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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 76 Documents
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Analisis Pengaruh Tingkat Pengangguran Terbuka Dan Kemiskinan Terhadap Pertumbuhan Ekonomi : Studi Komparasi Provinsi Lampung Dan Bengkulu Alben Abimayu; Della Salsabila; Yuyun Anriyani; Muhammad Kurniawan
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 1 No. 3 (2024): 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.v1i3.206

Abstract

This research was studied to analyze the factors that influence economic growth in the area. This research will focus on analyzing the relationship between the open unemployment rate, population and poverty on the island of Sumatra. The aim of this research is to provide a deeper understanding of the factors that influence economic growth on the island of Sumatra. Poverty is a problem that covers many aspects because it is related to low income, illiteracy, low health status and inequality between genders and a poor living environment (Word Bank, 2004). Overcoming the problem of poverty cannot be done separately from the problems of poverty, education, health and other problems that are explicitly closely related to the problem of poverty. Poverty is one of the problems faced by developing countries, including Indonesia.
Analisis Legalitas dan Kualitas Produk Air Minum Kemasan (AIDRAT) Pada CV. Aidrat Pondok Pesantren Sunan Drajat Iffan Al Faris; Ari Dimas Afandi; Abdur Rahman
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 1 No. 3 (2024): 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.v1i3.230

Abstract

This research aims to examine the legality and quality of the bottled drinking water product under the AIDRAT brand. Product legality refers to compliance with applicable laws and regulatory standards, while product quality refers to the product's ability to meet consumer expectations and needs. The research employs a qualitative approach with a literature study method, which involves understanding and studying relevant theories from various literature sources. The research results show that AIDRAT beverages have met the legality requirements, such as having a distribution permit from BPOM (Indonesia's Food and Drug Administration), halal certification from LPPOM MUI (Indonesian Ulema Council's Food, Drug, and Cosmetics Study Institute), and compliance with the Indonesian National Standard (SNI). In terms of quality, AIDRAT beverages use natural mountain spring water processed with modern technology, such as reverse osmosis, to maintain purity and freshness. These beverages are also rich in oxygen and do not contain preservatives or artificial additives. The conclusion of this research is that AIDRAT bottled drinking water is a product that has met all safety and quality requirements, both in terms of legality and product quality.
Analisis Komparatif antara Probability dan Nonprobability dalam Penelitian Pemasaran Khaidir Ali Fachreza; Mukhlis Harvian; Nasya Zahra; Muhammad Izzudin Islam; Muhammad Daffa; Miftahul Chair; Mia Lasmi Wardiyah
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 1 No. 3 (2024): 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.v1i3.248

Abstract

Marketing research plays a crucial role in the context of modern business today. To achieve the desired level of accuracy and benefit, it is vital to conduct this research using the appropriate method. Within the scope of marketing research, there is a significant debate between the use of probability and nonprobability methods. Each method has different strengths and weaknesses in producing quality research data. Therefore, it is essential to perform a comprehensive analysis to understand the benefits and consequences offered by both approaches. From this analysis, a better understanding of the most suitable method choice for each situation and marketing research need will be generated. By using the right method, researchers can maintain the level of validity and reliability of the data obtained. This step is crucial to ensure that the results of marketing research can serve as an accurate and useful guide for business decision-making.
Implementasi Kebijakan Kawasan Ekonomi Khusus Galang Batang Pulau Bintan Provinsi Kepulauan Riau Nur Fajarriah Indah; Nilam Permata Sari
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 1 No. 3 (2024): 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.v1i3.249

Abstract

Special economic zones as a tool for regional economic development are important because they contribute to reducing disparities between regions and reducing poverty in a fair and consistent manner. In developing Special economic zones , it is important to carry out coordinated planning between sectors so that sustainable development is part of national development. This research focuses on the impact of special economic zone policies in Indonesia. The type of research is normative legal research, which includes documents that are used as references, especially basic legal documents, and secondary documents such as literature, books, scientific works, articles scientific, etc., where the analysis is carried out in more depth related to the problem of studying legal provisions. This document discusses Special Economic Zones in Indonesia and their policies. The Galang Batang SEZ was developed as an industrial center for the processing of mining minerals such as bauxite and its derivative products. The synergistic impacts of SEZs include: Increasing Gross Regional Domestic Product SEZs can increase economic activity in a region cumulatively, which contributes to increasing regional GDP and Infrastructure Development: SEZs are National Strategy Projects that are supported by the development of surrounding infrastructure.
Pajak Pertambahan Nilai Barang dan Jasa Serta Pajak Penjualan Atas Barang Mewah Al Ramzy; Asnawi Asnawi; Wahyudin Wahyudin; Dini Vientiany
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 1 No. 3 (2024): 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.v1i3.260

