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Economic Reviews Journal
Published by Masyarakat Ekonomi Syariah Bogor
ISSN : -     EISSN : 28306449     DOI : https://doi.org/10.47467/mrj
Core Subject : Economy, Social, Engineering,
Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences
Economic Reviews Journal  is a scientific journal published by Masyarakat Ekonomi Syariah Bogor in collaboration with Ikatan Ahli Ekonomi Islam, Institut Agama Islam Nasional Laa Roiba Bogor, and Intellectual Association for Islamic Studies (IAFORIS) . This journal contains scientific papers from academics, researchers and practitioners in the fields of Islamic economics, management, finance, accounting, zakat, waqaf, shadaqah, industries, and business research. E-ISSN 2830-6449
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 565 Documents
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Penyebab dan Penyelesaian SP2DK Terhadap Pelaporan SPT Tahunan Orang Pribadi Studi Kasus Terhadap Klien KKP XYZ Zidane, Enrico Muhammad; Widajantie, Tituk Diah
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.409

Abstract

The aim from this research is to find out the main factor causing the publication of SP2DK and how to complete it. The researcher decided to use a qualitative research method with a qualitative descriptive approach. This research is a case study of clients from KKP XYZ. Data was collected through observation techniques and through documents from a second party, namely KKP XYZ. The type of data analysis technique used in this research is qualitative descriptive data analysis technique. The results of the research concluded that the main factor in the issuance of SP2DK was due to a misunderstanding of the concept of reporting and filling out the Annual tax return between the KKP and the KPP, then to resolve this, the Taxpayer had to provide a response and reply to the DJP and make a revised Annual SPT to respond to the SP2DK and so that no investigation was carried out.
Pengaruh Likuiditas, Leverage, Profitabilitas dan Kepemilikan Manajerial Terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan Manufaktur yang Terdaftrar di BEI Tahun 2020-2022 Izzat El-Maula Pangesti Syafi'i; Agus Endro Suwarno
Economic Reviews Journal Vol. 3 No. 2 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i2.418

Abstract

A company will always strive to achieve its goals, for example long-term goals such as the ability to increase company value. Indrarini (2019: 3) defines company value as an investor's vision of the manager's success rate in managing the company's assets entrusted to him which is often associated with stock prices. The sampling technique in this study used purposive sampling method. The data collection method in the study is the annual financial report documentation method (annuar report). This study uses a type of quantitative research, the data used in the research is secondary data obtained by taking through the annual report of each manufacturing company which can be accessed through the company's official website. Liquidity has no effect on firm value, the high level of liquidity causes a decrease in firm value. Leverage affects firm value, companies with low leverage levels can increase firm value. Profitability has no effect on firm value, excessive inventory may have low profitability. Managerial ownership has no effect on firm value, the results of this study contradict agency theory.
Persepsi Wajib Pajak Terhadap Penerapan Ter PPH Pasal 21 Anne Monica Sijabat; Christina Dwi Astuti
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.420

Abstract

This study aims to analyze the perceptions of taxpayers by conducting surveys using questionnaires and analyzing the perceptions of these taxpayers regarding the existence of a regulatory change in the Income Tax Law that examines the application of Income Tax Article 21 TER as the basis for calculating income tax. This research uses descriptive methods. The sampling procedure uses purposive sampling technique. The sample and population used in this study are taxpayers who have worked, taxpayers who have been registered as taxpayers, and who have paid & deposited at least once. 216 respondents were obtained. The research results of this study are (i) taxpayers have an agreed perception of the tax socialization of taxpayers on the application of Income Tax Article 21 TER (ii) taxpayers have an agreed perception of the understanding of tax regulations on the application of Income Tax Article 21 TER (iii) taxpayers have an agreed perception of taxpayer awareness of the application of Income Tax Article 21 TER.
Pengaruh Modernisasi Sistem Administrasi Perpajakan, Pengetahuan Perpajakan dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM dengan Sosialisasi Perpajakan Sebagai Pemoderasi Eka Aulianavisha Hamida; Hasnawati
Economic Reviews Journal Vol. 3 No. 2 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i2.422

Abstract

This research aims to analyze and prove the influence of modernization of the tax administration system, taxpayer knowledge and tax sanctions on MSME taxpayer compliance in DKI Jakarta. This type of research is quantitative using primary data and measured using a Likert scale. The number of samples used in this research was 163 MSME individual taxpayer respondents in DKI Jakarta. This research uses quantitative research methods using the Statistical Package for the Social Sciences (SPSS) program.. The results of this research indicate that the modernization of the tax administration system and tax sanctions have a positive and significant effect on MSME taxpayer compliance, while tax knowledge has no influence and is not significant on MSME taxpayer compliance. Tax Socialization is able to moderate the modernization of the tax administration system towards MSME taxpayer compliance. Tax socialization is unable to moderate tax knowledge and tax sanctions on MSME taxpayer compliance.
Implementasi Sistem E-Tax Sebagai Moderasi Pengaruh Kepuasan Pengguna, Kualitas Informasi, Kualitas Sistem, dan Biaya Kepatuhan Terhadap Kepatuhan Perpajakan Nazla Syafa Putri Rojani; Hasnawati
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.423

