Journal Economic Business Innovation
Journal Economic Business Innovation (JEBI) accepts papers/articles in the field of Economics Business Multidisciplinary Innovation as follows: 1. Accounting Innovation Financial Accounting Management Accounting and Information Systems Public Accounting Auditing Islamic Accounting Banking Tax Accounting Cost Accounting Forensic Accounting Governmental Accounting Environmental Accounting International Accounting Nonprofit Accounting Ethics in Accounting Accounting Information Systems Corporate Governance in Accounting Sustainability Accounting Behavioral Accounting Integrated Reporting Financial Statement Analysis 2. Management Innovation Finance Marketing Human Resource and Organization Strategic Management Entrepreneurship Operations Management Supply Chain Management Project Management Change Management Innovation Management Knowledge Management Risk Management Quality Management Performance Management Leadership and Management Development Corporate Social Responsibility (CSR) Diversity and Inclusion Management International Business Management Technology Management Talent Management 3. Multi-Discipline Advanced Innovation The scope includes market analysis, fiscal policy, consumer behavior, financial management, capital market investment, product development, digital economy, entrepreneurship, marketing strategy, international trade, environmental economics, corporate performance, economic development, employment, corporate finance, supply chain management, business innovation, health economics, human resource economics, and organizational behavior. With this diverse focus, the journal aims to be a platform for current research and discussion in economics and business relevant to global and local developments.
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<![CDATA[The Effect of Profitability, Leverage, and Company Size on Tax Avoidance Agricultural Products Companies ]]>
<![CDATA[Erlisa, Ayunda]]>;
<![CDATA[Hati Nurvi Archelly, Dini]]>;
<![CDATA[Nur Nilamsari, Intan]]>;
<![CDATA[Safira Adhani, Tazkia]]>;
<![CDATA[Hasna Kurniawati, Zhafira]]>;
<![CDATA[Amrulloh, Amri]]>
<![CDATA[ Journal Economic Business Innovation Vol. 1 No. 2 (2024): July ]]>
Publisher : <![CDATA[Inovasi Analisis Data ]]>
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DOI: 10.69725/jebi.v1i2.25
<![CDATA[This study looks into the connections between tax evasion, company size, leverage, and profitability in manufacturing firms that produce goods for the agricultural products sector. Analysis was done on data from 49 food and beverage firms that were listed on the Indonesia Stock Exchange in 2022 using positivist quantitative research approaches. The sample was selected via purposive sampling, and secondary data from annual reports were obtained and analyzed using standard assumption tests and multiple linear regression analysis. The study revealed that tax avoidance behavior is significantly influenced by profitability, leverage, and company size. Higher leverage was found to be correlated with less tax avoidance, in line with prior studies. Nevertheless, the lack of a substantial correlation between profitability and tax avoidance contradicts earlier research, suggesting that environmental factors may play a role. The study's findings emphasize the significance of taking into account industry dynamics, regulatory settings, and firm-specific techniques when comprehending tax avoidance behavior. Additional investigation is required to examine these factors and their consequences for company decision-making and regulatory frameworks. This research adds to the body of knowledge by offering insightful information about the factors that influence tax evasion in manufacturing businesses that produce goods for the agricultural products sector.]]>
<![CDATA[Impact of Leverage, Profitability, and Company Size on Tax Planning in Manufacturing Firms ]]>
<![CDATA[Dwi Rahmawati, Yunita]]>;
<![CDATA[Dilla Anggari Kholifami]]>;
<![CDATA[Laras Safitri, Nadhila]]>;
<![CDATA[Eko Satrio Wibowo, Hendrik]]>;
<![CDATA[Pujiyantiningtyas, Vina]]>;
<![CDATA[Amrulloh, Amri]]>
<![CDATA[ Journal Economic Business Innovation Vol. 1 No. 2 (2024): July ]]>
Publisher : <![CDATA[Inovasi Analisis Data ]]>
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DOI: 10.69725/jebi.v1i2.27
<![CDATA[This research aims to examine the influence of leverage, profitability and company size on tax planning. The independent variables used in this research are leverage, profitability and company size. Meanwhile, the dependent variable in this research is tax planning. Tax planning in this research is measured by legal tax avoidance (Tax Avoidance) using Books Tax Difference (BTD). The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the 2020-2022 period. Determining the sample in this research used the purposive sampling method. There are 37 manufacturing companies registered on the IDX which were used as research samples based on predetermined criteria. The research results show that leverage and profitability have a significant effect on tax planning. Meanwhile, size does not have a significant effect on tax planning]]>
<![CDATA[Does Good Corporate Governance contribute to Tax Aggressiveness in the Banking Sector ]]>
<![CDATA[Novitasari, Sofia]]>;
<![CDATA[Aldian Idrayahya, Esa]]>;
<![CDATA[Wahyuningtiyas, Dicka]]>;
<![CDATA[Anjelita, Shera]]>;
<![CDATA[Amrulloh, Amri]]>
<![CDATA[ Journal Economic Business Innovation Vol. 1 No. 2 (2024): July ]]>
