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CHRISTIAN PANGARIBUAN
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The Journal of Business and Entrepreneurship (JoB&E) Faculty of Business, Sampoerna University, L’Avenue Office, North Tower, Jalan Raya Pasar Minggu, Kav.16, Pancoran, Jakarta 12780, Indonesia
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INDONESIA
Jurnal Bisnis dan Kewirausahaan (Journal of Business and Entrepreneurship)
Published by Universitas Sampoerna
ISSN : 23024119     EISSN : 26856255     DOI : -
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Social Sciences
The Journal of Business and Entrepreneurship (JoB&E) is the official journal of the Faculty of Business, Sampoerna University, with a frequency of publishing two times per year, in May and November. JoB&E is a double blind peer-reviewed journal devoted to the publication of original papers. We invite authors to submit articles in the fields of, but not limited to, accounting, anthropology, digital marketing, economics, education management, finance, innovation, management studies, media and communication studies, political sciences and public policy, sociology, technology management, tourism.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 93 Documents
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The Impact of Tax Planning and Deferred Tax Expenses on Earnings Management: Moderation by COVID-19 Sambuaga, Elfina Astrella; Liman, Caroline
Journal of Business And Entrepreneurship Vol. 13 No. 1 (2025): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (May 2025 Edition)
Publisher : APPS Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/bd1kjb92

Abstract

This study investigates the influence of tax planning and deferred tax expenses on earnings management, with a focus on the moderating effect of COVID-19. Using a sample of 72 companies in the materials and consumer staples sectors listed on the Indonesia Stock Exchange from 2018 to 2021, the study employs a quantitative approach with purposive sampling. The findings reveal that tax planning positively affects earnings management, indicating that companies engage in tax planning to reduce their tax burden by lowering reported profits. However, deferred tax expenses and COVID-19 do not significantly influence earnings management. Interestingly, COVID-19 weakens the relationship between tax planning and earnings management but does not affect the relationship between deferred tax expenses and earnings management. The study highlights several limitations, including issues with normality, multicollinearity, and heteroscedasticity tests, the use of only two independent variables, and the limited scope of company sectors and research periods. Future research should consider expanding the data set, adding more variables, and including a broader range of sectors and periods to achieve more comprehensive results.
Pengaruh Kompensasi Eksekutif dan Gender Diversity Terhadap Tax Avoidance Hajawiyah, Ain; Kiswanto; Suryarini, Trisni; Zhafira Nilnamuna, Afifah
Journal of Business And Entrepreneurship Vol. 13 No. 1 (2025): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (May 2025 Edition)
Publisher : APPS Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/xxn6f606

Abstract

This study examines the effects of executive compensation and gender diversity on tax avoidance in Indonesian manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. Using purposive sampling, a sample of 75 companies, representing 175 units of analysis, was selected. The analysis, conducted with descriptive statistics and multiple linear regression using IBM SPSS 27.0, reveals that executive compensation has a negative and significant effect on tax avoidance. Conversely, gender diversity was found to have no effect. The study also found that profitability and firm size had a positive and significant effect on tax avoidance, whereas leverage had a negative and significant effect. This research contributes to existing literature by using a unique method to measure gender diversity—the number of female directors divided by the total number of directors—to study its influence on tax avoidance.
Driving School Transformation Through Leadership, Innovation, and Collaboration: Evidence from St. Paul School, Sunter Jakarta Sumarni, Yustina
Journal of Business And Entrepreneurship Vol. 13 No. 2 (2025): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (November 2025 Edition)
Publisher : APPS Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/jobe.v13i2.555

Abstract

This study explores how transformational leadership and educational innovation influence team success through stakeholder collaboration at St. Paul School, Sunter Jakarta. Using a quantitative research design with data from 110 respondents analyzed through PLS-SEM, the study reveals that transformational leadership does not directly enhance team success but exerts a significant indirect effect through stakeholder collaboration, indicating full mediation. Conversely, educational innovation demonstrates both direct and indirect positive effects on team success, suggesting partial mediation. These findings emphasize that leadership vision and innovation must be supported by strong collaborative engagement among teachers, parents, alumni, and the school foundation to achieve sustainable improvement. Theoretically, the results validate the integration of Transformational Leadership Theory, Innovation Diffusion Theory, and Stakeholder Theory, showing that collaborative synergy serves as the key mechanism driving school transformation and collective performance.

Page 10 of 10 | Total Record : 93

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