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INDONESIA
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 139 Documents
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Analisis Pengaruh Tingkat Pendidikan dan Pemahaman Wajib Pajak Terhadap Kesadaran Wajib Pajak Orang Pribadi Pada KPP Pratama Serpong Hartati, Nike Nur; 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 examine the influence of education level and taxpayer understanding on individual taxpayer awareness, both simultaneously and partially. Data were collected through a questionnaire, and the analysis was conducted using multiple linear regression with purposive sampling. The sample consisted of 100 respondents who were taxpayers with employee status. The findings of this study reveal that: (1) Based on the F-test, the variables of education level and taxpayer understanding simultaneously affect taxpayer awareness. The calculated F-value of 52.279 is greater than the F-table value of 3.09, indicating that the regression model significantly explains the variance in the dependent variable. (2) Based on the t-test, the education level variable has a significant effect on individual taxpayer awareness, with a significance level of <0.001 (<0.05). (3) Based on the t-test, the taxpayer understanding variable also has a significant effect on individual taxpayer awareness, with a significance level of <0.001 (<0.05).
Pengaruh Beban Kerja dan Kompensasi Terhadap Kinerja Karyawan Pada PT. Tiga Raja Perkasa Jakarta Aditya, Rama; Sosrowidigdo, Suryanto
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 4 No. 4 (2025): Beban Kerja, Profesionalisme dan Daur Hidup Perusahaan
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Abstract

This study aims to analyze the influence of workload and compensation on employee performance at PT Tiga Raja Perkasa. This study is motivated by the phenomenon of imbalance between job demands and reward systems that can affect employee productivity and work effectiveness. The research method used is a quantitative approach with a survey of all marketing employees. Data were collected through questionnaires and analyzed using multiple linear regression to test the relationship between variables. The results show that workload has a negative influence on employee performance, while compensation has a positive and significant effect. Simultaneously, both variables contribute to improving employee performance. These findings emphasize the importance of balance between workload and compensation systems in creating a productive and sustainable work environment
Pengaruh Struktur Modal, Profitabilitas dan Tax Avoidance terhadap Nilai Perusahaan: Studi Empiris Pada Perusahaan Sektor Kesehatan Yang Terdaftar Di Bursa Efek Indonesia Pada 2020-2024 Effendy, Michaela Agnes Faustina; Khotimah, Husnul
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 4 No. 4 (2025): Beban Kerja, Profesionalisme dan Daur Hidup Perusahaan
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Abstract

This study aims to analyze the influence of capital structure, profitability, and Tax Avoidance on the value of companies in the healthcare sector listed on the Indonesia Stock Exchange. A quantitative approach was used to assess the relationship between variables using secondary data from annual financial reports. The analysis was conducted using a panel data regression model to test the consistency of each variable's influence. The results indicate that profitability plays a significant role in increasing company value through the ability to generate stable and sustainable profits. Conversely, capital structure and Tax Avoidance do not significantly influence investor perceptions. These findings emphasize the importance of managing profitability as a positive signal to the market, while financing policies and tax strategies need to be carefully directed to avoid reducing investor confidence in the company's long-term performance.
Peran Arsiparis dalam Menjamin Keaslian Dokumen Pejabat Publik Setiawan, Laksamana Aryaputera; Nailatusysyarofah, Falihah; Nurazkya, Elgalia Salsabila; Al Ghifari, Hanif Rasha; Claudia, Iela; Agusta, Devianindya; Savero, Devara Favian
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 4 No. 4 (2025): Beban Kerja, Profesionalisme dan Daur Hidup Perusahaan
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Abstract

The authenticity of public officials documents is an important foundation for the legitimacy, accountability, and public trust in government institutions. Archivists have a strategic responsibility to ensure the authenticity and integrity of documents that serve as legal evidence of public officials’ administrative actions. This study aims to analyze the role and function of archivists in ensuring the authenticity of public officials’documents, particularly through the processes of verification,authentication,and preservation of archives. The research method uses a qualitative approach with a literature study of national archival regulations,international standards,and best practices in archive management in government agencies. The results of study show that archivists play a role in four main aspect: (1) verification of the structure and physical integrity of documents; (2) maintenance of the chain of custody of documents; (3) application of authenticity standards in accordance with the National Archives Regulation; and (4) digitization and long-term preservation to ensure the accessibility of authentic documents. The competence of an archivist in document forensics,metadata management, and archival information systems is key to preventing forgery and supporting the provision of valid evidence. The implications of the study emphasize the need to increase the capacity of archivists through continuous training, strengthening the regulatory framework, and integrating digital technology into the authentication process to strengthen public trust in the integrity of public officials documents in the digital age.
Pengaruh Ukuran Perusahaan dan Intensitas Modal Terhadap Tax Avoidance : Studi Empiris Pada Perusahaan Energy Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Salsabila, Syafina; Febriyanto, Muhammad Ikhsan
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 5 No. 1 (2026): Pajak Sebagai Pemasukkan Negara dan Sekelumit Permasalahannya
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Abstract

This study aims to analyze the effect of firm size and capital intensity on tax avoidance practices among energy sector companies listed on the Indonesia Stock Exchange. Tax avoidance is viewed as a managerial strategy to legally minimize tax burdens through aggressive tax planning. This study adopts a quantitative approach using secondary data obtained from corporate financial statements. Panel data regression analysis is employed to generate more comprehensive and accurate results. The findings reveal that firm size does not have a significant effect on tax avoidance, while capital intensity significantly influences the level of corporate tax avoidance. These results indicate that a company’s asset structure plays a more important role in encouraging tax avoidance practices than the scale of the firm itself. This study is expected to contribute theoretically to the development of taxation literature and provide practical insights for stakeholders in formulating more effective tax policies.
Pengaruh Sikap, Norma Subjektif, Dan Kontrol Perilaku Terhadap Kepatuhan Wajib Pajak Rosalia, Rosalia; Arifin, Arifin
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 5 No. 1 (2026): Pajak Sebagai Pemasukkan Negara dan Sekelumit Permasalahannya
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Abstract

