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<![CDATA[Pengaruh Pengetahuan Perpajakan dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor dengan Kualitas Pelayanan sebagai Variabel Moderasi ]]>
<![CDATA[Rashika Risdya Kusumawardhani]]>;
<![CDATA[Hairul Anam]]>;
<![CDATA[Yanzil Azizil Yudaruddin]]>
<![CDATA[ Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/jrea-itb.v4i3.4311
<![CDATA[This study aims to analyze the effects of tax knowledge and taxpayer awareness on motor vehicle taxpayer compliance, with service quality serving as a moderating variable at SAMSAT Balikpapan City Region. Based on the Theory of Planned Behavior, this study examines how internal and external factors influence taxpayers’ intentions to comply with tax obligations. A quantitative research approach was employed using primary data collected through questionnaires distributed to 124 motor vehicle taxpayers. The data were analyzed using Variance-based Structural Equation Modeling (SEM) with SmartPLS 4 software to examine both direct and moderating relationships among the variables. The findings reveal that tax knowledge does not have a significant effect on motor vehicle taxpayer compliance. In contrast, taxpayer awareness has a positive and significant effect on taxpayer compliance, indicating that a higher level of awareness encourages greater compliance with tax obligations. Furthermore, service quality successfully moderates and strengthens the relationship between tax knowledge and taxpayer compliance, suggesting that high-quality public services can enhance the effectiveness of taxpayers’ knowledge in promoting compliance. However, service quality does not moderate the relationship between taxpayer awareness and taxpayer compliance, implying that awareness independently influences compliance regardless of the quality of services received. This study concludes that improving taxpayer awareness and maintaining high-quality public services are essential strategies for increasing motor vehicle taxpayer compliance and supporting more effective tax administration. ]]>
<![CDATA[Pengaruh Pertumbuhan Perusahaan, Ukuran Perusahaan, dan Leverage terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Moderasi ]]>
<![CDATA[Nurul Azizah Hasibuan]]>;
<![CDATA[Junita Putri Rajana Harahap]]>;
<![CDATA[Rizqy Fadhlina Putri]]>;
<![CDATA[Ardhansyah Putra Harahap]]>
<![CDATA[ Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/jrea-itb.v4i3.4322
<![CDATA[The purpose of this research is to examine the relationship between banking subsector businesses listed on the Indonesia Stock Exchange from 2022 to 2024 in relation to firm value, firm size, leverage, and growth, with dividend policy serving as a moderating variable. This study uses a quantitative approach with data derived from 51 observations obtained from a purposive sample of 17 companies. After outlier treatment, 49 observations were analyzed to ensure data accuracy and reliability. The data were processed using Moderated Regression Analysis (MRA) and multiple linear regression techniques to test both direct and moderating effects among the variables. The findings indicate that firm value is positively influenced by firm size, while it is negatively affected by leverage and firm growth. These three variables simultaneously have a significant effect on firm value in the banking subsector. However, the results also show that dividend policy is unable to moderate the relationship between firm size, growth, and leverage on firm value. This suggests that dividend policy does not strengthen or weaken the impact of these variables on firm value within the observed banking companies. Overall, the study provides empirical evidence regarding the determinants of firm value in the Indonesian banking subsector.]]>
<![CDATA[Pengaruh Adopsi Pembayaran Digital dan Digital Marketing terhadap Kinerja Bisnis UMKM Kuliner di Kawasan Alun-Alun Kota Tegal ]]>
<![CDATA[Dinda Maryani Ulva]]>;
<![CDATA[Riyadhotul Jannah]]>;
<![CDATA[Finasya Dwi Andini]]>;
<![CDATA[Khashilan Ditiya Auvaro]]>;
<![CDATA[Makmur Sujarwo]]>
<![CDATA[ Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/jrea-itb.v4i3.4325
<![CDATA[This study aims to fundamentally examine the implementation of digital marketing strategies through the TikTok platform and the adoption of non-cash payment systems based on QRIS among culinary MSMEs in the Alun-Alun Area of Tegal City to support their business performance. The research method employed a descriptive qualitative approach, with data collection techniques based on direct field observations, semi-structured interviews, and a netnographic approach through screening promotional content and engagement metrics on TikTok. The results indicate that active collaboration between culinary MSMEs and local or regional influencers via food review content effectively creates a viral effect that expands market reach and triggers substantial customer queues in physical stalls. This digital promotion success is optimally balanced by the integration of the QRIS payment system, directly validated at the cashier counters. The contactless payment facility is proven to shorten transaction times, minimize loose change obstacles, and maximize service productivity in a high-mobility, crowded culinary tourist spot. This study concludes that the synergy between aggressive visual-based digital marketing and a modern transaction ecosystem plays a transformative role in driving sales volume and securing the business continuity of culinary MSMEs amidst competitive market rivalries.]]>
