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Jurnal Pajak dan Analisis Ekonomi Syariah
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 3046871X     EISSN : 30469260     DOI : 10.61132
Core Subject : Economy, Education,
Economics, Econometrics & Finance Other
Jurnal Pajak dan Analisis Ekonomi Syariah (JPAES) merupakan jurnal yang dikhususkan untuk publikasi artikel ilmiah yang diterbitkan oleh Asosiasi Riset Ekonomi dan Akuntansi Indonesia. Jurnal ini terbit 4 kali dalam setahun yaitu pada bulan Januari, April, Juli, dan Oktober. Misi Jurnal Pajak dan Analisis Ekonomi Syariah (JPAES) adalah untuk mendiseminasikan, mengembangkan dan memfasilitasi hasil-hasil penelitian Ilmu Ekonomi,Ilmu Perpajakan dan Akuntansi, sebagai wadah bagi para dosen, guru, peneliti dan praktisi di bidang Ekonomi dan Manajemen dari seluruh Indonesia, dalam melakukan pertukaran informasi mengenai hasil penelitian terbaru yang telah dilakukan.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 104 Documents
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Pengaruh Pajak Daerah, Retribusi Daerah, dan Hasil Pengelolaan Kekayaan Daerah yang Dipisahkan terhadap PAD di Kota Surakarta Alicia Ajeng Pramesthi; LSM Kristiyanti; Darmanto Darmanto
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 3 No. 3 (2026): Juli : Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v3i3.2452

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pajak daerah, retribusi daerah, dan hasil dari pengelolaan kekayaan daerah terpisah terhadap Pendapatan Daerah Sendiri (PAD) Kota Surakarta selama periode 2020–2024. Pendekatan penelitian kuantitatif digunakan dengan menggunakan data sekunder yang diperoleh dari Laporan Realisasi Anggaran Pendapatan dan Pengeluaran Daerah (APBD) Kota Surakarta. Data yang dikumpulkan dianalisis menggunakan uji asumsi klasik, analisis regresi linier berganda, uji signifikansi parsial (uji-t), uji signifikansi simultan (uji-F), dan koefisien determinasi (R²), dengan perangkat lunak SPSS sebagai alat analisis. Hasil penelitian menunjukkan bahwa pajak daerah memiliki pengaruh negatif dan signifikan terhadap Pendapatan Daerah Sendiri (PAD). Sebaliknya, retribusi daerah dan hasil dari pengelolaan kekayaan daerah terpisah masing-masing memiliki pengaruh positif dan signifikan terhadap PAD. Lebih lanjut, uji simultan menunjukkan bahwa pajak daerah, retribusi daerah, dan hasil dari pengelolaan kekayaan daerah terpisah secara kolektif memiliki pengaruh signifikan terhadap Pendapatan Daerah Sendiri Kota Surakarta. Hasil ini menunjukkan bahwa optimalisasi sumber pendapatan daerah, khususnya retribusi daerah dan hasil pengelolaan kekayaan daerah yang terpisah, memainkan peran penting dalam memperkuat kapasitas fiskal daerah dan mendukung pembangunan lokal yang berkelanjutan.
Transformasi Digital Ekonomi Islam: Peran Fintech Syariah dalam Meningkatkan Inklusi Keuangan UMKM Muhammad Natser
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 3 No. 3 (2026): Juli : Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v3i3.2454