This study aims to analyze the influence of attitude, subjective norms, and perceived behavioral control on taxpayer compliance. The theoretical foundation of this study is the Theory of Planned Behavior, which emphasizes the role of psychological factors in shaping individual behavior. This research adopts a quantitative approach using a survey method targeting individual taxpayers. Data were collected through questionnaire distribution and analyzed using regression analysis and structural model testing. The results indicate that attitude and subjective norms do not have a significant effect on taxpayer compliance. In contrast, perceived behavioral control has a positive and significant influence on taxpayer compliance. These findings suggest that individuals’ ability to understand, manage, and fulfill their tax obligations is the primary factor driving compliance. This study implies that efforts to improve tax compliance should focus on enhancing taxpayers’ ease, understanding, and capability in meeting their tax obligations.
Pengaruh Self Control Financial Dan Love Of Money Terhadap Financial Management Behavior Generasi Z Mujiyanti, Nur Mujiyanti; Nailah, Syafira Khansa; Aristawati, Nadiyah; Octaviani, Jessica Erviana; Linawati, Linawati
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 4 No. 4 (2025): Beban Kerja, Profesionalisme dan Daur Hidup Perusahaan
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Abstract

This study aims to analyze the influence of Self-Control Financial and Love of Money on Financial Management Behavior among Generation Z in South Jakarta. A quantitative approach was employed using multiple linear regression analysis. The sample consisted of 100 respondents selected through purposive sampling, with criteria including individuals aged 18–28 years who actively manage their personal finances. The results indicate that Self-Control Financial has a positive and significant effect on Financial Management Behavior. Love of Money also shows a positive and significant influence on individuals’ financial management practices. This study contributes to the existing literature by providing empirical evidence on the role of psychological factors in shaping financial behavior among digital-native youth, and it offers practical implications for developing more effective financial education strategies in the digital era.
Pengaruh Literasi Perpajakan Dan Persepsi Sanksi Pajak Terhadap Minat Pelaporan Pajak Pada Generasi Z Devi, Larasati; Wulur, Yolanda; Salbila, Tiara; Pratiwi, Natasya; Linawati, Linawati
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 4 No. 4 (2025): Beban Kerja, Profesionalisme dan Daur Hidup Perusahaan
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Abstract

This study aims to analyze the influence of tax literacy and perceptions of tax sanctions on tax reporting intention among Generation Z students. The study employs a quantitative approach using a survey method involving 100 Generation Z student respondents in South Jakarta, selected through purposive sampling. Data were analyzed using multiple linear regression with the assistance of SPSS version 27. The results indicate that tax literacy and perceptions of tax sanctions each have a positive and significant effect on tax reporting intention. These findings contribute to strengthening the literature on the formation of tax compliance intentions among younger generations and provide practical implications for higher education institutions and tax authorities to enhance tax education and sanction socialization in order to foster a culture of tax awareness from an early age.
Pengaruh Literasi Pajak Dan Digitalisasi Sistem Perpajakan Terhadap Niat Patuh Pajak Pada Generasi Z Aurelia, Akilah; Yusuf, Muhammad; Julian, Alfito; Meidiana, Ghaida; Linawati, Linawati
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 4 No. 4 (2025): Beban Kerja, Profesionalisme dan Daur Hidup Perusahaan
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Abstract

This study aims to analyze the influence of tax literacy and the digitalization of the tax system on tax compliance intention among young taxpayers. The transformation of the tax system toward digital-based services requires adequate tax knowledge as well as technological adaptability from taxpayers, particularly those who have grown up in a digital environment. This study employs a quantitative approach using a survey method through questionnaires distributed to young respondents registered as taxpayers. The data were analyzed using multiple linear regression after passing validity, reliability, and classical assumption tests. The results indicate that tax literacy has a positive effect on taxpayers’ compliance intention. In addition, the digitalization of the tax system is proven to have a positive and more dominant influence in encouraging compliance intention. These findings suggest that the convenience, efficiency, and accessibility of digital tax services play an important role in shaping compliance attitudes among younger generations. This study provides implications for tax authorities in formulating compliance enhancement strategies through strengthening tax education and optimizing digital services.
Pengaruh Edukasi Perpajakan Dan Sosialisasi Digital Untuk Meningkatkan Niat Patuh Pajak Di Kalangan Gen-Z Efendi, Aidil Noval; Purnawan, Fahry; Sofiana, Shevila Nyssa; Pertiwi, Tami Cahya; Linawati, Linawati
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 5 No. 1 (2026): Pajak Sebagai Pemasukkan Negara dan Sekelumit Permasalahannya
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Abstract

This study aims to analyze the effect of tax education and digital socialization on tax compliance intention among young people in the higher education environment. The increasing intensity of digital economic activities requires adequate tax knowledge as well as the effective use of digital media to foster tax compliance from an early stage. This research employs a quantitative approach using a survey method, with data collected through structured questionnaires distributed to respondents who met the research criteria. The data were analyzed using statistical analysis techniques to examine the relationships among the variables under study. The results indicate that tax education plays an important role in shaping tax awareness and attitudes, while digital socialization facilitates access to information and enhances perceived benefits of the tax system. Both variables were found to have a positive contribution to encouraging tax compliance intention. These findings are expected to serve as a basis for formulating tax education and socialization policies that are more adaptive to the characteristics of the younger generation in the digital era.

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