Wajib Pajak dan Penerimaan Negara Anisyah Syahra; Imahda Khoirio Furqon
JEMAP Vol 9, No 1: April 2026
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v9i1.14261

Abstract

This study examines the impact of the Core Tax Administration System (CoreTax) on taxpayer compliance and state revenue in Indonesia. The uniqueness of this research lies in its focus on the early stage of CoreTax implementation, officially launched on January 1, 2025, as part of Indonesia’s tax administration reform agenda. The objectives are to analyze the extent to which CoreTax enhances taxpayer compliance, strengthens revenue collection, and to identify challenges in its adoption. The research object covers individual and corporate taxpayers registered at selected Tax Offices (KPP Pratama) in Central Java and Jakarta as pilot locations. Using a purposive sampling method, the study selected respondents who had experienced both the previous tax systems and CoreTax. Data were collected through questionnaires and interviews, supported by secondary data from government reports and academic sources. Analytical tools employed include Partial Least Square–Structural Equation Modeling (PLS-SEM) to test the hypothesized relationships among variables. The findings reveal that CoreTax positively influences taxpayer compliance through simplified procedures, transparency, and integrated services, which in turn contribute to increasing state revenue. Nevertheless, technical disruptions, limited digital literacy among SMEs, and data security issues remain significant challenges. The study recommends strengthening IT infrastructure, providing continuous taxpayer education, and enhancing cybersecurity standards to optimize the long-term effectiveness of CoreTax. 
Kajian Ekonomi Pengembangan Ikan Asap di Kampung Melayu Kota Semarang Ida Rahayu Widowati; Theresia Dwi Hastuti; Robert Rianto Widjaja
JEMAP Vol 9, No 1: April 2026
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v9i1.15289

Abstract

Smoked fish is a favorite side dish in Semarang. This smoked fish business will be tested and developed in Kampung Melayu, albeit on a small industrial scale. Smoked fish is a household-based economic activity. This economic study of smoked fish development in Kampung Melayu aims to improve the social, economic, and culinary tourism sectors. Current challenges in the smoked fish development area in Kampung Melayu include the need for adequate land for smoked fish production, marketing, and creating a comfortable environment for culinary tourism to increase community income. This study uses a descriptive qualitative method. The main objective of this study is to provide a pleasant and comfortable environment for smoked fish development in Kampung Melayu to improve the community's economy and culinary tourism. This study provides insight into the integration of economic components into environmental management systems to achieve sustainable development
Pengaruh Capital Intensity, Thin Capitalization, dan Konservatisme Akuntansi terhadap Penghindaran Pajak safira Dafa Amelia; Aisyaturrahmi Aisyaturrahmi
JEMAP Vol 9, No 1: April 2026
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v9i1.15182

Abstract

This study aims to analyze the effect of capital intensity, thin capitalization, and accounting conservatism on tax avoidance in companies. The background of this research is based on Indonesia’s relatively low tax ratio compared to other ASEAN countries, which indicates the presence of tax avoidance practices among corporate taxpayers. This study employs a quantitative approach using secondary data obtained from companies’ financial statements. The sampling technique used is purposive sampling, while data analysis is conducted using multiple linear regression. The results show that capital intensity and thin capitalization have a significant effect on tax avoidance, while accounting conservatism has a varying influence depending on the company’s condition. These findings indicate that asset structure and corporate financing policies can encourage tax avoidance practices. Therefore, stricter supervision and appropriate policies are needed to minimize such practices.

Page 14 of 15 | Total Record : 144

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