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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 Pajak Penjualan Atas Barang Mewah (PPnBM) Terhadap Daya Beli Konsumen Kendaraan Bermotor Liza Asri; Uzlah Hansel Bahrin Hasibuan; Widiya Indah Lestari
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.v1i3.296

Abstract

The aim of this research is to analyze the effect of sales tax on luxury goods (PPnBM) on consumers purchasing power to buy motorized vehicles. The research method used is a literature study by reviewing literature related to the concept of tax, PPnBM, consumer purchasing power, and the characteristics of motorized vehicles. The research results show that PPnBM has a negative effect on consumer purchasing power because it increases the costs that must be borne when purchasing motorized vehicles. Factors such as income and price influence consumer purchasing power. PPnBM is imposed on certain vehicles according to their categorization and rates, and the calculation uses the tax base. This research concludes that the imposition of PPnBM has an impact on reducing consumers ability to purchase motorized vehicles because it reduces purchasing power. Therefore, it is necessary to evaluate the imposition of PPnBM on consumers.
Peran “E-PPT PAJAKKU” Dalam Penghitungan Pajak JHT Serta Prosedur Percetakan Voucher Klaim Jaminan Melalui Website “SMILE” Pada BPJS Ketenagakerjaan Kantor Cabang Mojokerto Khoirun Nisak Shabira; Nurul Azizah
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.v1i3.330

Abstract

This research aims to find out the procedure for calculating JHT tax and printing guarantee claim vouchers. The research method used in this journal uses data collection techniques in the form of observation, interviews and documentation. The results of this research show that the role of E-PPT My Tax in calculating JHT tax and the procedure for printing guarantee claim vouchers can make it easier for a company to record financial reports sequentially and in detail. Having procedures makes it easier to carry out an activity accurately, consistently and relevantly. The conclusion of this research is that the role of E-PPT My Tax in calculating JHT tax and the procedure for printing guarantee claim vouchers is very important because you can know how to calculate tax in detail and by printing guarantee vouchers, a company's financial reports can be directed and clear, and later An archive will also be created if the file is used at any time.
Pengaruh Promosi dan Brand Image Terhadap Keputusan Pembelian Pada E-Commerce Lazada Indonesia Siti Anisa Oktaviani; Lisa Dwinar; Nurul Fadilah Lola Santika; Siti Hafsiah; Muthi Kamila; Muhammad Nadzim; Indah Nur Aliza; Kurniawati Mulyanti
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.v1i3.335

Abstract

This research was conducted with the aim of finding out the influence of promotions and Brand Image on purchasing decisions in Lazada Indonesia e-commerce. The method in this research uses a quantitative method, which means a research process that uses numbers as a tool to analyze Lazada Indonesia purchasing decisions. The type of research in this research uses verification research, namely research that explains cause and effect relationships. The population in this research is all consumers who make purchases at Lazada Indonesia using questionnaire distribution techniques. Brand Image has a positive and significant influence on purchasing decisions on Lazada Indonesia e-commerce.      
Pengaruh Prestise dan Lingkungan Sosial Terhadap Minat Mahasiswa Jurusan Perbankan Syariah UIN Raden Fatah Bekerja di Bank Syariah : Studi Kasus Mahasiswa UIN Raden Fatah Palembang Ismi Oktavia Kartika Pradana; Hilda Hilda; M. Junestrada Diem
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.v1i3.336

