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Jurnal Ekonomi, Akuntansi dan Perpajakan
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30468809     EISSN : 30468140     DOI : 10.61132
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) diterbitkan oleh Asosiasi Riset Ekonomi dan Akuntansi Indonesia. Jurnal ini terbit 4 kali dalam setahun yaitu pada bulan Februari, Mei, Agustus, November. Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) adalah untuk mendiseminasikan, mengembangkan dan memfasilitasi hasil-hasil penelitian Ilmu Ekonomi, Akuntansi, dan Perpajakan 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 252 Documents
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Analisis Determinan Preferensi Pengunjung pada Objek Gunung Tanggamus: Pendekatan Choice Modelling Yahya Putra Bungsu Surahman; Zulfa Emalia
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 3 (2026): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i3.2481

Abstract

The increasing trend of climbing activities at Mount Tanggamus presents economic opportunities and ecological threats to the protected forest. This study aims to analyze visitor preferences for conservation-based ecotourism management scenarios and estimate the impact of travel costs, income, education level, area conditions, and climbing tracks on these decisions. Applying a Choice Modelling (CM) approach, primary data were collected via questionnaires from 140 respondents using incidental sampling. Data analysis utilized Binary Logistic Regression to predict the probability of respondents choosing to maintain existing conditions or approve improvement scenarios. The findings reveal that all attributes significantly influence visitor preferences simultaneously. Partially, area conditions and climbing tracks exert a positive and significant effect, whereas entrance costs have a negative impact. Sociodemographic variables (income and education) are insignificant. The probability of choosing the improvement scenario is 71.5%, indicating a high willingness to pay for nature conservation. The implication suggests management must prioritize retribution funds for track and sanitation improvements before adjusting entrance fees.
The Influence of Carbon Risk on Debt Structure: An Empirical Study on Companies Listed on in the Indonesian Stock Exchange 2024 Period Bintang Adzka Al-Hafidz; Susi Sarumpaet
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 3 (2026): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i3.2482

Abstract

This study examines the influence of carbon risk on debt structure among companies listed on the Indonesia Stock Exchange (IDX) during 2024. Carbon risk is measured using the natural logarithm of Scope 1 and Scope 2 greenhouse gas emissions, while debt structure is proxied by the proportion of bank debt to total debt. Firm size and leverage are included as control variables. Using a quantitative approach, this study analyzes secondary data from 337 companies selected through purposive sampling. Multiple linear regression with the Ordinary Least Squares (OLS) method is employed using IBM SPSS. The results indicate that carbon risk has no significant influence on debt structure, suggesting that firms with higher carbon emissions do not necessarily rely less on bank debt. The findings imply that Indonesian banks continue to prioritize traditional credit assessment factors, such as financial performance and repayment capacity, rather than carbon-related risks in lending decisions. This study contributes to the sustainable finance literature by providing empirical evidence from an emerging market and offers insights for regulators, financial institutions, and future research on the integration of cli-mate-related risks into corporate financing decisions.
Analisis CRM sebagai Alat dalam upaya Mewujudkan Kepatuhan Sukarela Wajib Pajak Pribadi Krisna Hadi
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 3 (2026): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i3.2483

Abstract

. Voluntary Compliance among individual taxpayers is a crucial factor in increasing state revenue and establishing an effective taxation system. Efforts to enhance such compliance require an approach capable of accurately identifying taxpayer characteristics, needs, and behaviors. Customer Relationship Management (CRM) serves as a strategic tool for managing the relationship between tax authorities and taxpayers by leveraging data, facilitating targeted communication, and providing services tailored to taxpayer needs. This study aims to analyze the implementation of CRM as a tool to foster Voluntary Compliance among individual taxpayers. It employs a descriptive qualitative approach, utilizing a literature review and an analysis of various policies and practices regarding taxpayer relationship management. The findings indicate that CRM implementation supports increased Voluntary Compliance through taxpayer profiling and behavioral mapping, improved service quality, personalized communication, tax education, and risk-based supervision. CRM also assists tax authorities in building transparent, trust-based relationships, thereby encouraging taxpayers to fulfill their tax obligations willingly. Consequently, optimizing CRM requires high-quality data, information system integration, competent tax personnel, and robust taxpayer data protection. Effective CRM implementation is expected to strengthen the relationship between tax authorities and taxpayers while fostering sustainable Voluntary Compliance among individual taxpayers.
Pengaruh Firm Size, Executive Compensation, dan Sales Growth terhadap Kinerja Perusahaan Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024 Herlena Ruby Camelya; Hengky Veru Purbolakseto; Abu Nizarudin
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 3 (2026): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i3.2485

