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Pajak dan Manajemen Keuangan
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 3046899X     EISSN : 30469848     DOI : 10.61132
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
untuk mendiseminasikan, mengembangkan dan memfasilitasi hasil-hasil penelitian Ilmu Manajemen, Ilmu Perpajakan dan Akuntansi, sebagai wadah bagi para dosen, guru, peneliti dan praktisi di bidang Ekonomi dan Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 95 Documents
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Pengaruh Pengenaan Pajak atas BKP dan JKP terhadap Barang Impor dan Platform Digital dalam Ekonomi Indonesia Jasmine Septiani; Siti Khairunnisa; Rudi Sanjaya; Ryan Hadi Putra
Pajak dan Manajemen Keuangan Vol. 3 No. 3 (2026): Juni: Pajak dan Manajemen Keuangan (PAJAMKEU)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v3i3.2386

Abstract

This study aims to analyze the effect of taxation on Taxable Goods (Barang Kena Pajak/BKP) and Taxable Services (Jasa Kena Pajak/JKP) on imported goods and foreign digital platforms in Indonesia’s economic activities. The research was conducted using a qualitative descriptive approach through a literature review of tax regulations, scientific journals, books, and other relevant secondary data sources. The findings indicate that the imposition of Value Added Tax (VAT) on imported goods contributes to increasing state revenue and regulating the flow of imported products, while also encouraging consumers to consider domestic products due to higher import costs. Meanwhile, the implementation of VAT on foreign digital services through the Electronic Commerce (PMSE) scheme has expanded the tax base in the digital economy, increased government revenue, and promoted fair competition between foreign digital companies and domestic businesses. The study also reveals that taxation serves not only as a budgetary instrument but also as a regulatory tool that influences consumption patterns, market balance, and economic behavior. Therefore, the taxation of BKP and JKP plays an important role in supporting sustainable economic growth, strengthening fiscal capacity, protecting domestic industries, and adapting the Indonesian tax system to the challenges of globalization and digital transformation.
Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) sebagai Sumber Pendapatan Asli Daerah dalam Menunjang Pembangunan Daerah di Indonesia Anita Sri Wulandari; Rudi Sanjaya; Melpha Therecia Nainggolan; Mohammad Galih Arya C
Pajak dan Manajemen Keuangan Vol. 3 No. 3 (2026): Juni: Pajak dan Manajemen Keuangan (PAJAMKEU)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v3i3.2387

Abstract

This study aims to analyze the role of the Land and Building Tax (BPHTB) as a source of Regional Original Revenue (PAD), identify various challenges faced in the collection process, and examine strategies for optimizing BPHTB management to support sustainable regional development. The research method used is qualitative research with a descriptive approach through literature review. Data were obtained from various secondary sources, including laws and regulations, books, scientific journals, government reports, and relevant previous research results. Data analysis was carried out through the stages of data reduction, data presentation, and conclusion drawing. The results of the study indicate that BPHTB makes a significant contribution to Regional Original Revenue (PAD), especially in regions with high levels of property transaction activity. In addition to functioning as a source of regional revenue, BPHTB also plays a role in supporting orderly land administration and legal certainty over asset ownership. However, optimizing BPHTB revenue still faces various obstacles, such as low taxpayer compliance, reporting transaction values that do not match actual conditions, limited data integration between agencies, and suboptimal use of information technology. Therefore, efforts are needed to increase tax socialization, digitize services, strengthen inter-agency coordination, and improve the competence of apparatus to improve the effectiveness of BPHTB management. With optimal management, the Land and Building Acquisition Tax (BPHTB) can be an effective instrument in strengthening regional fiscal capacity and supporting sustainable regional development.
Beyond Profit Maximization: Reconstructing Conventional Strategic Management through the Perspective of Maqashid Shariah Liya Setiawati; Muhardi Muhardi; Tasya Aspiranti
Pajak dan Manajemen Keuangan Vol. 3 No. 3 (2026): Juni: Pajak dan Manajemen Keuangan (PAJAMKEU)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v3i3.2398

