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INDONESIA
JAE (Jurnal Akuntansi dan Ekonomi)
Published by Universitas Nusantara PGRI Kediri
ISSN : 27219313     EISSN : 25410180     DOI : https://doi.org/10.29407/jae.v6i2
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of JAE is a peer review journal published by Department of Accounting and the media for researchers, practitioners and lecturers who will publish the results of their research. The aim of the Journal is to facilitate scientific publication of the results of researches in Indonesia and participate to boost the quality and quantity of research for academics and researchers. Be started from 2019, The journal of JAE published quarterly in March, July and November with the scopes of the research areas that can be published in the Journal of JAE are: Accountancy Public Economics Development Economic; Finance; Management Economic, Any specifics issues of economic, business and accounting.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 272 Documents
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Pengaruh Intensitas Modal, Intensitas Persediaan, dan Green Investment Terhadap Penghindaran Pajak darmawan, Sabrina Maharani; Dian Widiyati
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 11 No 1 (2026): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v11i1.28654

Abstract

This study aims to analyze the effect of capital intensity, inventory intensity, and green investment on tax avoidance in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2024. This study uses secondary data in the form of annual financial statements obtained from the official website of the Indonesia Stock Exchange. The analytical method used is panel data regression with the assistance of EViews 12 software. The variables in this study consist of capital intensity, inventory intensity, and green investment as independent variables, and tax avoidance as the dependent variable. The results show that partially, inventory intensity has an effect on tax avoidance, while capital intensity and green investment have no effect on tax avoidance. However, simultaneously, the three independent variables have a significant effect on tax avoidance.
STRATEGI KEMANDIRIAN INDUSTRI PETROKIMIA NASIONAL Situmorang, Sirma Oktaviani
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 11 No 1 (2026): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v11i1.28691

Abstract

This study analyzes Indonesia’s petrochemical industry dependence on imports and formulates policy strategies to strengthen domestic industrial independence. Using a qualitative policy analysis approach combined with descriptive-comparative analysis, this research utilizes secondary data from international institutions, national statistics, and peer-reviewed journals (last 5 years). The findings show that Indonesia faces structural constraints including high feedstock prices, limited upstream–downstream integration, infrastructure gaps, and dependence on global supply chains. Comparative evidence from ASEAN and East Asia demonstrates that integrated industrial policy, energy pricing reform, and scale investment are key determinants of competitiveness. The study recommends refinery–petrochemical integration, gas pricing reform, fiscal incentives, and industrial cluster development. These measures are expected to reduce import dependency and strengthen industrial resilience.

Page 28 of 28 | Total Record : 272

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