Abstract

Kinerja perusahaan merupakan indikator penting yang digunakan oleh investor dan pemangku kepentingan lainnya untuk menilai kemampuan perusahaan dalam menciptakan nilai dan menjaga keberlanjutan bisnis. Meskipun sektor barang konsumsi non-siklik menghasilkan barang-barang kebutuhan pokok dengan permintaan yang relatif stabil, kinerja perusahaan di sektor ini mengalami penurunan akibat beberapa faktor internal. Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, kompensasi eksekutif, dan pertumbuhan penjualan terhadap kinerja perusahaan, yang diukur menggunakan Tobin's Q, pada perusahaan barang konsumsi non-siklik yang terdaftar di Bursa Efek Indonesia pada tahun 2021-2024. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan data sekunder yang diperoleh dari laporan tahunan dan laporan keuangan perusahaan. Sampel dipilih menggunakan teknik purposive sampling, menghasilkan 40 perusahaan dengan total 160 observasi. Data dianalisis menggunakan regresi data panel dengan bantuan perangkat lunak EViews 13. Berdasarkan uji pemilihan model, Model Efek Tetap diidentifikasi sebagai model yang paling tepat. Hasil penelitian menunjukkan bahwa ukuran perusahaan memiliki pengaruh positif dan signifikan terhadap kinerja perusahaan, kompensasi eksekutif memiliki pengaruh negatif dan signifikan terhadap kinerja perusahaan, sedangkan pertumbuhan penjualan tidak memiliki pengaruh signifikan terhadap kinerja perusahaan. Temuan ini diharapkan dapat memberikan implikasi praktis bagi manajemen perusahaan dalam merumuskan strategi untuk meningkatkan kinerja perusahaan, membantu investor dalam mengambil keputusan investasi, dan memperkaya literatur yang ada mengenai penentu kinerja perusahaan di sektor barang konsumsi non-siklik di Indonesia.
Pengaruh Fraud Hexagon Theory dan Manajemen Pajak terhadap Kecurangan Laporan Keuangan: Studi pada Perusahaan Sektor Retail yang Terdaftar di BEI Periode 2020-2024 Rizke Handayani; Sri Agustina
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 3 (2026): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i3.2489

Abstract

This study aims to know the influence of the factors in the Fraud Hexagon Theory on financial statement fraud. The variables employed in this study include Stimulus, proxied by Financial Target; Arrogance, proxied by CEO Duality; Capability, proxied by Change of Director; Collusion, proxied by Political Connection; Opportunity, proxied by Ineffective Monitoring; and Rationalization, proxied by Auditor Change. In addition, this study incorporates Tax Planning as an additional variable associated with the management of corporate tax expenses. The population of this study consists of retail sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sample was selected using the purposive sampling method, resulting in 15 companies observed over a five-year period, yielding a total of 75 observations. Data were analyzed using logistic regression with the assistance of SPSS version 26. The results indicate that Financial Target (ROA) and Auditor Change (AUDCHANGE) have effect on financial statement fraud. Meanwhile, CEO Duality (CEODUAL), Change of Director (DCHANGE), Political Connection (POLCON), Ineffective Monitoring (BDOUT),  and Tax Planning (ETR) have no effect on financial statement fraud.
Pengaruh Current Ratio, Quick Ratio, dan Cash Ratio terhadap Harga Saham : Perusahaan Subsektor Oil and Gas yang Terdaftar di BEI Periode 2021-2025 Putri Mayang Delviana; Woro Dwi Hartanty
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 3 (2026): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i3.2494

Abstract

This study is motivated by inconsistencies in prior findings regarding the impact of liquidity ratios on stock prices, as well as the limited research focusing on the Oil and Gas sub-sector listed on the Indonesia Stock Exchange (IDX). The study aims to analyze the influence of the Current Ratio, Quick Ratio, and Cash Ratio on stock prices both individually and simultaneouslyfor companies in the Oil and Gas sub-sector during the 2021–2025 period. A quantitative approach employing descriptive and associative methods was used, utilizing purposive sampling. Panel data were analyzed via multiple linear regression using SPSS 26. The results demonstrate that, individually, the Current Ratio has a significant negative effect on stock prices, whereas the Quick Ratio and Cash Ratio have significant positive effects. Simultaneously, the Current Ratio, Quick Ratio, and Cash Ratio exert a significant influence on stock prices. These findings confirm that liquidity ratios are crucial indicators considered by investors when assessing stock price expectations for Oil and Gas sub-sector companies on the IDX during the 2021–2025 period.
Kepemimpinan dalam Meningkatkan Brand Awareness Pehcreative Wedding Organizer Gilang Fajar Suseno
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 3 (2026): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i3.2499

