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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 Effect of Financial Technology Adoption and Trust in the Government on Tax Compliance Among MSME Taxpayers, with Perceived Tax Fairness as a Mediating Variable (An Empirical Study of MSME Taxpayers at the Grogol Petamburan Local Tax Office) Neissa Nur Fadhila
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 determine the influence of the use of financial technology, and trust in the government on the compliance of MSME taxpayers with the perception of tax justice as an intervening variable. This study uses a causal method with a quantitative approach. The sample of this study is 125 respondents of MSME taxpayers registered at KPP Pratama Grogol Petamburan which were determined using the slovin formula with purposive sampling technique. The analysis techniques used were descriptive statistical analysis and partial lease square analysis, using the SmartPLS 4.0 application which was used to test the hypothesis. The results of the study show that the use of financial technology, and the perception of tax justice have a positive and significant influence on the compliance of MSME taxpayers. Trust in the government has no effect on the compliance of MSME taxpayers. The perception of tax justice can mediate the relationship between the use of financial technology and the compliance of MSME taxpayers. The perception of tax justice cannot mediate the relationship between trust in the government and the compliance of MSME taxpayers
THE EFFECTS OF CORPORATE SOCIAL RESPONSIBILITY (CSR), ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG), AND COMPANY SIZE ON TAX AVOIDANCE (A Study of Manufacturing Companies Listed on the BEI from 2019 to 2023) Nabilah Anisah Putri Hasbi
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol. 14 No. 1 (2025): Maret 2025
Publisher : Universitas Mercu Buana

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Abstract

Taxes serve as the primary source of government revenue and are utilized to finance various public programs aimed at improving societal welfare. However, companies, as taxpayers, often perceive taxes as a financial burden that reduces profitability, thereby encouraging the practice of tax avoidance. This study aims to examine the effects of Corporate Social Responsibility (CSR), Environmental, Social, and Governance (ESG), and Company Size on Tax Avoidance among manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. This study employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample was selected through purposive sampling, resulting in 52 manufacturing companies with a total of 260 firm-year observations. Data were analyzed using multiple linear regression with SPSS version 25. The findings indicate that ESG and Company Size have a significant effect on Tax Avoidance, whereas Corporate Social Responsibility (CSR) does not have a significant effect on Tax Avoidance.
THE EFFECT OF COMPANY SIZE AND CORPORATE SOCIAL RESPONSIBILITY ON TAX AGGRESSIVENESS, WITH GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE (An Empirical Study of Companies in the Non-Cyclical Consumer Goods Sector Listed in Indonesia from 2020 to 2022) ERIN APRIANI
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 and analyze the effects of Firm Size and Corporate Social Responsibility (CSR) on Tax Aggressiveness, with Good Corporate Governance (GCG) serving as a moderating variable. CSR disclosure was measured based on the Global Reporting Initiative (GRI) Standards 2021 using information obtained from the companies' sustainability reports. The study population consisted of 87 Non-Cyclical Consumer Goods companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2022 period. Using a purposive sampling method, 20 companies were selected as the research sample. Data were analyzed using moderated regression analysis (MRA) and processed with SPSS version 25. The results indicate that Firm Size has a positive effect on Tax Aggressiveness, while Corporate Social Responsibility has a negative effect on Tax Aggressiveness. Furthermore, Good Corporate Governance is found to moderate the relationship between Firm Size and Tax Aggressiveness, as well as the relationship between Corporate Social Responsibility and Tax Aggressiveness.
Final Income Tax Revenue, the Effectiveness of Final Income Tax Revenue Collection, and the Growth of MSME Taxpayers Before and After the Implementation of Government Regulation No. 55 of 2022 (An Empirical Study at the Bangka Primary Tax Office in 2021 and 2023) Sabila Alya Cintia
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol. 14 No. 2 (2025): Juli 2025
Publisher : Universitas Mercu Buana

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Abstract

Taxes constitute the primary source of government revenue and play a vital role in national development and economic growth. However, despite the significant contribution of Micro, Small, and Medium Enterprises (MSMEs) to the economy, their contribution to tax revenue remains relatively low. To provide greater tax relief and simplify tax compliance for MSMEs, the Indonesian government enacted Government Regulation (PP) No. 55 of 2022, replacing PP No. 23 of 2018. The new regulation exempts MSMEs with annual gross turnover of up to Rp500,000,000 from Final Income Tax (Final PPh). This study aims to examine the differences in Final Income Tax (Final PPh) revenue, the effectiveness of Final Income Tax collection, and the growth of MSME taxpayers before and after the implementation of Government Regulation No. 55 of 2022 at the Bangka Primary Tax Office (KPP Pratama Bangka) by comparing data from 2021 and 2023. The study utilizes secondary data consisting of Final Income Tax revenue reports, revenue targets, and the number of registered MSME taxpayers at KPP Pratama Bangka. Data were analyzed using difference tests, namely the Paired Sample t-Test and the Wilcoxon Signed-Rank Test, with SPSS version 25. The findings indicate that there are significant differences in both Final Income Tax revenue and the effectiveness of Final Income Tax collection before and after the implementation of Government Regulation No. 55 of 2022. However, no significant difference was found in the growth of MSME taxpayers between the two periods.
The Effect of Promotion and Price on Purchase Decisions with Brand Image as a Mediating Variable: Evidence from Selalu Teh Consumers in East Kalimantan Muhammad Fikri; Anton Hindardjo
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 analyze the influence of promotion and price on purchasing decisions with brand image as a mediating variable on consumers of Selalu Teh PT. Foodinesia products in Kutai Kartanegara Regency. This study uses a quantitative method with Partial Least Squares-Structural Equation Modeling (PLS-SEM) analysis techniques. The results show that promotion and price have a positive and significant effect on brand image. Brand image is proven to have a positive and significant influence on purchasing decisions and mediates the influence of promotion and price on purchasing decisions. However, the direct effect of promotion on purchasing decisions is proven to be insignificant, while price has a positive effect although lower than brand image. These findings confirm that brand image is a key factor that strengthens consumer purchasing decisions. Therefore, companies need to strengthen brand image through more creative promotional strategies and competitive pricing. Academically, this study contributes as a reference for further research by adding other relevant variables to enrich the purchasing decision model.
ABILITY OF NET INCOME, OPERATING CASH FLOW, AND SALES GROWTH IN PREDICTING FUTURE CASH FLOW Atiya Karimanisa; Vicky Utami
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol. 13 No. 3 (2024): November 2024
Publisher : Universitas Mercu Buana