Publisher : <![CDATA[Inovasi Analisis Data ]]>
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DOI: 10.69725/jebi.v1i2.28
<![CDATA[This study aims to determine how much influence good corporate governance is measured by the gender of the board of commissioners, the quality of external auditors and institutional ownership on tax aggressiveness. This research was conducted on banking companies listed on the Indonesia Stock Exchange in 2020-2022. This study used quantitative methods with purposive sampling techniques with a total sample number of 69. The analysis methods used in this study are classical assumption test and multiple linear regression analysis with SPSS Statistics 22 tool. The results of this study show that the gender of the board of commissioners, the quality of external auditors and institutional ownership do not affect tax aggressiveness. The limitations of this study include limited independent variables, auditor quality measurement is not optimal, supporting theory references are limited, and many companies do not provide complete information, so the research sample is reduced. Researchers suggest adding independent variables, avoiding dummy variables in measuring the quality of external auditors, as well as increasing the research period for stronger analysis.]]>
<![CDATA[The Influence of Company Size, Tax Planning, and Deferred Tax Assets on Non-cyclical Consumer Company Earning Management ]]>
<![CDATA[Dea Nurita, Alvina]]>;
<![CDATA[Anugerahini Putri, Fitra]]>;
<![CDATA[Didin Kartika, Ratih]]>;
<![CDATA[Dwi Mahaswari, Lintang]]>;
<![CDATA[Devie Savana Putri, Mehra]]>;
<![CDATA[Amrulloh, Amri]]>
<![CDATA[ Journal Economic Business Innovation Vol. 1 No. 2 (2024): July ]]>
Publisher : <![CDATA[Inovasi Analisis Data ]]>
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DOI: 10.69725/jebi.v1i2.30
<![CDATA[This study examines the influence of firm size, tax planning, and deferred tax assets on the manipulation of earnings in non-cyclical consumer companies that are publicly traded on the Indonesia Stock Exchange. The primary goal is to examine the connections between these variables and their combined impact on earnings manipulation. The study selects 64 organizations through purposive sampling and uses associative quantitative research methods to assess secondary data from their financial reports. The analysis indicates that company is no significant impact on earnings management from company size, tax planning, or deferred tax assets, whether examined individually or collectively. This indicates that larger corporations, although more widely known and subject to more oversight, do not participate in profit manipulation to a greater extent than smaller enterprises. Similarly, tax planning and deferred tax assets are primarily used to enhance fiscal efficiency rather than manipulate results. The low coefficient of determination suggests that there are other elements, not considered in this study, that have a greater impact on earnings management. In line with previous research, these results highlight the fact that deferred tax assets, firm size, and tax planning are not the main factors influencing earnings management in Indonesian non-cyclical consumer companies. More variables that add to a more thorough understanding of the factors influencing earnings management should be found through longer-term and larger sample sizes in future studies. ]]>
<![CDATA[Influence Tax Knowledge, Taxpayer Awareness, Quality Services and Sanctions Taxation to Taxpayer Compliance ]]>
<![CDATA[Hanifah, Faridatul]]>;
<![CDATA[Eka Febriani, Defha]]>;
<![CDATA[Prastiya, Rista]]>;
<![CDATA[Umi Latifatul Asnab, Fajar]]>;
<![CDATA[Lazuardi Firdaus, Ahmad]]>;
<![CDATA[Amrulloh, Amri]]>
<![CDATA[ Journal Economic Business Innovation Vol. 1 No. 2 (2024): July ]]>
Publisher : <![CDATA[Inovasi Analisis Data ]]>
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DOI: 10.69725/jebi.v1i2.31
<![CDATA[This research aims to determine the influence of tax knowledge, taxpayer awareness, service quality and tax sanctions on individual taxpayer compliance. This research was conducted at Madiun State Polytechnic. This type of research is quantitative research. This research uses the Slovin formula to determine the sample size of 85 individual taxpayers at the Madiun State Polytechnic, using a purposive sampling method. The analysis technique used is multiple linear regression. The research results show that tax knowledge and service quality have a positive effect on taxpayer compliance because the higher the level of knowledge and quality of tax services, the easier it is for taxpayers to understand tax regulations and fulfill their tax obligations. Taxpayer awareness does not affect taxpayer compliance because the increase in incidents that frequently occur, especially in the taxation sector, means that taxpayers do not want the taxes they pay to be misused by the tax authorities themselves, so that taxpayer compliance does not increase. Tax sanctions have no effect on mandatory tax compliance because there is still a lack of public awareness of the importance of taxes for smooth development which affects individual taxpayer compliance does not increase.]]>
<![CDATA[Mechanism of Application for Overbooking Via E-Pbk for Errors in Filling in E-Billing Data at the Pratama Tax Service Office xxx ]]>
<![CDATA[Safrizal]]>;
<![CDATA[Maulana Pratama , Rizal]]>;
<![CDATA[Rasmon]]>;