Abstract

Competition in the wedding organizer industry encourages companies to establish a strong brand identity through quality services and effective team management. This study aims to examine the implementation of leadership in increasing brand awareness at Pehcreative Wedding Organizer in Kediri City. This research employed a descriptive qualitative approach. Data were collected through interviews, observations, and documentation involving the founder, internal team members, and Pehcreative clients. The data were analyzed through data reduction, data presentation, and conclusion drawing, while data validity was ensured through triangulation and prolonged observation. The findings indicate that leadership at Pehcreative tends to adopt a democratic style, characterized by open communication, opportunities for team members to express their opinions, delegation of responsibilities, and collective evaluation. This approach contributes to better team coordination and improved service quality. The development of brand awareness is supported by clients’ service experiences, responsive communication, social media activities, and customer recommendations. Therefore, leadership that effectively manages the team and maintains consistent service quality plays an important role in strengthening Pehcreative’s brand awareness.  
Analisis Pengaruh Indeks Pembangunan Manusia (IPM), Investasi, dan Inflasi terhadap Pertumbuhan Ekonomi di Kabupaten Waropen Virgilio C Meliala; Waspada Meliala
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 3 (2026): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i3.2506

Abstract

Analysis of the Influence of Human Development Index (HDI), Investment and Inflation on Economic Growth in Waropen Regency aims to determine the magnitude of the relationship, partially between the Human Development Index (HDI), Investment, Inflation and Economic Growth in Waropen Regency. The type of data used in this study is secondary data in the form of time series data from 2013 to 2024 through a literature approach that has been processed and published by the Central Bureau of Statistics of Waropen Regency. The analysis techniques used are the classical assumption test and hypothesis testing. The results of the partial parameter testing (t-test) indicate that the HDI variable does not have a positive and significant effect on Economic Growth in Waropen Regency. The t-test results for the Investment variable on Economic Growth yielded a significance value of t sig < alfa 5% (0.032 < 0,05), indicating that partially, Investment has a positive and significant effect on Economic Growth. Furthermore, the t-test results for the Inflation variable on Economic Growth yielded a significance value of t sig < alfa 5% (0.000 < 0,05), indicating that partially, Investment has a positive and significant effect on Economic Growth in Waropen Regency.
Pengaruh Pemahaman Peraturan Perpajakan dan Kualitas Pelayanan Fiskus terhadap Kepatuhan WPOP : Studi Kasus pada KPP Pratama Bireuen Nuratul Syiva; Ella Rahmayanti; Zalikha Zalikha; Murni Murni
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 3 (2026): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i3.2511

Abstract

This study aims to analyze the partial and simultaneous effects of understanding tax regulations and the quality of tax authorities' services on Individual Taxpayer (WPOP) compliance at the Bireuen Small Tax Office (KPP Pratama Bireuen). This research is crucial amid the momentum of Tax Reform Volume III, which introduced the Average Effective Tax Rate (TER) scheme for Income Tax Art. 21, NIK-NPWP integration, and the transition toward the Coretax Administration System (CTAS). The research method employed a quantitative approach with a survey method. The population consisted of registered Individual Taxpayers at KPP Pratama Bireuen, with a sample size of 100 respondents determined using the Slovin formula through accidental sampling. Instrument testing and multiple linear regression analysis were conducted using SPSS version 25. Partial research results indicated that understanding tax regulations has a positive and significant effect on WPOP compliance (t count 9.414 > t table 1.985; p < 0.05). The quality of tax authorities' services also has a positive and significant effect (t count 2.939 > t table 1.985; p < 0.05). Simultaneously, both variables significantly influence WPOP compliance (Fcount 154.623 > Ftable 3.090; p < 0.05) with an Adjusted R Square value of 0.756. This indicates that 75.6% of the variation in WPOP compliance is explained by these two independent variables. The regression equation Y = 0.645 + 0.786X1 + 0.229X2 + e reveals that understanding tax regulations provides a more dominant contribution.
Pengaruh Corporate Social Responsibility, Komisaris Independen, dan Sales Growth terhadap Tax Avoidance: Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024 Arlene Friskila Apriliani Pasarribu; Sri Agustini
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 3 (2026): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i3.2512

Abstract

This study aims to examine and analyze the effect of Corporate Social Responsibility, Independent Commissioners, and Sales Growth on Tax Avoidance among companies in the Consumer Non-Cyclicals Sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This research employs a quantitative approach using secondary data obtained from annual financial statements and sustainability reports published by the sample companies. The sampling technique used is purposive sampling, resulting in a sample of 8 companies observed over five years, with a total of 40 observation units. The data were analyzed using panel data regression with the assistance of EViews 12. The findings show that Corporate Social Responsibility, Independent Commissioners, and Sales Growth simultaneously affect Tax Avoidance. Partially, Corporate Social Responsibility has no significant effect on Tax Avoidance, while Independent Commissioners have a positive effect on Tax Avoidance. Meanwhile, Sales Growth has no significant effect on Tax Avoidance.

Page 25 of 26 | Total Record : 252

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