<![CDATA[Determinan Neraca Perdagangan Indonesia: Peran Mediasi Pendapatan per Kapita ]]>
<![CDATA[Evan Ozora]]>;
<![CDATA[Denny Saputera]]>
<![CDATA[ Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/jrea-itb.v4i3.4330
<![CDATA[This study aims to analyze the effect of Indonesian Migrant Workers' (PMI) remittances, Foreign Direct Investment (FDI), and nonmigrant labor on Indonesia's trade balance, both directly and through per capita income as a mediating variable. The research applies a quantitative method with a causal associative approach using annual secondary time series data of Indonesia for the 2012–2024 period sourced from the World Bank and Statistics Indonesia. The analysis was conducted using path analysis through two multiple linear regression models with SPSS version 25. The results show that, partially and simultaneously, PMI remittances, FDI, and nonmigrant labor have no significant effect on the trade balance, either directly or through the mediation of per capita income. Per capita income is the variable with the highest coefficient and t-value in the model, thus potentially representing the most economically dominant transmission channel, although it is not yet statistically significant. These findings indicate that the dynamics of Indonesia's trade balance during the study period were largely determined by factors outside the model.]]>
<![CDATA[Analisis Pengaruh Pemutihan Pajak, Tarif Pajak Progresif, dan Pembebasan BBNKB terhadap Kepatuhan Wajib Pajak Kendaraan Roda Empat di Jakarta Timur ]]>
<![CDATA[Tiarma Rachel Maria]]>;
<![CDATA[Andang Wirawan Setiabudi]]>
<![CDATA[ Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/jrea-itb.v4i3.4357
<![CDATA[This study aims to analyze the effect of motor vehicle tax whitening, progressive tax rate, and Motor Vehicle Title Transfer Fee (BBNKB) exemption on the compliance of four-wheeled vehicle taxpayers in East Jakarta. The background of this research is the declining tax compliance rate in East Jakarta, which fell from 34% in 2021 to 30% in 2024, despite the region having the highest population in DKI Jakarta and various tax incentive policies being implemented. This research used a quantitative approach with primary data collected through questionnaires distributed online to 100 respondents who were four-wheeled vehicle taxpayers in East Jakarta, selected using purposive sampling. Data were analyzed using multiple linear regression with IBM SPSS Statistics 26. The results show that motor vehicle tax whitening has a positive and significant effect on taxpayer compliance, and the progressive tax rate also has a positive and significant effect, while the BBNKB exemption has no significant effect on taxpayer compliance. Simultaneously, the three variables significantly affect taxpayer compliance. These findings imply that local governments should maintain the tax whitening program as an effective strategy while re-evaluating the BBNKB exemption policy.]]>
<![CDATA[Peran Kualitas Produk dan Kualitas Pelayanan dalam Meningkatkan Loyalitas Konsumen pada Kilat Coffee Medan ]]>
<![CDATA[Amsal Sanjaya Tambun]]>;
<![CDATA[Aprinawati Aprinawati]]>
<![CDATA[ Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/jrea-itb.v4i3.4372
<![CDATA[Coffee shops have become an integral part of the modern lifestyle, resulting in increasingly intense competition within the food and beverage industry. In this competitive environment, businesses are required to maintain consumer loyalty by consistently delivering high-quality products and excellent services that meet customer expectations. This study aims to analyze the effect of product quality and service quality on consumer loyalty at Kilat Coffee Medan. A quantitative research approach was employed, involving 140 respondents selected as the research sample. Data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with SmartPLS version 4.1.0.9 to examine the relationships among the variables. The findings reveal that product quality has a positive and significant effect on consumer loyalty (P-value = 0.000 < 0.05; T-statistic = 3.736 > 1.96), indicating that better product quality contributes to stronger customer loyalty. Similarly, service quality also has a positive and significant effect on consumer loyalty (P-value = 0.000 < 0.05; T-statistic = 2.496 > 1.96), demonstrating that excellent service enhances customers’ willingness to revisit and recommend the coffee shop. These findings suggest that continuous improvements in both product quality and service quality are essential strategies for strengthening consumer loyalty and maintaining the long-term competitiveness of Kilat Coffee Medan.]]>
<![CDATA[Analisis Pengaruh Kualitas Layanan dan Servicescape terhadap Kepuasan Konsumen pada Nyenyak Massage Medan ]]>
<![CDATA[Aqila Danish Lubis]]>;
<![CDATA[Aprinawati Aprinawati]]>
<![CDATA[ Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/jrea-itb.v4i3.4373