<![CDATA[Jonnedi]]>
<![CDATA[ Journal Economic Business Innovation Vol. 1 No. 2 (2024): July ]]>
Publisher : <![CDATA[Inovasi Analisis Data ]]>
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DOI: 10.69725/jebi.v1i2.32
<![CDATA[In general, taxes are mandatory contributions from the people to the government that are coercive and regulated by law. In tax administration, taxpayers are required to pay or deposit the tax owed through a Surat Setoran Pajak (SSP) to the state treasury via a payment location. In connection with the Direktorat Jenderal Pajak No 26 Tahun 2014 concerning Electronic Tax Payment Systems, a tax payment system called E-Billing has also come into effect. E-Billing is a method of paying taxes electronically using a Billing Code. In the E-Billing payment process, if a taxpayer experiences problems in entering their tax data incorrectly, the Taxpayer is given the facility to submit an Overbooking application. Overbooking is defined as a process of transferring tax receipts to be recorded in the appropriate tax receipts. And starting December 12 2022, the Directorate General of Taxes will release E-Pbk (electronic book transfer). E-Pbk is an abbreviation for electronic book transfer. E-Pbk itself is an application that taxpayers can use to request transfers electronically without having to queue in Tax Service Office. The research purposes this writing is to find out about the Mechanism of Application for overbooking via e-pbk for errors in filling in e-billing data at Tax Service Office xxx. The data collection method used is a qualitative method, which is a research method that deals with unstructured data and non-numerical data, for example videos, images and text. Meanwhile, the data collection technique in this writing is using interviews and documentation. And for the result, we can see that the mechanism for requesting book transfers via e-pbk at the Tax Service Office starts with the taxpayer having to first have a DJP Online account via the website https://djponline.pajak.go.id/. Then the taxpayer must prepare the files that will be transferred, in this case it is an error in making E-Biling. After successfully logging in and activating the E-Pbk facility in the menu at DJP Online, taxpayers can apply for book transfers online without attend to the Tax Services Office. And within a maximum of 21 working days from the application via E-Pbk, the taxpayer will receive the transfer results by post/can be taken directly to the registered tax office]]>
<![CDATA[Reestablishing Legitimacy After Corporate Frauds: The Role of Governance Structure in Restoring Financial Credibility in Emerging Economies ]]>
<![CDATA[Al fartizi, Bassam]]>;
<![CDATA[Al Hasham, Friedman]]>;
<![CDATA[Wahab, Ibrahim]]>
<![CDATA[ Journal Economic Business Innovation Vol. 1 No. 2 (2024): July ]]>
Publisher : <![CDATA[Inovasi Analisis Data ]]>
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DOI: 10.69725/jebi.v1i2.173
<![CDATA[Purpose: his research aims to explore the relationship between changes in corporate governance structures and the financial recovery of firms following corporate fraud in emerging markets. The main focus of the research is to understand how governance changes can affect the financial credibility recovery of firms affected by fraud, with a case study of Iraq as an emerging market country.Method: This study uses a quantitative approach with data collected from non-financial companies listed on the Baghdad Stock Exchange. The Baneish M-score model was used to identify companies involved in fraud. A number of statistical methods were used to analyse governance changes and the financial performance of companies.Findings: This study found that firms involved in fraud tended to have weak governance before the fraud was uncovered. However, after the fraud, most firms made significant changes to their governance structure. This led to improved financial recovery of the firms, particularly in terms of financial reporting transparency and increased investor confidence, which in turn improved their market performance.Novelty: This research provides a novel contribution to the understanding of the importance of corporate governance reforms in the recovery process after corporate fraud, particularly in emerging markets such as Iraq. It presents country-specific governance dynamics and provides insights into effective recovery strategies.Implications: The findings of this study provide important insights for policymakers, regulators and business leaders in emerging markets. The research highlights the importance of improved governance and transparency in financial reporting to mitigate the negative impact of corporate fraud and to increase market confidence, which in turn will support the recovery and financial stability of companies involved in fraud.]]>
<![CDATA[Adoption of Digitalization in SMEs Using the TOE Framework and Advanced Analyses ]]>
<![CDATA[Risqi Arifia, Annastasya]]>
<![CDATA[ Journal Economic Business Innovation Vol. 1 No. 2 (2024): July ]]>
Publisher : <![CDATA[Inovasi Analisis Data ]]>
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DOI: 10.69725/jebi.v1i2.174
