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Jurnal Portofolio: Jurnal Manajemen dan Bisnis
Published by Prisani Cendekia
ISSN : -     EISSN : 28296109     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal PORTOFOLIO adalah jurnal yang dapat dijadikan sebagai sarana akademisi (dosen, mahasiswa), praktisi dan peneliti untuk mempublikasikan hasil penelitian, pemikiran, kajian dan pengembangan yang mencakup semua aspek bisnis dan manajemen Tujuan PORTOFOLIO adalah untuk membangun saluran komunikasi yang efektif antara pemangku kepentingan, termasuk lembaga akademis dan penelitian, bisnis, pemerintah, dan masyarakat. PORTOFOLIO juga bertujuan untuk mempromosikan dan menyebarluaskan hasil penelitian dalam pengembangan ilmu dan praktik bisnis dan manajemen. Jurnal PORTOFOLIO menerima artikel ilmiah dengan lingkup penelitian pada: Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sumber Daya Manusia, Manajemen Operasi, Manajemen Strategi, Manajemen Sistem Informasi, Manajemen Teknologi dan Informatika, E-business, Manajemen Agribisnis Manajemen Pengetahuan dan Inovasi Bisnis Ekonomi Kreatif dan Turisme, Kewirausahaan Tema penelitian lain yang relevan dengan Ilmu Manajemen dan Bisnis
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 123 Documents
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Analisis Pengaruh Kepatuhan Wajib Pajak dan Pelayanan Perpajakan Terhadap Penerimaan Pajak Bumi Bangunan Pada Badan Pendapatan Daerah Kota Tangerang Fauziah, Hanipatul; Rahmawati, Titah
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 4 No. 3 (2025): Manajemen Pemerintahan Dalam Alokasi Dana dan Pemasukkan Daerah
Publisher : Prisani Cendekia

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Abstract

This study aims to analyze the effect of taxpayer compliance and tax services on property tax revenue, both simultaneously and partially. The data collection method employed in this research was a questionnaire. The sampling technique used was purposive sampling, determined based on specific criteria. Data analysis was carried out using multiple linear regression. The sample consisted of 100 respondents who met the criteria of being property taxpayers in Tangerang City and compliant in paying taxes. The findings of this study indicate that: (1) Based on the F-test, taxpayer compliance and tax services simultaneously influence property tax revenue, with F-value > F-table (71.266 > 3.09), showing that the regression model explains the variance of the dependent variable well. (2) Based on the t-test, taxpayer compliance significantly affects property tax revenue, with a significance level of 0.001 < 0.05. (3) Based on the t-test, tax services do not affect property tax revenue, with a significance level of 0.259 > 0.05.
Pengaruh Kesadaran Wajib Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Samsat Ciledug : Studi Empiris Perpajakan Kendaraan Bermotor di Samsat Ciledug Kusmaydi, Aurel Disa; Asmonah, Siti
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 4 No. 3 (2025): Manajemen Pemerintahan Dalam Alokasi Dana dan Pemasukkan Daerah
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Abstract

This study aims to analyze the effect of taxpayer awareness and tax sanctions on the compliance of motor vehicle taxpayers at Samsat Ciledug. The issue of non-compliance among taxpayers and complaints related to service quality at Samsat Ciledug serve as the main background of this research. A quantitative approach was employed, with data collected from motor vehicle taxpayers at Samsat Ciledug. The analytical method used was multiple regression analysis. The findings reveal that, simultaneously, taxpayer awareness and tax sanctions have a significant effect on taxpayer compliance, contributing 72.2% to the variation in compliance. Partially, taxpayer awareness is proven to have a positive and significant effect on motor vehicle taxpayer compliance. However, tax sanctions were found to have no significant effect on taxpayer compliance when tested individually. These results indicate that internal factors such as understanding and awareness of taxpayers play a more dominant role in encouraging compliance compared to external factors such as tax sanctions in the research context.
Pengaruh Pengetahuan Perpajakan dan Ketegasan Penerapan Sanksi Terhadap Peningkatan Kepatuhan Pajak Individu: Studi Kasus Pada KPP Pratama Serpong 2020-2024 Syahriel, Muhammad; Kurniawati, Desi
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 4 No. 3 (2025): Manajemen Pemerintahan Dalam Alokasi Dana dan Pemasukkan Daerah
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Abstract

