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Mochammad Tanzil Multazam
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Universitas Muhammadiyah Sidoarjo Majapahit 666 B, Sidoarjo, East Java Indonesia
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INDONESIA
Indonesian Journal of Law and Economics Review
Published by Universitas Muhammadiyah Sidoarjo
ISSN : -     EISSN : 25989928     DOI : https://doi.org/10.21070/ijler
Core Subject : Economy, Social,
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice
Indonesian Journal of Law and Economics Review (IJLER) is published by Universitas Muhammadiyah Sidoarjo four times a year. This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.This journal aims is to provide a place for academics and practitioners to publish original research and review articles. The articles basically contains any topics concerning Law and Economics. IJLER is available in online version. Language used in this journal is Indonesia or English.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 16 Documents
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Search results for , issue "Vol. 18 No. 2 (2023): May" : 16 Documents clear
Taxpayer Awareness and Knowledge Boost Tax Compliance during COVID-19: Role of Socialization: Kesadaran dan Pengetahuan Wajib Pajak Tingkatkan Kepatuhan Pajak Selama COVID-19 Peran Sosialisasi Shoffan, Muchammad Abi; Ernandi, Herman
Indonesian Journal of Law and Economics Review Vol. 18 No. 2 (2023): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i0.908

Abstract

The aim of this study is to investigate the influence of taxpayer attitude, awareness, and tax knowledge on tax compliance during the COVID-19 pandemic, with tax socialization as a moderating variable. The study focuses on 33 businesses registered under the Indonesian Contractor and Mechanical Association (AKLI) Sidoarjo branch in 2022, using purposive sampling criteria. The SmartPLS (Partial Least Square) analysis was used to analyze the data. The results indicate that taxpayer attitude does not significantly affect tax compliance, while taxpayer awareness and tax knowledge do have an impact. Tax socialization moderates taxpayer awareness but does not moderate taxpayer attitude or tax knowledge on tax compliance. The study implies that tax authorities should prioritize tax socialization programs to increase taxpayer awareness and ultimately improve tax compliance during the COVID-19 pandemic. Highlights: Taxpayer awareness and knowledge have a significant impact on tax compliance during the COVID-19 pandemic. Tax socialization moderates taxpayer awareness but does not affect taxpayer attitude or tax knowledge on tax compliance. Tax authorities should prioritize tax socialization programs to increase taxpayer awareness and ultimately improve tax compliance during the COVID-19 pandemic.
Improving Employee Performance: The Impact of Job Analysis, Work Discipline, and Workload: Meningkatkan Kinerja Karyawan: Dampak Analisis Pekerjaan, Disiplin Kerja, dan Beban Kerja Jannah, Safira Nur; Sumartik
Indonesian Journal of Law and Economics Review Vol. 18 No. 2 (2023): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i0.909

Abstract

This study aimed to investigate the impact of job analysis, work discipline, and workload on employee performance at PT.ALP Petro Industry in Pasuruan, using a quantitative approach. The population of the study consisted of 70 employees, and a sample size of 60 respondents was selected using random sampling. The data was analyzed using SPSS software. The findings of the study indicated that job analysis, work discipline, and workload had a significant effect on employee performance, both partially and simultaneously. These results suggest that improving job analysis, work discipline, and workload management can lead to better employee performance. The implications of this study are that companies should prioritize employee job analysis, work discipline, and workload management to improve overall performance and productivity. Highlights: The study highlights the significant impact of job analysis, work discipline, and workload on employee performance, both partially and simultaneously. The use of a quantitative approach and SPSS software for data analysis adds to the rigor of the study. The study's implication is that companies should prioritize improving job analysis, work discipline, and workload management to enhance employee performance and productivity.
Unlocking Profitability in Indonesian Banks: The Impact of Liquidity and Working Capital Turnover: Menguak Profitabilitas di Perbankan Indonesia: Dampak Likuiditas dan Perputaran Modal Kerja Rizaldy, Rahmat; Hariasih, Misti
Indonesian Journal of Law and Economics Review Vol. 18 No. 2 (2023): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i0.910

