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Jurnal Ekonomi dan Pembangunan Indonesia
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30313414     EISSN : 30313406     DOI : 10.61132
Core Subject : Economy,
Economics, Econometrics & Finance
Misi dari Jurnal Ekonomi dan Pembangunan Indonesia adalah untuk menyebarluaskan, mengembangkan dan menfasilitasi hasil penelitian mengenai Ilmu bidang Ekonomi dan Akuntansi
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 226 Documents
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Tipologi Klassen Dua Tingkat dalam Pemetaan Ketimpangan Regional dan Potensi Sektoral Provinsi Tertinggal di Indonesia Istiandari, Debby Nindya; Musyarofah, Lailatul
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 4 No. 3 (2026): Agustus: Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v4i3.2537

Abstract

Regional economic development in Indonesia during the 2024–2025 transition period faces spatial growth polarization and fiscal autonomy challenges. This study aims to map national macro-level regional disparities while deconstructing the internal sectoral potential of a relatively underdeveloped province. A descriptive quantitative approach was applied using a Two-Stage Klassen Typology Analysis, utilizing Gross Regional Domestic Product (GRDP) data at Constant Market Prices for 2024–2025 from Statistics Indonesia. The first-stage macro analysis reveals that among 38 provinces, the distribution is categorized into 5 provinces in Quadrant I, 7 in Quadrant II, 16 in Quadrant III, and 10 in Quadrant IV, where West Nusa Tenggara is identified as relatively underdeveloped. The second-stage analysis critically detects seven potential sectors clustering in Sectoral Quadrant III, including Manufacturing Industry, Construction, and Accommodation-Food Service Activities. These sectors reflect hidden engines of growth accelerating progressively despite their limited absolute contributions. The study recommends that local governments implement a sectoral-targeted push policy by optimizing local budget allocations and investment facilitation on these potential sectors to accelerate regional convergence.
Pengaruh Gaya Hidup, Pemahaman Akuntansi, dan Selfcontrol terhadap Pengelolaan Keuangan Mahasiswa Ayu Lestari; Ika Nur Azmi; Haryono Haryono
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 4 No. 3 (2026): Agustus: Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v4i3.2546

Abstract

Lifestyle trends among university students, driven by the rapid growth of social media and the increasing ease of digital transactions, have become an important concern in student financial management. This study aims to analyze the influence of lifestyle, accounting literacy, and self-control on the financial management of Accounting students at Universitas Tanjungpura. This study employed a quantitative method with a causal associative approach. The sample consisted of 116 Accounting students selected using purposive sampling. Data were collected through a structured questionnaire and analyzed using IBM SPSS Statistics 27. The findings indicate that lifestyle has no significant effect on students’ financial management. In contrast, accounting literacy and self-control have positive and statistically significant effects on financial management. Simultaneously, lifestyle, accounting literacy, and self-control significantly affect students’ financial management, with an Adjusted R² value of 65.2%, indicating that the three variables explain 65.2% of the variance in students’ financial management, while the remaining 34.8% is explained by other factors outside the research model. These findings demonstrate that students’ financial management is influenced more strongly by accounting literacy and self-control than by lifestyle. Therefore, strengthening accounting literacy and self-control may support better financial management among university students.
Pengaruh Sales Growth, Capital Intensity, dan Firm Size terhadap Tax Avoidance Risky Oktaviane Indriani; Donny Indradi
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 4 No. 3 (2026): Agustus: Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v4i3.2556

Abstract

This study aims to obtain empirical evidence regarding the effect of sales growth, capital intensity, and firm size on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. The research methodology employs a quantitative associative approach utilizing secondary data derived from officially published annual financial reports on the IDX platform. Sample selection was executed through a purposive sampling technique based on specific predetermined criteria, yielding a sample of 6 energy companies that met all conditions with a total of 30 firm-year observations. Data processing and statistical analysis were conducted using panel data regression technique assisted by Eviews 13 software, wherein the Random Effect Model (REM) was determined as the best estimation model based on model selection tests (Chow Test, Hausman Test, and Lagrange Multiplier Test) alongside classical assumption tests. The simultaneous test results demonstrate that sales growth, capital intensity, and firm size collectively exert a statistically significant effect on tax avoidance as measured by the Cash Effective Tax Rate (CETR). Partially, the sales growth variable is proven to have a statistically significant and positive effect on tax avoidance tendency, indicating that higher sales expansion drives management to optimize tax planning for corporate net profit efficiency. Conversely, capital intensity and firm size partially do not exhibit any significant effect on tax avoidance in the analyzed energy sector firms. These empirical findings provide valuable insights and practical recommendations for tax authorities in formulating policy frameworks and monitoring tax compliance risks.
Analysis of Abnormal Returns on Sharia Stocks Following the Enactment of Law No. 20 of 2025 on the Criminal Procedure Code: An Event Study on the JII Syifa Rohmah; Arifti Nauvalia; Khoirul Attiq
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 4 No. 2 (2026): Mei: Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v4i2.2580

