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Yananto Mihadi Putra
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INDONESIA
Jurnal Ilmu Ekonomi dan Sosial (JIES)
Published by Universitas Mercu Buana
ISSN : 23019263     EISSN : 26210371     DOI : https://doi.org/10.22441/jies
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences
JURNAL ILMU EKONOMI DAN SOSIAL (JIES) is a single-blind peer-reviewed, quarterly, multidisciplinary research journal in the field of Economics and Social Sciences who published by the Research Center, Universitas Mercu Buana. This journal discusses the results of conceptual and applied science research relating to the fields of economics and social sciences and available in Printable version (p-ISSN: 2301-9263) and Online versions (e-ISSN: 2621-0371). This journal is specifically interested in publishing innovative papers in the fields of Economics (such as Economics, Econometrics, Finance, Business, Management, and Accounting) and Social Science (organizational, politics, media and communication, environmental communication, audience studies, social issues, social work, social welfare and studies woman).
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 20 Documents
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Search results for , issue "Vol 13, No 2 (2024)" : 20 Documents clear
The Effect of Profitability, Transfer Pricing, and Capital Intensity on Tax Avoidance in Property and Real Estate Companies Listed onThe Indonesia Stock Exchange For The 2021-2023 Period Aisah, Nur; Setiany, Erna
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 13, No 2 (2024)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v13i2.32842

Abstract

This study aims to analyze the effect of profitability, transfer pricing, and capital intensity on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange (BEI). The research population consists of 92 companies, with a sample of 35 companies selected based on specific criteria. The sample includes companies listed on the IDX during the 2021-2023 period, using Rupiah as the currency in their financial statements, and having submitted annual financial reports containing relevant data and information for this study. Additionally, the financial statements used have been audited and accompanied by an independent auditor's report. The sampling method employed in this study is purposive sampling, while the data collection method is documentation, which involves gathering materials or data related to the research object. The data analysis technique used is descriptive statistical analysis. The results of the study indicate that capital intensity has the strongest influence on tax avoidance. Capital intensity has a positive and significant effect on tax avoidance in property and real estate sub-sector companies listed on the IDX during the 2021-2023 period. Meanwhile, profitability has a negative and significant effect on tax avoidance, meaning that the higher the profitability of a company, the lower its level of tax avoidance. A similar pattern is observed in transfer pricing, where the study results show that transfer pricing has a negative and significant effect on tax avoidance in the property and real estate sub-sector companies during the same period.
The Influence of Accounting Conservatism, Fixed Asset Density, and Firm Size onTax Aggressiveness Syahputera, Kelvin Adi; Halim, Sofyan
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 13, No 2 (2024)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v13i2.33063

Abstract

This study aims to analyze the influence of accounting conservatism, fixed asset intensity, and company size on tax aggressiveness in non-cyclical companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2022 period. This study is based on the importance of understanding the factors that influence a company's tax planning strategy, especially in the context of tax aggressiveness. This study uses a quantitative approach with a descriptive method. The research sample was selected using purposive sampling, with a total of 102 non-cyclical companies meeting the criteria. The data used is in the form of secondary data from financial statements published in www.idx.com. Independent variables include accounting conservatism, fixed asset intensity, and company size, while the dependent variable is tax aggressiveness. Data analysis was carried out by descriptive statistics, classical assumption tests, multiple regression analysis, correlation and determination coefficient analysis, and hypothesis tests (t-test and F-test). The results of the study show that accounting conservatism, fixed asset intensity, and company size have no effect on tax aggressiveness. These findings indicate that these factors are not the main determinants in aggressive tax planning strategies for non-cyclical companies in Indonesia.
The Influence of ROA, DER, and Tax Planning on Corporate Income Tax Payable (A Study on Mining Companies Listed on the Indonesia Stock Exchange for the Period 2017 - 2021) Kristina, Lahana; Chairunnisa, Mariyam
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 13, No 2 (2024)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v13i2.32545