Abstract

This research aims to determine the influence of prestige and social environment on the interest of Islamic Banking Department students at UIN Raden Fatah Palembang to work in Islamic banks. Prestige and social environment are two factors that are thought to influence students' interest in working in Islamic banks. This research used a quantitative method with an incidental sampling technique using the Slovin formula to obtain 93 samples. Data was collected through questionnaires and analyzed using the PLS (Partial Least Square) analysis technique via SmartPls. The results of the research show that the Prestige variable obtained a t-statistical value of 4.349 > 1.96 with a p-value of 0.000 < less than the significance level of 0.05, so it can be explained that prestige has a positive and significant effect on student interest and the Social Environment variable obtained a t-value statistics 2,931 > 1.96 with a p-value of 0.004 < less than the significance level of 0.05, so it can be explained that the Social Environment has a positive and significant effect on students' interest in working in sharia banks. The conclusion of this research is that prestige and the social environment influence the interest of students from the Sharia Banking Department at UIN Raden Fatah Palembang to work in a sharia bank. The higher the prestige of a job and the more supportive the social environment, the higher the student's interest in working in a sharia bank.
Analisis Pengaruh Suku Bunga dan Nilai Tukar terhadap Ekspor Total serta Implikasinya terhadap Pertumbuhan Ekonomi di Indonesia (Tahun 2000–2018) Tulus Widjajanto; Adhi Susano; Ambar Tri Hapsari
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.v1i3.356

Abstract

Export activities in the long term can provide foreign exchange income for the country concerned, which will later be used to increase the growth of the country's economy, finance import needs and domestic development. A study by Kusuma and Twin (2012) concluded that exports had a positive and significant effect on national foreign exchange reserves. Exports are therefore one of the important benchmarks to know how much economic growth is in a country. The fluctuating state of exports in Indonesia is a very important thing to pay attention to. Especially in the face of the era of free trade in the Southeast Asia region or the ASEAN Economic Community (AEC), Indonesia is expected to improve its export performance, so that it can compete with other countries. Then it is necessary to know what factors affect the increase and decrease in the value of Indonesia's exports. From the data processing it is known that interest rates and exchange rates together have a significant effect on total exports with α = 0.00390 < from α = 0.05. Parasially, the Bungan tribe had a negative and significant effect on total exports with a significance value of α = 0.0003 < of α = 0.05, and the exchange rate against the US dollar had a positive and significant effect on total exports with a significance value α = 0.0130 < of α = 0.05.
Pengaruh Fraud Risk Assessment Terhadap Kualitas Audit Badan Keuangan dan Aset Daerah Kota Bitung Mecky Wurangian; Nur Qhomaria Anjani Paputungan
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.v1i3.456

Abstract

Fraud in the accounting field is fraud that involves data manipulation, asset theft, or other violations of business ethics. The Bitung City Regional Financial and Asset Agency is one of the agencies that is vulnerable to fraud. BKAD has the task of assisting the Mayor through the Regional Secretary in carrying out supporting functions in government affairs in the field of finance and regional assets. The research method used in this research is the quantitative method, a quantitative method, namely a research method that uses numbers and statistics in collecting and analyzing data that can be measured. The results of this research indicate that Fraud Risk Assessment has a significant positive effect on Time Pressure on Regional Financial Agencies and Assets. Auditors do not ignore audit procedures and can complete the audit process well even though the time pressure available to complete the audit is limited, auditors are able to indicate the occurrence of fraud either from suspicious documentation or changes in someone's behavior. Researchers concluded that Fraud Risk Assessment had a significant positive effect on Internal Control at the Regional Financial and Asset Agency (BKAD). This indicates that the higher the level of fraud risk assessment possessed by the auditor, the greater the auditor's ability to detect fraud.
Pengaruh Tingkat Pemahaman dan Kepercayaan terhadap Minat menggunakan Bank Syariah: Studi Masyarakat Desa Karang Berahi Kecematan Pamenang Kabupaten Merangin Riduan Riduan; A.A Miftah; M.Taufik Ridho
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 1 No. 4 (2024): 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.v1i4.513