<![CDATA[The facial care services industry in Indonesia continues to grow along with increasing public awareness of the importance of self-care, for both women and men from various professions. This research aims to analyze the influence of service quality and servicescape on consumer satisfaction at Nyenyak Massage Medan. The research used a quantitative approach with a sample of 110 respondents. Data analysis was carried out using SmartPLS version 4.1.0.9. The research results show that service quality has a positive and significant effect on consumer satisfaction (P-value = 0.000 < 0.05; T-statistic = 4.024 > 1.96). Apart from that, servicescape also has a positive and significant effect on customer satisfaction (P-value = 0.000 < 0.05; T-statistic = 4.219 > 1.96). These findings indicate that service quality and a good physical environment play a role in increasing consumer satisfaction at Nyenyak Massage Medan.]]>
<![CDATA[Pengaruh Debt to Equity Ratio, Return on Asset, dan Sales Growth terhadap Tax Avoidance pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024 ]]>
<![CDATA[Hela Andriana]]>;
<![CDATA[Yudea Yudea]]>;
<![CDATA[Ika Makherta Sutadji]]>
<![CDATA[ Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/jrea-itb.v4i3.4379
<![CDATA[The purpose of this study was to examine the effect of the debt-to-equity ratio, return on assets, and sales growth on tax avoidance in mining companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This study employed a quantitative approach using secondary data obtained from the companies’ annual financial statements. The population consisted of 39 mining companies, and the sample was selected using a purposive sampling technique, resulting in 95 observation data. Data were analyzed using multiple linear regression with SPSS version 27. The findings indicate that the debt-to-equity ratio has a negative and significant effect on tax avoidance, suggesting that companies with higher leverage tend to engage in lower tax avoidance practices. Return on assets has no significant effect on tax avoidance, indicating that profitability does not necessarily influence corporate tax avoidance behavior. Sales growth also has a negative and significant effect on tax avoidance. These findings provide insights for investors, company management, and policymakers in understanding the financial factors influencing tax avoidance and may serve as a reference for developing more effective corporate tax policies.]]>
<![CDATA[Pengaruh Current Ratio, Debt to Equity Ratio, dan Total Asset Turnover terhadap Pertumbuhan Laba pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2021- 2024 ]]>
<![CDATA[Devira Anggraini Putri]]>;
<![CDATA[Miswaty Miswaty]]>;
<![CDATA[Butet Wulan Trifina]]>
<![CDATA[ Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/jrea-itb.v4i3.4380
<![CDATA[The purpose of this study is to determine the effect of Current Ratio, Debt to Equity Ratio, and Total Asset Turnover on profit growth in mining companies. This study uses a quantitative research approach. The data used are secondary data obtained from existing sources, including internal and external data that can be accessed through company financial reports, internet sources, and information publications. The research data consist of financial statements of mining companies listed on the Indonesia Stock Exchange for the 2021–2024 period. The research method used is multiple linear regression analysis with the assistance of SPSS version 27. The population in this study consisted of 35 mining companies, while the sample was selected using a purposive sampling technique, resulting in 101 observation data. The results of this study indicate that the Debt to Equity Ratio variable has a negative effect on profit growth. Meanwhile, the Current Ratio and Total Asset Turnover variables do not have a significant effect on profit growth. These findings indicate that the level of debt utilization has an important role in influencing company profit growth, while liquidity and asset utilization efficiency do not significantly determine profit growth in mining companies.]]>
<![CDATA[Pengaruh Return On Assets, Debt To Equity Ratio, dan Financial Distress terhadap Manajemen Laba pada Perusahaan Manufaktur Subsektor Farmasi di Bei Periode 2020-2024 ]]>
<![CDATA[Rusnah Jamaliyah]]>;
<![CDATA[Wiwik Saraswati]]>;
<![CDATA[Ita Yuni Kartika]]>
<![CDATA[ Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/jrea-itb.v4i3.4381
<![CDATA[This study aims to examine the effect of Return On Assets, Debt to Equity Ratio, and Financial Distress on earnings management in pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. This study employs a quantitative approach using secondary data in the form of annual financial statements. The research population consists of 11 pharmaceutical companies with a total of 46 final observations selected through purposive sampling. Earnings management is measured using the Modified Jones Model, financial distress is measured using the Modified Altman Z-Score, and data analysis is conducted using multiple linear regression with SPSS version 27. The results indicate that partially, ROA and DER have no significant effect on earnings management, while financial distress has a negative and significant effect on earnings management. Simultaneously, all three variables have a significant effect on earnings management. These findings imply that financial distress conditions actually suppress earnings management practices in Indonesian pharmaceutical companies, presumably due to increased external monitoring by creditors, auditors, and regulators when companies are in a state of financial distress.]]>