Abstract

This research aims to investigate the influence of ROA, DER, and tax planning on corporate income tax payable in mining companies listed on the Indonesia Stock Exchange during the period 2017-2021. The research method used is a quantitative causal study. This approach is based on positivism philosophy and aims to test predetermined hypotheses. The population of this study consists of 45 mining companies listed on the Indonesia Stock Exchange during the specified period. The sampling technique used is non-probability sampling, employing purposive sampling to select samples. The total sample used in this study is 11 companies. The research results indicate that ROA, DER, and tax planning have a significant influence on corporate income tax payable. This research uses the EViews version 10 software measuring tool.
The Influence of ROA, DER, and Tax Planning on Corporate Income Tax Payable (A Study on Mining Companies Listed on the Indonesia Stock Exchange for the Period 2017 - 2021) Agustiyani, Agustiyani; Minanari, Minanari
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 13, No 2 (2024)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v13i2.32543

Abstract

This study aims to analyze the influence of company value, leverage, profitability, and institutional ownership on tax avoidance (an empirical study on the telecommunication company sector listed on the Indonesia Stock Exchange for the period 2020-2023). The type of research used is quantitative research. The population in this study is the telecommunication company sector listed on the Indonesia Stock Exchange for the period 2020-2023. The sampling method in this study uses a purposive sampling technique. Purposive sampling is a method used in sample selection where 11 companies were selected over 4 years with a total sample of 44. The data collection technique used in this study is a documentation technique by obtaining data in the form of company annual reports for 2020–2023 and a literature study technique by conducting a literature review and reviewing various sources, such as books, journals, and other sources related to the research. The analysis method used is a multiple linear regression model with the help of the SPSS version 25 program. The results of the study indicate that the company value variable has a positive effect on tax avoidance, leverage has no effect on tax avoidance, profitability has no effect on tax avoidance, and institutional ownership has a positive effect on tax avoidance.
Analysis of PT. Siantar Top, Tbk Financial Statements for The Period 2021-2023 as an Effort To Measure Company Financial Performance Munawaroh, Solehatun; Horisah, Khariratun
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 13, No 2 (2024)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v13i2.33161

Abstract

Increasingly fierce competition in the snack food industry is driving companies to continuously improve their financial performance. One important indicator in evaluating a company's performance is the financial statement, which contains information about the company's financial position, operational performance, and changes in financial condition. This research aims to assess the financial performance development of PT. Siantar Top, Tbk during the period from 2021 to 2023, focusing on profit growth and the analysis of four types of financial ratios: liquidity, solvency, activity, and profitability ratios. The method used in this study is qualitative descriptive analysis using secondary data obtained from the company's financial statements over the past three years. The research results indicate that PT Siantar Top demonstrates excellent financial performance with sustainable growth in assets, equity, and profits. Prudent liquidity and debt management, combined with improved profitability, position the company well to face industry challenges and compete with other players in the snack food sector.
Analysis of Calculation, Payment, and Reporting of PPh Article 21 at PT. X (Case Study 2020) Sherly, Sherly; Safira, Safira
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 13, No 2 (2024)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v13i2.32454

Abstract

Many companies experienced significant revenue declines due to social restrictions and temporary business closures. This has impacted their ability to fulfill their tax obligations, including PPh Article 21. The research subject is PT. X, a company engaged in offset packaging printing. This study uses a qualitative method, addressing issues by collecting, describing, calculating, comparing, and explaining a situation. Specifically, this study is a descriptive research type. The results of the research show that PT. X's calculation of Income Tax Article 21 is still not in accordance with Tax Law No. 36 of 2008.
The Influence of Capital Intensity, Executive Compensation, Political Connections, Profitability, and Leverage on Tax Aggressiveness (Empirical Study on the Mining Sector Listed on the Indonesia Stock Exchange in 2020-2023) Santriafi, Radhika; Setiany, Erna
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 13, No 2 (2024)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v13i2.32516