Tax is the main source of state revenue used to finance national development. The level of compliance among individual taxpayers (WPOP) in Indonesia remains an issue that requires special attention. This study aims to analyze the influence of tax knowledge and the strict enforcement of sanctions on improving individual tax compliance. This research is quantitative in nature, employing an associative method. The population consists of individual taxpayers registered at KPP Pratama Serpong, with a sample of 100 respondents determined using Slovin’s formula. Primary data were collected through questionnaires with a Likert scale. Data analysis was conducted using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method with SmartPLS 4 software. The results show that: (1) tax knowledge has a positive and significant effect on individual tax compliance; (2) strict enforcement of sanctions has a positive and significant effect on individual tax compliance; (3) simultaneously, tax knowledge and strict enforcement of sanctions explain 47.3% of the variation in tax compliance (R² = 0.473). In conclusion, the higher the level of tax understanding and the stricter the enforcement of sanctions, the greater the increase in individual taxpayer compliance. This study is expected to contribute to the Directorate General of Taxes in improving education and law enforcement strategies, as well as serving as a reference for future research.
Pengaruh Sanksi Pajak dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi: Studi Kasus di KPP Pratama Serpong Fabian, Fransiskus Reynald Ivan; Sunanto, Ghea. B. Astrid
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 4 No. 3 (2025): Manajemen Pemerintahan Dalam Alokasi Dana dan Pemasukkan Daerah
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Abstract

This study was conducted to analyze the influence of tax sanctions and tax socialization on taxpayer compliance at the Serpong Pratama Tax Office (KPP Pratama Serpong), considering the low formal compliance ratio that has not yet reached the national target. The main objective of this study is to answer whether tax sanctions and tax socialization have a partial or simultaneous effect on taxpayer compliance. This study uses an associative quantitative method. The population in this study were 50,020 individual taxpayers registered at the Serpong Pratama Tax Office (KPP Pratama Serpong) and with the Slovin formula, a sample of 100 respondents was obtained using accidental sampling techniques and data collection through questionnaires. The data analysis techniques used were validity tests, reliability tests, classical assumption tests, descriptive analysis, multiple regression tests, hypothesis tests and coefficient of determination tests. The results of the study indicate that both partially and together, tax sanctions and tax socialization have a positive effect on individual taxpayer compliance at the Serpong Pratama Tax Office. The coefficient of determination of 35% indicates that the contribution of the two determinants to taxpayer compliance is 35% and the remaining 65% (100-35)% is influenced by other factors not studied. 
Pengaruh Ukuran Perusahaan dan Profitabilitas Terhadap Agresivitas Pajak : Studi Pada Perusahan Sektor Barang Konsumen Primer Subsektor Makanan dan Minuman di Bursa Efek Indonesia Daho, Maria Clarita Cherlinde; Sudirman, Ganefo
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 4 No. 2 (2025): Integrasi Teknologi Informasi dan Manajemen Operasional Kerja Lembaga
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Abstract

This study aims to analyze the effect of firm size and profitability on tax aggressiveness in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. A quantitative approach was employed using multiple linear regression to examine the relationships between variables. Secondary data were obtained from annual reports and financial statements published on the official stock exchange website and the respective company websites. Firm size was proxied by total assets transformed into their natural logarithm, while profitability was measured using the return on assets ratio. Tax aggressiveness was proxied by the effective tax rate. The results indicate that firm size has a significant positive effect, whereas profitability has a significant negative effect on tax aggressiveness. These findings provide implications for corporate management and policymakers to consider internal factors in formulating effective and sustainable tax management strategies.
Pengaruh Intensitas Modal dan Sales Growth Terhadap Penghindaran Pajak : Studi Empiris Pada Perusahaan Sektor Properti dan Real Estate Yang Terdaftar di Bursa Efek Indonesia 2019 – 2023 Melati, Erma; Fahmi, Darul
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 4 No. 2 (2025): Integrasi Teknologi Informasi dan Manajemen Operasional Kerja Lembaga
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Abstract

This study aims to analyze the effect of capital intensity and sales growth on tax avoidance in property and real estate sector companies listed on the Indonesia Stock Exchange. Tax avoidance is measured using the proxy of the ratio of cash tax payments to profit before tax. This research employs a quantitative approach with secondary data obtained from annual financial reports published through the official website of the Indonesia Stock Exchange. Data analysis was conducted using panel data regression with a random effects model, selected based on the results of the model specification test. The findings reveal that capital intensity has a significant effect on tax avoidance, whereas sales growth does not show a significant effect. These results provide implications for corporate management to optimize fixed asset management strategies, as well as for regulators in formulating more effective tax policies to minimize tax avoidance practices.
Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Penghindaran Pajak: Pada Perusahaan Manufaktur Sektor Kesehatan Yang Terdaftar di Bursa Efek Indonesia 2019-2023 Emira, Mustika Balqis; Pertiwi, Indah
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 4 No. 2 (2025): Integrasi Teknologi Informasi dan Manajemen Operasional Kerja Lembaga
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Abstract