Abstract

This study aims to analyze the effect of Islamic fintech utilization on the financial inclusion of Micro, Small, and Medium Enterprises (MSMEs) in East Jakarta. The study employed an explanatory quantitative approach with a cross-sectional survey design. Data were collected through a structured questionnaire from 150 MSME owners selected using purposive sampling and analyzed using Partial Least Squares–Structural Equation Modeling with SmartPLS. The results show that Islamic fintech utilization has a positive and significant effect on MSME financial inclusion, with a path coefficient of 0.684, a t-statistic of 11.400, and a p-value of 0.000. The R-square value of 0.468 indicates that Islamic fintech utilization explains 46.8% of the variance in MSME financial inclusion, while the f-square value of 0.880 demonstrates a substantial effect. These findings confirm that Islamic fintech services can expand access to financing, improve transaction efficiency, strengthen financial management, and increase MSME participation in the formal financial system. The study implies that governments, financial institutions, and Islamic fintech providers should strengthen digital financial education, system security, contract transparency, consumer protection, and Sharia compliance.
Strategi Tax Planning dalam Meningkatkan Efisiensi Beban Pajak pada Perusahaan Manufaktur: Studi Kasus CV Maju Jaya Furniture Andini Regina Putri; Jhosep Dodikarlov; Reva Liafahni; Rintan Dwi Astuti; Sandi Nasrudin Wibowo
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 3 No. 3 (2026): Juli : Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v3i3.2455

Abstract

The growth of Micro, Small, and Medium Enterprises (MSMEs) in the furniture industry has increased significantly, yet many businesses continue to face challenges in fulfilling their tax obligations due to limited knowledge of tax regulations, inadequate transaction records, and inefficient Tax Planning. This study aims to analyze the Income Tax (PPh) and Value-Added Tax (PPN) obligations of CV Maju Jaya Furniture and formulate Tax Planning strategies to improve tax efficiency in accordance with applicable regulations. A case study approach was employed using the company’s financial data, including sales, operating expenses, employee salaries, and fixed assets. The data were analyzed descriptively through tax calculations and simulations of Tax Planning strategies. The results indicate that the company had a final Income Tax liability of Rp19,000,000 and an underpaid Value-Added Tax of Rp253,000,000. After optimizing fixed asset depreciation, providing tax allowances to employees, and scheduling purchases from Taxable Business suppliers, the VAT underpayment decreased to Rp233,000,000, generating tax savings of Rp20,000,000. These findings demonstrate that appropriate Tax Planning can improve tax efficiency while complying with prevailing tax regulations and provide practical guidance for MSMEs in managing their tax obligations.
Peran Mediasi Kepuasan Kerja dalam Pengaruh Self-Efficacy dan Work-Life Balance terhadap Organizational Citizenship Behavior: Studi pada Karyawan PT Magnus Sedaya Selaras di Jakarta Barat Mutiara Sifa Khairunisa; Zulvia Khalid
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 3 No. 3 (2026): Juli : Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v3i3.2469

Abstract

This study aims to analyze the influence of Self-Efficacy and Work-Life Balance on Organizational Citizenship Behavior (OCB) with job satisfaction as a mediating variable in employees of PT Magnus Sedaya Selaras in West Jakarta. The study used a quantitative approach with a survey method of 98 employees selected using a saturated sample technique. Data analysis was carried out using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The variables used in this study include Self-Efficacy X1 and Work Life Balance X2 as independent variables, Organizational Citizenship Behavior dependent and job satisfaction (Z) as mediating variables. The type of research used includes primary and secondary where the primary is obtained directly by the researcher from the respondent or research subject related to the variable being studied, through the distribution of questionnaires to employees of PT Magnus Sedaya Selaras and secondary data obtained from other sources that have been available, such as documents, companies, organizational profiles and relevant literature. The results of the study showed that Self-Efficacy and Work-Life Balance had a positive and significant effect on job satisfaction, respectively. However, Self-Efficacy and Work-Life Balance did not have a significant effect directly on OCB. Job satisfaction has a positive and significant effect on OCB. In addition, job satisfaction has been shown to be able to significantly mediate the influence of Self-Efficacy and Work-Life Balance on OCB. These findings show that increasing OCB in PT Magnus Sedaya Selaras employees is more effectively done through increased job satisfaction driven by high Self-Efficacy and a good Work-Life Balance.

Page 11 of 11 | Total Record : 104

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