Abstract

Tax planning actions using methods that are classified as legal (tax avoidance) or illegal (tax evasion) with the aim of reducing the tax burden are called tax aggressiveness. The aim of this research is to analyze the influence of capital intensity, executive compensation, political connections, profitability, and leverage on tax aggressiveness (empirical study of the mining sector listed on the Indonesian Stock Exchange in 2020-2023). The sample obtained was 34 companies using a purposive sampling method over a period of 4 years so that the total data studied was 136. The data analysis technique in this research was multiple linear regression analysis. The results of the analysis show that capital intensity has a negative effect on tax aggressiveness, executive compensation has little effect on tax aggressiveness, political connections have no effect on tax aggressiveness, profitability has no effect on tax aggressiveness, and leverage has a positive effect on tax aggressiveness.
Synergy of Pancasila, Youth, and SDGs in Protecting the Earth Lubis, Abdul Malik; Hamid, Rizal al
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 13, No 2 (2024)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v13i2.30665

Abstract

Indonesia is one of the countries facing critical environmental sustainability issues, including deforestation, pollution, and the impacts of climate change. This article discusses how Pancasila, the role of youth, and the Sustainable Development Goals (SDGs) work together to maintain environmental sustainability in Indonesia. As the country's basic philosophy, Pancasila provides a moral and ethical foundation to support sustainable development, where the key principles are humanity, justice, and shared prosperity. Around 23.18% of Indonesia's population are youth, who have great potential to become agents of change in environmental sustainability efforts. They can do so by developing new technologies, organizing campaigns to raise public awareness, and actively participating in environmental policies. This article analyzes the role of youth and Pancasila in achieving the SDGs by using literature study methodology. It is emphasized that the role of youth in adopting environmentally friendly lifestyles and encouraging green innovations such as circular economy and renewable energy technologies is in line with the values of Pancasila and the SDG’s goals. Indonesia can achieve sustainable development while preserving the environment for future generations by working together with this synergy. In addressing the climate crisis, the synergy between Pancasila and the SDGs provides a strong moral foundation. Youth, as agents of change, play an important role in realizing a more just, inclusive, and sustainable future.
The Influence of Taxation Knowledge, Tax Officer Services, and Implementation of E-Filing on Taxpayer Compliance With Tax Sanctions as a Moderation Variable (Empirical Study on Individual Taxpayers at Kpp Pratama Jakarta Gambir Satu in 2023) Anoraga, Adhi; Muslim, Sabarudin
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 13, No 2 (2024)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v13i2.32528

Abstract

This study aims to determine the effect of tax knowledge, tax officer services, and the application of e-filing on taxpayer compliance with tax sanctions as a moderating variable. This study employs the purposive sampling method, calculating the sample size using the Slovin formula. The data used in this study is primary and cross-sectional data originating from distributing questionnaires to 100 individual taxpayers at KPP Pratama Jakarta Gambir Satu in 2023. The data analysis method used is multiple linear regression analysis, consisting of three main variables (independent, dependent, and moderating variables). The independent variables consist of knowledge of taxation, tax officer services, and the application of e-filing; the dependent variable is taxpayer compliance; and the moderating variable is tax sanctions. This type of research uses a causal study approach to test whether one variable causes other variables to change or not. The design of this research employs a quantitative descriptive study approach to gather useful data that can explain the characteristics of one variable in relation to other variables. The tool used to test this research is the SPSS version 26 application. The results of this study indicate that knowledge of taxation, tax officer services, and the application of e-filing have no effect on taxpayer compliance, while tax sanctions as a moderating variable cannot affect the relationship between tax knowledge, tax officer services, and the application of e-filing to individual taxpayer compliance.
The Effect of PMSE Tax Policy, Tax Socialization, and Taxpayer Compliance on State Tax Revenue (A Study of E-Commerce Players in Jakarta) Colleen, Pamela; Hidayah, Nurul
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 13, No 2 (2024)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v13i2.33309

Abstract

This research was conducted to determine the influence of PMSE tax policy, tax socialization, and taxpayer compliance on state tax revenue, with a study on e-commerce actors in Jakarta. This research uses a quantitative approach. The analysis methods used are PLS-SEM analysis and Logistic Regression using SmartPLS 3.0 software. Based on the research results, the study shows that the PMSE tax policy variable has a negative and insignificant effect on state tax revenue. The tax socialization and taxpayer compliance variables have a positive and significant effect on state tax revenue.

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