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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 184 Documents
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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) Lahana Kristina; Mariyam Chairunnisa
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol. 13 No. 2 (2024): Juli 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 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 Nur Aisah; Erna Setiany
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol. 13 No. 2 (2024): Juli 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 Kelvin Adi Syahputera; Sofyan Halim
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol. 13 No. 2 (2024): Juli 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.
Analysis of PT. Siantar Top, Tbk Financial Statements for The Period 2021-2023 as an Effort To Measure Company Financial Performance Solehatun Munawaroh; Khariratun Horisah
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol. 13 No. 2 (2024): Juli 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.
The Effect of PMSE Tax Policy, Tax Socialization, and Taxpayer Compliance on State Tax Revenue (A Study of E-Commerce Players in Jakarta) Pamela Colleen; Nurul Hidayah
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol. 13 No. 2 (2024): Juli 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.
The Impact of Dividend Policy, Green Finance, and Profitability on Firm Value in the Energy and Infrastructure Sectors Rini Mulyasari; Asep Risman
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol. 14 No. 1 (2025): Maret 2025
Publisher : Universitas Mercu Buana

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Abstract

This study aims to examine the effects of Green Finance, Dividend Policy, and Profitability on Firm Value in energy and infrastructure companies listed on the Indonesia Stock Exchange during the 2022–2024 period. A quantitative approach was employed using multiple linear regression analysis on 11 companies selected based on the availability of financial statements and sustainability reporting data. The findings indicate that a company's ability to generate profits makes a significant positive contribution to its market valuation, consistent with theoretical frameworks emphasizing financial performance and managerial signaling. These results support the view that management's efficiency in utilizing shareholders' equity enhances market confidence and increases firm value (Risman & Subhani, 2021). In contrast, Dividend per Share (DPS) and ESG Score were not found to have a significant effect on firm value. Although the bird-in-the-hand theory suggests that dividends serve as a positive signal to investors (Lintner, 1956), in capital-intensive sectors investors tend to place greater value on growth strategies driven by earnings reinvestment (Risman, 2021). Likewise, ESG Score has not yet become a primary determinant of investor decision-making, despite the widely recognized role of sustainability practices in strengthening risk management and enhancing long-term corporate reputation (Gustanto & Risman, 2025). This study recommends that companies continue to prioritize profitability improvement while strategically integrating green finance practices to create sustainable value. Furthermore, the findings provide opportunities for developing a more holistic firm valuation model by synergistically incorporating both financial and non-financial factors.
AN ANALYSIS OF TAX AVOIDANCE BY MINING COMPANIES INFLUENCED BY LIQUIDITY AND COMPANY SIZE Yosi Nivia Ambarwati
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol. 14 No. 1 (2025): Maret 2025
Publisher : Universitas Mercu Buana

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Profitabilitas, Likuiditas, dan Ukuran Perusahaan terhadap Tax Avoidance yang dilakukan oleh per This study aims to analyze the effects of Profitability, Liquidity, and Firm Size on Tax Avoidance among mining companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2022 period. The sample was selected using a purposive sampling method, and based on the predetermined criteria, 30 mining companies were included in the study. Hypothesis testing was conducted using multiple linear regression analysis to examine the effect of each independent variable on Tax Avoidance. The results indicate that Profitability, as measured by Return on Assets (ROA), does not have a positive effect on Tax Avoidance. In contrast, Liquidity, as measured by the Current Ratio (CR), has a positive effect on Tax Avoidance, while Firm Size also has a positive effect on Tax Avoidance. usahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2018 s.d. 2022. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling dan berdasarkan kriteria yang telah ditentukan, diperoleh sampel sebanyak 30 perusahaan pertambangan. Pengujian hipotesis dilakukan dengan menggunakan analisis regresi linear berganda untuk mengetahui pengaruh dari masing masing variabel independen terhadap Tax Avoidance. Hasil penelitian ini menunjukkan bahwa Profitabilitas (ROA) tidak berpengaruh positif terhadap Tax Avoidance, Likuiditas (CR) berpengaruh positif terhadap Tax Avoidance, dan Ukuran Perusahaan berpengaruh positif terhadap Tax Avoidance.
The Conflict Arising from Street Vendors’ Resistance to Relocation and Its Impact on Evictions in the UIN SGD Bandung Campus Area Kania Rahmadia Winata
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol. 14 No. 1 (2025): Maret 2025
Publisher : Universitas Mercu Buana