Abstract

The dominance of the profit maximization paradigm has profoundly shaped strategic management by positioning competitive advantage, shareholder value, and financial performance as the primary indicators of organizational success. Although contemporary strategic approaches increasingly incorporate sustainability, stakeholder engagement, and Environmental, Social, and Governance (ESG) principles, these elements are generally treated as instruments for enhancing competitiveness rather than as the fundamental purpose of organizational strategy. This conceptual study aims to reconstruct conventional strategic management through the philosophical perspective of Maqashid Shariah, repositioning maslahah as the overarching objective of strategic decision-making. The study adopts a qualitative conceptual research design based on critical literature analysis and theory synthesis, integrating established strategic management theories with the principles of Maqashid Shariah. The analysis demonstrates that strategic management requires a paradigm shift from profit maximization toward holistic value creation encompassing economic prosperity, ethical governance, stakeholder welfare, environmental stewardship, and spiritual accountability. Based on this synthesis, the study proposes the Maqashid Strategic Management Framework (MSMF), which integrates five strategic dimensions into a coherent framework for sustainable organizational excellence. Furthermore, the study introduces Maslahah Advantage as a novel higher-order strategic construct that extends the traditional concept of competitive advantage by emphasizing multidimensional value creation aligned with the objectives of Maqashid Shariah. The proposed framework contributes to strategic management theory by providing an alternative philosophical foundation for evaluating organizational success while offering practical guidance for organizations seeking ethical, sustainable, and human-centered strategic development.
Keberlanjutan, Intensitas Modal, dan Manajemen Pajak dengan Moderasi Ukuran Perusahaan: Studi pada Emiten IDX Food & Beverage Tahun 2020 - 2024 Eka Putri Julianti Wibowo
Pajak dan Manajemen Keuangan Vol. 3 No. 4 (2026): Agustus: Pajak dan Manajemen Keuangan (PAJAMKEU)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v3i4.2462

Abstract

The purpose of this study is to examine the effect of sustainability and capital intensity on tax management, with company size as a moderating variable, using a quantitative research method. Secondary data from financial statements and annual reports were used, employing purposive sampling techniques, resulting in 28 issuers with a total of 140 observation data samples that met the research criteria. Data processing included descriptive statistical analysis, classical assumption tests, multiple linear regression analysis with moderated regression analysis (MRA), and hypothesis testing, including t and F statistical tests. The results are: (1) sustainability has a positive and significant effect of 0.0008 ≥ 0.05 on tax management; (2) capital intensity has a negative and insignificant effect of 0.676 ≥ 0.05 on tax management; (3) company size can moderate and strengthen the effect of sustainability on tax management, with a significance of 0.0003 ≤ 0.05.(4) company size is unable to moderate the effect of capital intensity on tax management, with a significance of 0.984 ≥ 0.05; (5) sustainability and capital intensity simultaneously affect tax management with 0.0002 ≤ 0.05.
Pengaruh Return on Assets, Pertumbuhan Penjualan, Current Ratio, dan Ukuran Perusahaan terhadap Struktur Modal: Studi Empiris pada Perusahaan Sub Sektor Farmasi yang terdaftar di Bursa Efek Indonesia Periode 2019-2025 Julian Fajar Anandiko; Ivo Rolanda
Pajak dan Manajemen Keuangan Vol. 3 No. 4 (2026): Agustus: Pajak dan Manajemen Keuangan (PAJAMKEU)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v3i4.2473

Abstract

The pharmaceutical subsector is one of the strategic sectors within the healthcare and manufacturing industries that plays an important role in supporting national health resilience and Indonesia's economic growth. The growth of this industry requires companies to manage their sources of financing optimally in order to support operational sustainability and business expansion. This study aims to examine the effect of Return on Assets (ROA), Sales Growth, Current Ratio (CR), and Firm Size on Capital Structure. This study employed a quantitative research method with purposive sampling based on predetermined criteria. The population consisted of 15 pharmaceutical subsector companies listed on the Indonesia Stock Exchange, while the sample comprised 9 companies that met the research criteria, resulting in a total of 63 observations during the 2019–2025 period. Data were analyzed using panel data regression with the assistance of SPSS version 26 and Microsoft Office Excel 2024. The results indicate that Return on Assets (ROA) and Firm Size have no significant effect on Capital Structure, as measured by the Debt-to-Equity Ratio (DER). In contrast, Sales Growth has a positive and significant effect on Capital Structure (DER), while the Current Ratio (CR) has a negative and significant effect on Capital Structure (DER).

Page 10 of 10 | Total Record : 95

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