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Abstract

This research aims to examine the influence of net profit, operating cash flow, and sales growth in predicting a company's future cash flow. This is a quantitative research using secondary data from the financial reports of transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The sampling method used was purposive sampling, yielding a sample size of 105. The data analysis method employed in this research was multiple linear regression. The results of this research indicate that net profit has a positive influence on predicting a company's future cash flow, as evidenced by the statistical test results (t-test) showing a significant value supporting the hypothesis. Similarly, operating cash flow shows that it has a positive effect in predicting a company's future cash flow, as evidenced by the statistical test results (t-test) that support the hypothesis. In contrast to sales growth, which shows that sales growth does not affect predicting future cash flow, as evidenced by the statistical test results (t-test) showing that the significance value does not support the hypothesis.
The Influence of Product Quality, Lifestyle, and Brand Image on Consumer Purchasing Decisions of VIVO Smartphones Royhan Bagas Febrianto
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 analyze the influence of product quality, lifestyle, and brand image on consumer purchasing decisions for Vivo smartphones in South Tangerang. This study uses a quantitative approach by distributing questionnaires to 160 respondents. Data were analyzed through validity and reliability tests, multiple linear regression, and hypothesis testing (t-test and F-test). The results of the study indicate that product quality has a positive and significant effect on purchasing decisions. Lifestyle has a positive and significant effect on purchasing decisions. Brand image also has a positive and significant effect on purchasing decisions. Simultaneously, all three independent variables have a significant effect on consumer purchasing decisions. The findings of this study confirm that good product quality, a suitable lifestyle, and a strong brand image can increase consumer purchasing decisions for Vivo smartphones.
Poverty in Indonesia in The Era of Social and Digital Transformation: Analysis From The Perspective of Social Education Science Dahlia -
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol. 13 No. 3 (2024): November 2024
Publisher : Universitas Mercu Buana

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Abstract

Poverty remained one of the most complex development challenges in Indonesia. Although national poverty rates had shown a downward trend in recent years, various phenomena such as multidimensional poverty, vulnerable poor groups, educational gaps, digital divides, and intergenerational poverty still posed significant problems affecting community welfare. This research aimed to analyze contemporary poverty phenomena in Indonesia from the perspective of Social Education Science. The study employed a library research method with a qualitative approach through the analysis of various scientific literature, government reports, and publications from international organizations. The findings showed that poverty was not only influenced by economic factors but also by disparities in access to education, low social capital, limited digital literacy, and regional development imbalances. Social education played a crucial role in developing critical awareness, enhancing community capacity, strengthening social capital, and promoting community empowerment. Therefore, the integration of social education into poverty alleviation policies was identified as an important strategy to achieve inclusive and sustainable development
Effective Marketing Strategy Analysis to Increase Somethinc Product Sales Through Social Media Aisyah Kayla
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol. 13 No. 3 (2024): November 2024
Publisher : Universitas Mercu Buana

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Abstract

Digital marketing is crucial for company growth in the digital era, with social media becoming a key platform for brand building, awareness, and customer base expansion. This study analyzes the role of influencers in "Something's" digital marketing strategy on social media using a descriptive qualitative method. Data were collected through Google Forms and analyzed thematically. The results show that "Somethinc" successfully uses creative content, active follower interaction, and data analysis to optimize their marketing strategy. This research offers valuable insights for designing effective social media strategies to increase consumer engagement.
ANALYSIS OF THE APPLICATION OF FISCAL CORRECTIONS TO COMMERCIAL FINANCIAL REPORTS TO DETERMINE THE CALCULATION OF TAX PAYABLE (Case Study of PT. XXZ) Imelda Praktis Laia
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol. 13 No. 3 (2024): November 2024
Publisher : Universitas Mercu Buana

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Abstract

The purpose of this research was to determine the preparation of fiscal corrections that have been presented by the company, in accordance with tax provisions. Fiscal adjustments need to be made to determine the calculation of income tax, due to differences in revenue and cost recognition according to financial accounting standards and taxation provisions. The research was conducted using a descriptive statistical analysis method, which is to thoroughly describe the fiscal corrections carried out by the company, the data used are primary data, namely the data sources provided by the company in the form of financial statements and records used, and secondary data, namely the source of data obtained in the form of literature and literature studies related to this research. The results of this study indicate that the financial statements prepared by the company were not in accordance with tax provisions, that several fiscal correction errors were found and several transaction accounts that had not been corrected, resulting in differences in the amount of taxable income before and after analysis. From this fiscal correction, an underpayment of the company's payable tax is greater than the previous calculation, and the impact on the company may be subject to a late payment penalty from the remaining unpaid underpayment.

Page 18 of 19 | Total Record : 184

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