Abstract

A few of the most prominent forms of taxation in Indonesian law are the Value Added Tax (VAT) and the Sales Tax on Luxury Goods (PPnBM). The supply of taxable products and services is subject to value-added tax, while the sale of luxury items is subject to sales tax. The practical applications of VAT and PPnBM are investigated in this study via the use of qualitative research methodologies. Based on the data, it seems that VAT and PPnBM change annually, with VAT generally going up and PPnBM generally going down. Important societal and economic consequences of VAT and PPnBM were also discovered by this study. State income may be increased by VAT, while societal tax expenses can be reduced through PPnBM. Observation, interviews, and the examination of relevant data are the means of data collection used in this descriptive analytic study. We anticipate that this study's findings will add to our understanding of VAT and PPnBM, as well as the ways in which these policies might affect our country's economy and way of life.
Analisis Pengaruh Tingkat Pengangguran Terhadap Kemiskinan Melalui Pertumbuhan Ekonomi di Sumatera Utara Haikal Dzikri Daulay; Siti Endang Sariniah; Zahra Audi Maharani
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 1 No. 3 (2024): 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.v1i3.261

Abstract

The research is a process of analyzing the effect of unemployment on poverty through economic growth in North Sumatra Province from 2021 until 2023. The survey was conducted in 2023 districts/cities in North Sumatra Province by the North Sumatra Central Statistics Agency. 2021-2023. The results of this research state that population growth has a strong significance on the level of open unemployment. However, economic growth has a negative impact on the open unemployment rate. At the same time, population size and economic level are related to open unemployment. These results suggest that states and city governments should pay more attention to this issue. To improve the regional economy and slow population growth, apart from investing money, the focus should also be on creating new jobs. In this way, more people will get jobs and the problems of unemployment and poverty will be reduced.
Pajak Penghasilan Pasal 24 dan Pajak Penghasilan Pasal 25 Putri Ahmarani; Desi Elisa Fitri; Khairunnisa Aulia Hrp
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 1 No. 3 (2024): 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.v1i3.262

Abstract

The rules for tax reduction/credit for taxes paid are explained in PPh Article 24. abroad compared to the total PPh payable in Indonesia. Among the tax objects are various forms of foreign income, determined by calculating the Article 24 tax credit which selects the lesser of the maximum international tax credit limit and the tax actually paid abroad. Requesting a foreign tax credit must be paid with a foreign tax payment document. Significant changes reporting foreign income requires updating the tax return. PPh Payment of income tax installments every month of the year is covered in Article 25. The tax clock is running. To apply for foreign tax credits, taxpayers must reduce the amount of tax due. PPh article 25 must be paid. It is owned by the Taxpayer and must be paid by the deadline fifteen months after the end of the Tax Period. the penalty for late payment is a monthly interest rate of 2%. The calculation of Income Tax Article 25 is carried out using the previous year's income minus tax credits, calculated at various rates for certain individual entrepreneur taxpayers as well as corporate taxpayers.
Regulasi Pembayaran Pajak Penghasilan Untuk Warga Negara Yang Pergi Keluar Negeri Maura Faradita; Mhd Khairul Anhar Nasution; Mhd Aldi Pratama
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 1 No. 3 (2024): 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.v1i3.264

Abstract

This journal discusses a review of previous research on the income tax payments for citizens traveling abroad. This payment is in the form of prepayment of income tax and can be accessed by individuals who are more than 21 years old with appropriate income. The main focus of this study is to analyze the prevailing tax regulations in Indonesia and international tax treaties. This journal is a literacy that aims to understand the procedures for tax payment, payment exemptions, and management of income tax administration for domestic individual taxpayers who will travel abroad.
Pengaruh Literasi Keuangan Syariah Terhadap Pengelolaan Keuangan Pribadi Mahasiswa Febi Farid Maulana; Marcelino Rizki Suryanto; Syifa Aulia Khaerunnisa; Wahyu Hidayat; Hadi Peristiwo; Fitri Fitri
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 1 No. 3 (2024): 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.v1i3.285

Abstract

This study aims to explore the influence of Islamic financial literacy on the personal financial management of students at the Faculty of Economics and Islamic Business (FEBI) at UIN Sultan Maulana Hasanuddin Banten. Using a causal quantitative method, the study involved a randomly selected sample of 49 FEBI students. Data were collected through questionnaires and analyzed using linear regression analysis. The results showed that Islamic financial literacy has a significant impact on students' personal financial management. Good financial literacy helps students make wiser financial decisions, avoid uncontrollable debt, and achieve financial stability. This study also provides practical implications for educational institutions to enhance their curricula to better address Islamic financial literacy.
Pengaruh Capital Intensity dan Return On Asset terhadap Agresivitas Pajak Muhammad Bahrudin; Saiful Islam; Dien Noviany Rahmatika
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 1 No. 3 (2024): 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.v1i3.292

Abstract

Tax aggressiveness refers to the behavior of managers to reduce the tax burden on the business for their own benefit, so that it can create conflict between shareholders and managers. This occurs as a result of managers perform tax aggression solely for short-term profits without thinking about the long-term advantages of the business that shareholders anticipated. The purpose of this research is to investigate the impact of capital intensity and return on assets (ROA) on corporation's aggressive taxation whose data comes from relevant journals in 2019-2024. Systematic Literature Review is the research methodology employed in this study (SLR) and a total of 50 articles published from 2019-2024 accredited in SINTA are systematically analyzed in this study. The study's conclusions are Capital Intensity has a favorable impact on tax aggression, this means that the higher the capital intensity of a company, the greater the tax burden aggressiveness executed by the business. While the Return on Assets (ROA) of the company is positive and significant effect on tax aggressiveness, which means the greater the business's ROA, the more aggressive they are towards taxes.

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