<![CDATA[Objective: The objective of this study is to investigate the influencing factors that lead to the adoption of digitalization in small and medium-sized enterprises (SMEs), taking into account the interaction of technological, organizational, environmental, and outside market dimensions based on the Technology-Organization-Environment (TOE) framework.Method: A quantitative approach was adopted that included using a structured survey to gather data from 200 SME managers from three main industries: manufacturing, services, and retail. For testing the relationships of TOE dimensions and digitalization adoption and the moderating effect of technological readiness, data were analyzed using Structural Equation Modeling (SEM).Results: It finds that all three dimensions of the TOE model, i.e., technological, organizational, and environmental, have a significan positive effects on SMEs' digital technology adoption. The study further establishes external market forces as a key mediator between the relationship of the dimensions and digitalization. It was discovered that the technological preparation level moderates the adoption phase, adding to the agility with which SMEs embody digital technologies.Originality: The significance of this research lies in the fact that it uses empirical evidence to exhibit how external market factors mediate the relationship between TOE dimensions and digitalization adoption. It emphasises the role of technological readiness and market forces in informing SMEs' digital transformation strategies, which has been largely overlooked in prior research.Implications: These findings hold significant implications for SMEs and policymakers alike. SMEs investment on in-house Technological Readiness enable digitalization, while innovative Digital Technologies adoption by SMEs would need favorable exogenous Environmental Mullions alignment from the Government Policymakers Future research can also consider more moderating variables and use longitudinal designs to capture the changing nature of digitalization in SMEs]]>
<![CDATA[Corporate Governance and Ethical Leadership: Key Factors in Preventing Financial Statement Fraud and Money Laundering ]]>
<![CDATA[Hussein, Qutaib]]>;
<![CDATA[Mustawfyah, Sharif]]>;
<![CDATA[Efstath Haneh, Fazıl]]>
<![CDATA[ Journal Economic Business Innovation Vol. 1 No. 2 (2024): July ]]>
Publisher : <![CDATA[Inovasi Analisis Data ]]>
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DOI: 10.69725/jebi.v1i2.175
<![CDATA[Purpose: This study examines the role of GCG and EL in preventing accounting fraud and money laundering in Iraqi firms. It examines how these factors contribute to improving financial integrity and organisational performance.Method: A sample of 38 companies in Iraq was selected based on specific criteria. Data were analysed using regression models to assess the impact of GCG, EL and other financial variables on the prevention of fraud and money laundering.Findings: The results show that robust corporate governance and ethical leadership significantly reduce financial misconduct. The interaction between GCG and EL has a synergistic effect, improving organisational transparency and performance.Novelty: This study provides new insights into the Iraqi context, highlighting the combined impact of governance and leadership on financial crime prevention, a perspective underexplored in emerging markets.Implications: The findings highlight the importance of strengthening governance structures and ethical leadership to combat financial crime. This research provides a foundation for future studies and offers actionable recommendations for policymakers and business leaders to promote integrity and transparency in corporate practices.]]>
<![CDATA[Enhancing Supply Chain Resilience through Information Processing and Digital Integration in Managing Risks and Disruptions ]]>
<![CDATA[Galih , Annindi]]>
<![CDATA[ Journal Economic Business Innovation Vol. 1 No. 2 (2024): July ]]>
Publisher : <![CDATA[Inovasi Analisis Data ]]>
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DOI: 10.69725/jebi.v1i2.177
<![CDATA[Purpose: This study examines the effect of information processing capabilities and digital supply chain integration on supply chain resilience considering the mediating effect of supply chain risk management in the context of the Indonesian manufacturing sector.Method: Study implements Partial Least Squares-Structural Equation Modeling (PLS-SEM) to analyze data from professionals in the manufacturing industry in Indonesia with respect to the relations between digital tools, risk management, and resilience.Findings: In latest study, the authors highlight how incorporating digital technology and managing for information are two key factors contributing to resilient supply chains, especially during periods of disruption. It highlights that companies using advanced technologies including real-time data analytics and cloud computing are in a better position to identify and manage risks, and therefore recover more quickly when disruptions occur.Novelty: These findings shed new light on the relationship between digital supply chain integration, information processing, resilience, and risk management in an emerging economy such as Indonesia. It builds on existing theories by exploring this dynamic within an industrial setting which has received less attention in the literature.Implications: The findings have important implications for practice in the field of manufacturing in Indonesia, indicating that the production companies need to invest in digital bases and a solid risk management system. These insights can help policymakers and industry leaders design robust and adaptive supply chains that can navigate effectively through global disruptions and uncertainties]]>