Abstract

In Indonesia, the first sharia bank established in 1992 was Bank Muamalat Indonesia (BMI). Even though the development is a bit late when compared to other Muslim countries, sharia banking in Indonesia will continue to develop, if in the period 1992 - 1998 there was only one unit of Sharia Bank, then in 2005, the number of sharia banks in Indonesia had increased to 20 units. , namely 3 sharia commercial banks and 17 business units. Based on the data processing carried out in this research, the results were obtained for the variable Level of Understanding (X1) partially, namely with a significance level smaller than 0.05, namely with a significance level of 0.001, so it can be said that the variable Understanding has a significant influence on interest in using Islamic banks. Meanwhile, for the Trust variable (X2) partially, with a significance level smaller than 0.05, namely with a significance level of 0.040, it can be said that the trust variable influences interest in using Islamic banks. Furthermore, by using the F test to obtain a significance value of 0.001 which is smaller than 0.05, the regression model is usually used to predict that the level of understanding and trust together influence interest in using Islamic banks. The calculation of the coefficient of determination results in showing that all independent variables, namely Understanding (X1) Trust (X2) can explain the variable Interest in Using Sharia Banks (Y) by 20%, the remaining 80% is influenced by other variables not examined in this research.
Manajemen Resiko Kredit pada Perbankan Syariah Eristiana Choirun Nisa; Nuvailah Rosiyah; Rosa Try Octavia
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 1 No. 4 (2024): 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.v1i4.670

Abstract

This study aims to analyze the implementation of credit risk management in Islamic banking, which is a crucial aspect in maintaining business stability and sustainability. The research focuses on identifying credit risk control strategies, such as supervisory oversight by the board of commissioners, risk management policies, and internal control systems. The research method used is a literature review, examining various sources, including journals, books, and official documents. The article shows that credit risks in Islamic banking arise from customers' failure to meet payment obligations and involve concentration and counterparty risks. Islamic banks apply several strategies to address non-performing loans, such as rescheduling, restructuring, reconditioning, and, when necessary, collateral seizure. The implementation of credit risk management helps banks reduce potential losses and improve operational efficiency. Effective credit risk management enables Islamic banks to mitigate losses and maintain customer trust while adhering to Sharia principles and OJK regulations. With the right strategies, Islamic banks can ensure financial stability and sustain long-term growth..
Perkembangan Ekonomi Islam dari Masa Nabi Muhammmad SAW Hingga Era Keuangan Syariah Modern Putri Ayu Manalu; Syarifah Khairatun Hisan; Nazwa Tantri Fitria; Ahmad Wahyudi Zein
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 1 No. 4 (2024): 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.v1i4.696

Abstract

Understanding the life journey of the Prophet Muhammad SAW is the core of the history of the development of Islamic economics. Islamic economics is characterized by the principles of justice, transparency, and the prohibition of usury. After that, the development of Islamic economics continued through various dynasties and civilizations, which integrated Islamic values into trade and investment practices. This study intends to examine the factors that contributed to the development of Islamic economics and its place in the contemporary global economic system. The economic system from the time of the Prophet Muhammad to the current Islamic finance era is examined. The rise of Islamic financial institutions and financial products that adhere to Islamic law in the modern era demonstrates how Islamic economics has adapted to the challenges of the times.
Landasan Teologi Ekonomi Islam: Peran Tauhid dan Keadilan dalam Mewujudkan Ekonomi yang Adil dan Sejahtera Anggi Rizkina Sari Siregar; Namira Hamni Lubis; Nikita Adelia Syafitri; Ahmad Wahyudi Zein
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 1 No. 4 (2024): 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.v1i4.697

Abstract

This study analyzes the role of the concept of monotheism and justice in the Islamic economic system through a literature study. The focus of the study is to explore how theological foundations can transform the conventional economic paradigm into a more just and sustainable system. The results show that the integration of monotheism and justice creates an economic model that pays attention to material and spiritual welfare, with instruments such as zakat as a redistribution mechanism. The study identifies challenges in implementing Islamic economics and offers strengthening strategies through education, policy, and technological innovation. In conclusion, Islamic economics has the potential to present a more just and inclusive economic system in the modern era.

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