cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
VIVI KUMALASARI SUBROTO
Contact Email
info@areai.or.id
Phone
+6282359594933
Journal Mail Official
info@areai.or.id
Editorial Address
Perum Cluster G11 Nomor 17 Jl. Plamongan Indah, Kadungwringin, Pedurungan, Semarang, Provinsi Jawa Tengah, 50195
Location
Kota semarang,
Jawa tengah
INDONESIA
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
 22   23   24   25   26 
Pengaruh Profitabilitas, Struktur Modal, Likuiditas, dan Kepemilikan Manajerial terhadap Penghindaran Pajak: Studi Empiris pada Perusahaan Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2021–2025 Nurjanah Nurjanah; Suryani Suryani
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.v3i3.2531

Abstract

This study examines the effect of profitability, capital structure, liquidity, and managerial ownership on tax avoidance among food and beverage companies listed on the Indonesia Stock Exchange during the 2021–2025 period. The population consists of 83 companies, from which 45 companies were selected through purposive sampling, yielding 225 firm-year observations. Tax avoidance is measured with the Effective Tax Rate (ETR); profitability, capital structure, and liquidity are proxied by Return on Assets, Debt to Equity Ratio, and Current Ratio; managerial ownership is measured by the percentage of shares held by management. Data were analyzed using multiple linear regression with SPSS version 26. The results show that profitability has a significant positive effect on tax avoidance, whereas capital structure, liquidity, and managerial ownership do not significantly affect it. These findings suggest that firms with higher profitability tend to be more active in managing their tax burden through legal tax-planning strategies, while financing decisions, short-term liquidity, and the extent of managerial share ownership are not decisive considerations in such behavior. The study extends agency-theory-based literature on corporate tax behavior and offers practical implications for tax authorities and investors in assessing tax-avoidance risk.
Pengaruh Kualitas Produk, Persepsi Harga dan Citra Merek terhadap Kepuasan Pelanggan Kopi Kenangan pada Mahasiswa Angkatan 2022 - 2023 Universitas Budi Luhur Jakarta Muzaki Firdaus; Ravindra Safitra Hidayat
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.v3i3.2507

Abstract

This study aims to determine and analyze the effect of Product Quality, Price Perception, and Brand Image on Customer Satisfaction with Kopi Kenangan, both partially and simultaneously. This study uses a quantitative approach with a population consisting of all active students of Universitas Budi Luhur Jakarta from the 2022–2023 cohort who have purchased and consumed Kopi Kenangan products, the exact number of which is unknown (unknown population). The sample was determined using the Lemeshow formula with a purposive sampling technique, resulting in 100 respondents. Primary data were collected through questionnaires and analyzed using multiple linear regression analysis with the help of SPSS software, including validity and reliability tests, classical assumption tests, hypothesis tests (t-test), and the coefficient of determination test. The results show that Product Quality, Price Perception, and Brand Image each have a positive and significant effect on Customer Satisfaction, with Brand Image being the most dominant variable. These findings indicate that maintaining product quality, competitive pricing, and a strong brand image is important for improving customer satisfaction among university students.  

Page 26 of 26 | Total Record : 252

 22   23   24   25   26 

Filter by Year

2024 2026


Reset
Filter By Issues
All Issue Vol. 3 No. 3 (2026): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) Vol. 3 No. 2 (2026): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) Vol. 3 No. 1 (2026): Februari: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) Vol. 2 No. 4 (2025): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) Vol. 2 No. 3 (2025): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) Vol. 2 No. 2 (2025): Mei: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) Vol. 2 No. 1 (2025): Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)  Vol. 1 No. 4 (2024): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) Vol. 1 No. 3 (2024): Agustus: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) Vol. 1 No. 2 (2024): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) Vol. 1 No. 1 (2024): Februari : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) More Issue