Abstract

This study aims to examine the role of e-tax system implementation as a moderating variable in the relationship between taxpayer attitudes and tax compliance. This study involved 214 individual taxpayers who used the e-tax system, with the sampling technique using purposive sampling. The analysis method used is Structural Equation Modelling (SEM) which is processed using IBM SPSS AMOS 26 software. The results showed that the quality of the e-tax system has a positive effect on tax compliance, while compliance costs have a negative effect on tax compliance. In addition, the implementation of the e-tax system is proven to strengthen the effect of system quality on tax compliance, and weaken the effect of compliance costs on tax compliance. These findings indicate that improving the quality of the e-tax system and managing compliance costs can be effective strategies to improve tax compliance in the digital era.
Pengaruh Risiko Keuangan, Nilai Perusahaan dan Ukuran Perusahaan Tehadap Perataan Laba Sekar Shafa Nabilah; Meta Nursita
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.424

Abstract

This research aims to analyze the influence of financial risk, company value and company size on income smoothing. This research was conducted by analyzing the financial reports of companies in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange (BEI) during the period 2018 to 2022. The sample used in this research was 16 companies in the Consumer Non-Cyclicals sector listed on Indonesia Stock Exchange during the period 2018 to 2022 using a purposive sampling technique. The data used in this research is secondary data in the form of financial reports from each company that has been used as a research sample. Logistic regression method was used as research methodology in this study. Analysis of research results using the help of Eviews 12 software. The results of this study show that Financial Risk partially has no effect on Profit Planning, Company Value partially has no effect on Profit Smoothing, Company Size partially has an effect on Profit Planning and simultaneously Financial Risk, Company Value and Company Size influence Income Smoothing.
Analisis Gagal Antar Surat dan Paket PT Pos Indonesia (Persero) Cabang Sekejati Bandung Menggunakan Metode Fault Tree Analysis (FTA) dan Failure Mode and Effect Analysis (FMEA) Rivan Alfianto; M. Ardhya Bisma; Febriani Sulistiyaningsih
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.425

Abstract

PT Pos Indonesia (Persero) is a State-Owned Enterprise (BUMN) which is active in postal and logistics services. The Postal Processing Center itself is a postal institution whose mission is to plan, organize, implement and control and is responsible for the implementation of the CPTDR process.The occurrence of delivery failures at PT Pos Indonesia (Persero) Sekejati Bandung Branch reached 4% in a period of four months, this shows that DC Sekejati Bandung has not achieved the target determined by the company, where the company itself determines the maximum percentage for delivery failures of only 2%. In the research carried out by the author, the methods used were the Fault Tree Analysis (FTA) Method and also the Failure Mode and Effect Analysis (FMEA) Method to solve the problems that occurred. Based on the results of the analysis carried out, the author found that the most frequent problems were unclear addresses and recipients changing addresses.
Implementasi Prinsip Syariah dalam Praktik Jual Beli Online Pada Aplikasi Tiktok Secara Live: Studi pada Mahasiswa Prodi Hukum Ekonomi Syariah Stis Al Wafa Ardina, Cindy; Bianda, Ryan; Saputra, Refki
Economic Reviews Journal Vol. 3 No. 2 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i2.434

Abstract

The aim of this research is to find out how online buying and selling practices in live TikTok application for STIS Sharia Economic Law study program students AL WAFA and to find out how to implement sharia principles in live online buying and selling on TikTok carried out by Law study program students STIS AL WAFA Sharia Economics. This study uses a qualitative method using interview techniques, observation and documentation. As for models The data analysis used is data collection, data reduction, presentation data and drawing conclusions. The results of this research show that in In practice, students buy and sell by ordering or shopping when the sellers are live so you can interact with the sellers directly to be able to show the desired item via live, and check out via the yellow basket provided by the seller when live takes place. In the process of buying and selling transactions on students' live TikTok STIS AL WAFA has implemented sharia principles in selling buy such as the principle of divinity (tauhid), the principle of willingness (antaradhin), principle expediency or benefit, principles of justice, principles of honesty, principles freedom, moral or ethical principles, finally valid principles.
Dampak Kualitas Auditor dalam Pengungkapan Emisi Karbon Terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2019-2022 Rahel ezra; Tiara Rani Santoso
Economic Reviews Journal Vol. 3 No. 2 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i2.436

Abstract

This research aimed to test and analyze the effect of carbon emission disclosure and enviromental performance on firm value with audit quality as a moderating variable. Carbon emission disclosure is measured by calculating the carbon emission disclosure checklist index, enviromental performance is obtained from secondary data from the Indonesian Ministry of Envirement’s PROPER report, firm value is measured by Tobin’s Q, and audit quality is measured by the size of KAP. The sample was taken using a purposive sampling technique totaling 28 non-financial companies listed on the IndonesiaStock Exchange (IDX) for teh 2019-2022 period and having a PROPER rating for the 2019-2022 period. The data analysis technique used Structural Equation Modeling Partial Least Square (SEM-PLS) analysis with the help of the WarpPls 7.0 program. The result of the study indicate that: 1) There is a positive effect of carbon emission disclosure on firm value. 2)There is a positive effect of enviromental performance on firm value. 3) Audit quality does not moderate the effect of carbon emission disclosure on firm value. 4) Audit quality does not moderate the effect of enviromental performance on firm value.
Literasi Wajib Pajak Tentang Tarif Efektif Rata-rata pada Pemungutan PPh Pasal 21 Rizky Putri Lisdiana; R. Muh. Syah Arief Atmaja Wijaya
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.444

Abstract

Income Tax 21 with an average effective rate scheme is the average tax rate actually paid by taxpayers after taking into account applicable deductions and deductions. This study aims to analyze taxpayer knowledge about Income Tax Article 21 with an average effective rate scheme. This type of research is a descriptive research with a qualitative approach. Data collection was carried out through interviews and observations. The results of this study show that the public's understanding of Income Tax 21 effective tariff scheme on average is low. This is caused by uneven dissemination of information or socialization from the government and tax officials.

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