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Abstract

The rejection of the relocation policy by street vendors (PKL) in the area surrounding UIN Bandung Campus led to social conflict and forced evictions, significantly affecting their socio-economic conditions. This study aims to analyze the dynamics of the vendors' resistance, including the underlying causes, the forms of conflict that emerged, and the socio-economic impacts of the forced evictions. A qualitative research approach was employed using participant observation, in-depth interviews, and field documentation conducted over a five-day period. The findings reveal that the relocation policy was implemented without meaningful participation from the street vendors, resulting in tensions and a lack of voluntary acceptance of the decision. The new relocation site, which was considered less strategically located, led to declining incomes and increased psychological distress among the vendors. The study concludes that the absence of participatory dialogue and inclusive decision-making was the primary cause of the relocation conflict and the resulting social injustice. This research contributes to the literature by emphasizing the importance of dialogue-based and participatory policymaking, particularly in the governance of public spaces within higher education environments, an area that has often received limited attention in government policy.
The Effects of Liquidity, Thin Capitalization, and Audit Quality on Tax Avoidance, with Institutional Ownership as a Moderating Variable (An Empirical Study of Energy Sector Companies Listed on the Indonesia Stock Exchange for the Period 2020–2023) Adelia Adinda Putri
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol. 14 No. 1 (2025): Maret 2025
Publisher : Universitas Mercu Buana

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Abstract

This study aims to examine the effects of Liquidity, Thin Capitalization, and Audit Quality on Tax Avoidance, with Institutional Ownership serving as a moderating variable. The population consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The sample was selected using a purposive sampling method, resulting in 22 companies with four years of observation, yielding a total of 88 firm-year observations. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that Liquidity does not have a significant effect on tax avoidance, while Thin Capitalization has a significant effect on tax avoidance. Audit Quality was found to have no significant effect on tax avoidance. Furthermore, Institutional Ownership does not moderate the relationship between Liquidity and tax avoidance, Thin Capitalization and tax avoidance, or Audit Quality and tax avoidance. This study contributes to the existing literature on tax avoidance by providing additional empirical evidence, offers valuable insights for businesses regarding tax avoidance strategies, and provides policymakers with useful considerations for developing more effective tax regulations and policies.
The Effects of Corporate Innovation, Directors with Overseas Experience, and Institutional Ownership on Tax Avoidance (A Study of Manufacturing Companies Listed on the Indonesia Stock Exchange from 2019 to 2023) Natasya Destiani
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol. 14 No. 1 (2025): Maret 2025
Publisher : Universitas Mercu Buana

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Abstract

Differences in perspectives on taxation between the government and taxpayers encourage companies to minimize their tax payments through tax avoidance strategies. Such practices have the potential to reduce government tax revenues and create long-term fiscal risks. This study aims to examine the effects of corporate innovation, directors with international experience, and institutional ownership on tax avoidance among manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. This study adopts a quantitative approach using secondary data obtained from companies' annual reports. The sample was selected through purposive sampling, resulting in 39 manufacturing companies with a total of 195 firm-year observations over five years. Data were analyzed using multiple linear regression following the classical assumption tests. The findings indicate that corporate innovation has a positive effect on tax avoidance, suggesting that innovative firms are more likely to adopt efficient strategies for managing their tax burden. In contrast, institutional ownership has a negative effect on tax avoidance, indicating that monitoring by institutional investors can discourage tax avoidance practices. Meanwhile, directors with international experience do not have a significant effect on tax avoidance. This study provides practical implications for policymakers and corporate stakeholders in developing governance policies that promote tax compliance. From an academic perspective, the findings contribute to the literature by enriching the understanding of non-financial determinants influencing corporate tax avoidance strategies.

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