Abstract

Law Number 20 of 2025 constitutes an important legal and political development that could shape investor expectations and influence stock-market behavior. This research examines the response of Indonesia’s Islamic equity market to the enactment of the law, with particular attention to issuers included in the Jakarta Islamic Index (JII). The study evaluates abnormal returns and determines whether average abnormal returns changed significantly between the periods before and after the enactment. A quantitative event-study approach was employed using an eleven-trading-day observation window, covering five trading days before the event through five trading days afterward (t-5 to t+5). The sample was obtained through purposive sampling, using secondary data comprising daily share prices and relevant market-index observations. Abnormal returns were estimated and the data were examined through the Shapiro–Wilk normality test, followed by the Wilcoxon Signed-Rank Test or Paired Sample t-Test according to the distributional characteristics. The results indicate that the enactment did not generate a statistically significant overall response among JII constituents. The comparison of average abnormal returns before and after the event also produced no significant difference. Thus, the enactment appears to have had insufficient information content to create a measurable short-term response in Islamic shares traded within the JII.
Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Pajak Konten Kreator dalam Ekosistem Ekonomi Kreatif Digital Baiq Dinda Puspita Ayu; Rizka Luluh Prasmawati
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 4 No. 3 (2026): Agustus: Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v4i3.2604

Abstract

The growth of the digital creative economy has created new income opportunities for content creators through various digital platforms, while also presenting challenges in fulfilling tax obligations, particularly in terms of tax understanding, the use of digital tax services, and perceptions of tax sanctions. This study aims to examine the effects of digital tax literacy, digital tax service quality, and perceived tax sanctions on the tax compliance of content creators in the digital creative economy. A quantitative approach with an explanatory research design was employed. The sample consisted of 200 content creators who earned income from digital activities and were selected using purposive sampling. Data were collected through an online questionnaire and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS. The results show that digital tax literacy has a positive and significant effect on tax compliance, with a path coefficient of 0.342 and a p-value of 0.015. Digital tax service quality also has a positive and significant effect, with a coefficient of 0.287 and a p-value of 0.002, while perceived tax sanctions have a positive and significant effect, with a coefficient of 0.251 and a p-value of 0.008. Digital tax literacy has the strongest effect among the three predictors. The findings imply that improving digital tax education, strengthening technology-based tax services, and applying clear and consistent tax sanctions are important strategies for enhancing tax compliance among content creators.
Analisis Pelaksanaan Kewajiban Perpajakan Pajak Penghasilan Pasal 23 pada PT Angkasa Pura SuportBandara Sam Ratulangi Manado Muhammad Ghifary Alief Saputra Umadji; Ivonne Helena Putong; Treesje Lusje Runtuwene
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 4 No. 3 (2026): Agustus: Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v4i3.2552

Abstract

This study evaluates the implementation of Income Tax (PPh) Article 23 obligations at PT Angkasa Pura Support, Sam Ratulangi Airport Manado, for the November–December 2025 tax period. Employing a descriptive qualitative approach with data collected via interviews, observations, and documentation within the Treasury and Collections units, the findings reveal that the calculation and withholding of PPh Article 23 on service transactions were accurately executed at the 2% rate, adhering to PMK No. 141/PMK.03/2015. Furthermore, reporting through the unified e-Bupot platform was submitted punctually in compliance with PMK No. 9/PMK.03/2018. However, the tax remittance for December 2025 was delayed by nine days due to technical issues in the e-Billing system, posing a risk of administrative interest penalties under the Harmonization of Tax Regulations Law (UU HPP). The study concludes that tax compliance relies not only on precise calculations and reporting, but also on the reliability of digital payment systems and proactive payment scheduling by the company.

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