Abstract

This scientific article examines how liquidity, leverage, and working capital turnover affect profitability in the Indonesian banking sub-sector financial companies listed on the Indonesia Stock Exchange between 2017 and 2021. The study used a sample of 15 companies selected randomly, and data analysis was done using SPSS version 22 for Windows. The results indicate that liquidity and working capital turnover significantly impact profitability, either partially or simultaneously. However, the adjusted R-square test revealed that only 14.8% of the variation in profitability is influenced by these variables, while the remaining 85.2% is influenced by other factors not studied in this research. The implication of this study is that Indonesian banking sub-sector financial companies should focus on improving liquidity and working capital turnover to increase profitability. Highlights: Liquidity and working capital turnover have a significant impact on profitability in the Indonesian banking sub-sector financial companies. Improving liquidity and working capital turnover can increase profitability in these companies. Other factors not studied in this research also play a significant role in influencing profitability in the Indonesian banking sub-sector financial companies.
Boosting Work Productivity: The Impact of Supportive Leadership, Work Motivation, and Discipline in UMKM Aldiva Maju Jaya: Meningkatkan Produktivitas Kerja: Dampak Kepemimpinan yang Mendukung, Motivasi Kerja, dan Disiplin di UMKM Aldiva Maju Jaya Lia, Ria Nova; Firdaus, Vera
Indonesian Journal of Law and Economics Review Vol. 18 No. 2 (2023): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i0.911

Abstract

This study aimed to investigate the relationships between supportive leadership, work motivation, discipline, and work productivity among employees of UMKM Aldiva Maju Jaya. The research collected primary data through the distribution of questionnaires to 100 employees and used SmartPLS 3.0 program to analyze the data. The results of the validity test indicated that all statements in the questionnaire were valid, while the reliability test showed that only one variable had a reliable composite reable value or Cronbach’s Alpha value. The hypothesis tests indicated that supportive leadership, work motivation, and discipline had significant effects on work productivity. The study implies that improving supportive leadership, work motivation, and discipline can lead to enhanced work productivity among UMKM Aldiva Maju Jaya employees. Highlights: The study investigated the impact of supportive leadership, work motivation, and discipline on work productivity among employees of UMKM Aldiva Maju Jaya. The research used primary data collected through questionnaires and analyzed using SmartPLS 3.0 program. The study found that improving supportive leadership, work motivation, and discipline can lead to enhanced work productivity among UMKM Aldiva Maju Jaya employees.
Machiavellian Personality, Commitment, and Self-Efficacy: Unraveling Whistleblowing Intentions in Accounting Students: Kepribadian Machiavellian, Komitmen, dan Efikasi Diri: Mengungkap Niat Melakukan Whistleblowing pada Mahasiswa Akuntansi Azmiyanti, Rizdina; Suhartini, Dwi; Yunida Putri, Sofie
Indonesian Journal of Law and Economics Review Vol. 18 No. 2 (2023): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i0.913

Abstract

This study investigates the relationship between commitment professionalism, Machiavellian personality, and whistleblowing intentions among accounting students, while examining self-efficacy as a moderating variable. Conducted on a sample of 200 7th-semester accounting students at Universitas Pembangunan Nasional "Veteran" Jawa Timur, the study employs a quantitative approach, using primary data collected through an online survey. Analysis with WarpPLS 7.0 reveals that high commitment and professionalism in accounting students can foster whistleblowing intentions without requiring high self-efficacy. Similarly, students with high Machiavellian personalities demonstrate whistleblowing motivation, independent of self-efficacy levels. These findings suggest that accounting students possess a heightened awareness of the importance of whistleblowing, which should be further nurtured through education and reinforcement of ethical principles in order to produce graduates with strong moral character and commitment to professional integrity.Highlights: Personality traits significantly impact whistleblowing intentions. Self-efficacy plays a crucial role in fostering ethical behavior. Enhancing ethical awareness is vital for shaping future accountants. Keywords: whistleblowing intentions, Machiavellian personality, commitment professionalism, self-efficacy, accounting students.
The Extent to Which Financial Institutions Comply With The US FATCA Law Murad, Khairi Ibrahim
Indonesian Journal of Law and Economics Review Vol. 18 No. 2 (2023): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i0.914

Abstract

This scientific article explores the challenges and risks faced by Iraqi banks in complying with the Foreign Account Tax Compliance Act (FATCA). The study aims to investigate the extent of compliance in Iraqi banks and examine the general framework of FATCA through document analysis and interviews with bank officials. The results reveal that while Iraqi banks encounter various challenges in adhering to FATCA, they are actively taking significant steps to implement the necessary changes. The study highlights the need for continued monitoring of compliance efforts and emphasizes the importance of adapting to the global banking system. The implications of this research underscore the crucial role of FATCA in preventing tax evasion and ensuring tax compliance among US taxpayers utilizing non-US financial institutions and investment vehicles abroad. This research contributes valuable insights for professionals in the field, policymakers, and researchers interested in understanding the impact of FATCA on the banking sector and its implications for global financial regulations. Highlights : Challenges and risks faced by Iraqi banks in complying with FATCA. Active steps taken by Iraqi banks to implement necessary changes for FATCA compliance. Implications for preventing tax evasion and ensuring tax compliance in the global financial landscape. Keywords : FATCA Compliance, Iraqi Banks, Tax Evasion, Global Banking System, Financial Regulations

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