This study aims to analyze the effect of capital intensity, leverage, and firm size on tax avoidance in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange. A quantitative approach was employed using panel data regression to examine the relationships among variables. The findings indicate that capital intensity has a significant negative effect on tax avoidance, suggesting that investment in fixed assets tends to reduce tax avoidance practices. Leverage shows no significant effect, meaning that financing structure through debt does not directly influence tax avoidance strategies. Firm size is found to have a significant positive effect, indicating that larger-scale companies tend to have a higher propensity for tax avoidance. These findings contribute to the development of the tax management literature and serve as a reference for regulators in formulating more effective tax oversight policies.
Pengaruh Corporate Social Responsibility, Good Corporate Governance dan Profitabilitas Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Doaly, Deutmar Londo; Herlambang, Herlambang; Yusuf, Yusuf
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 4 No. 2 (2025): Integrasi Teknologi Informasi dan Manajemen Operasional Kerja Lembaga
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Abstract

This study aims to analyze the effect of Corporate Social Responsibility, Good Corporate Governance, and profitability on firm value with firm size as a moderating variable in the banking sector listed on the Indonesia Stock Exchange. The data used are secondary data obtained from annual reports and sustainability reports of the companies during the research period. The analytical method employed is moderated regression analysis to examine the role of firm size in strengthening or weakening the relationships among variables. The results indicate that Corporate Social Responsibility has a negative but insignificant effect on firm value, Good Corporate Governance has a significant negative effect, while profitability exerts a positive yet insignificant effect. Firm size is proven to partially moderate the relationship between the independent variables and firm value. These findings imply that banking management needs to optimize governance practices and the disclosure of social responsibility in order to enhance firm value.
Pengaruh Kepatuhan Wajib Pajak dan Sanksi Pajak Terhadap Penerimaan Pajak Bumi dan Bangunan di Kota Tangerang Selatan Tahun 2019-2023 Putri, Anthiana Meilia; Ngatimin, Ngatimin
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 4 No. 2 (2025): Integrasi Teknologi Informasi dan Manajemen Operasional Kerja Lembaga
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Abstract

This study aims to analyze the effect of taxpayer compliance and tax sanctions on Land and Building Tax (PBB) revenue in South Tangerang City during the 2019–2023 period. The independent variables in this study are taxpayer compliance and tax sanctions, while the dependent variable is Land and Building Tax revenue. The research employed a quantitative method with panel data regression analysis. The sample was determined using purposive sampling, consisting of 5 districts that met the criteria over 5 years, resulting in 25 observations. The data used are secondary data obtained from the Regional Revenue Agency of South Tangerang City. The findings reveal that taxpayer compliance does not have a significant effect on Land and Building Tax revenue. On the other hand, tax sanctions have a significant effect on Land and Building Tax revenue. Simultaneously, taxpayer compliance and tax sanctions significantly influence Land and Building Tax revenue in South Tangerang City. This study highlights that tax sanctions play an important role in enhancing actual taxpayer compliance, thereby contributing to the increase in Land and Building Tax revenue.
Pengaruh Retribusi Daerah dan Dana Alokasi Khusus Terhadap Belanja Modal Pada Kabupaten/Kota di Provinsi Jawa Barat Suryanti, Maria Yenivadia; Halimah, Imar
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 4 No. 3 (2025): Manajemen Pemerintahan Dalam Alokasi Dana dan Pemasukkan Daerah
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Abstract

This study aims to determine and analyze the effect of blood levy and Special Allocation Fund (DAK) on capital expenditure. This study uses a sample of districts / cities in West Java Province contained in the Central Statistics Agency (BPS) in 2019-2023. The sample technique used was purpose sampling, where from 27 districts / cities a sample of 18 districts was obtained for 5 years so that a total of 90 data samples were obtained. The analysis used is panel data regression analysis using a fixed effect model. The results obtained show that simultaneously local retribution and the Special Allocation Fund have a significant effect on capital expenditure. Personally, local retribution and Special Allocation Fund have a positive and significant influence on capital expenditure

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