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JEKOS (Jurnal Ekonomi dan Sosial)
Published by Yayasan Kayyis Mulia Jaya
ISSN : 31245552     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Fokus dan Ruang Lingkup JEKOS (Jurnal Ekonomi dan Sosial) berfokus pada publikasi hasil penelitian dan pengembangan terkini di bidang ekonomi, sosial, dan ilmu-ilmu terkait. Jurnal ini bertujuan menjadi wadah ilmiah bagi akademisi, peneliti, dan praktisi untuk berbagi temuan penelitian yang berkualitas serta berkontribusi terhadap pengembangan ilmu pengetahuan dan pemecahan permasalahan ekonomi dan sosial di masyarakat. Topik utama yang dicakup oleh JEKOS meliputi: Ekonomi Pembangunan Ekonomi Mikro dan Makro Manajemen dan Bisnis Akuntansi Kewirausahaan Ilmu Sosial dan Humaniora Kebijakan Publik dan Sosial JEKOS menerima artikel penelitian orisinal, tinjauan pustaka, serta studi kasus yang relevan dengan fokus jurnal. Seluruh naskah yang masuk akan melalui proses peer-review untuk menjamin kualitas, validitas, dan orisinalitas artikel yang diterbitkan. JEKOS diterbitkan secara berkala dua kali dalam setahun, yaitu pada bulan Februari dan Agustus. Seluruh artikel yang dipublikasikan bersifat akses terbuka (open access) guna memperluas diseminasi pengetahuan dan memberikan manfaat bagi masyarakat luas.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 31 Documents
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PENGARUH INTENSITAS MODAL, INTENSITAS PERSEDIAAN DAN KEBIJAKAN UTANG TERHADAP AGRSIVITAS PAJAK: AGRESIVITAS PAJAK Alfiatun Nurkhasanah
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 1 No. 1 (2024): My Journal-Agustus 2024
Publisher : Yayasan Kayyis Mulia Jaya

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Abstract

This research aims to obtain empirical evidence about the influence of capital intensity, inventory intensity and debt policy on tax aggressiveness. This type of research uses quantitative research using secondary data in the form of company annual reports taken from the energy sector listed on the Indonesia Stock Exchange for the period 2018 to 2022. The sampling method uses purposive sampling. The sample contained in this research was 70 data. Researchers used panel data regression techniques to test research data using eviews 12 as a statistical tool. The results of data analysis show that simultaneously capital intensity, inventory intensity and debt policy influence tax aggressiveness. Partially, the research results show that capital intensity has an effect on tax aggressiveness, while inventory intensity and debt policy have no effect on tax aggressiveness.   Keywords: Tax Aggressiveness, Capital Intensity, Inventory Intensity, Debt Policy.
PENGARUH KUALITAS PELAYANAN PAJAK,PENERAPAN E-FILLING DAN E-BILLINGTERHADAP KEPUASAN WAJIB PAJAK: KEPUASAN WAJIB PAJAK Wahdini
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 1 No. 1 (2024): My Journal-Agustus 2024
Publisher : Yayasan Kayyis Mulia Jaya

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Abstract

This research aims to scientifically test and prove the influence of Tax Service Quality, Implementation of e-filling and Implementation of E-billing on Individual Taxpayer Satisfaction in case studies of taxpayers registered at KPP Pratama Pondok Ranji. This type of research uses in-depth quantitative research in the form of numbers. The population in this research is individual taxpayers at KPP Pratama Pondok Aren. The sample in the research was determined based on the simple random sampling method. The number of respondents sampled in this research was 100 respondents. Data were collected using a questionnaire and analyzed using multiple regression using the SPSS version 27 program. The analytical method used was data analysis techniques in the form of data quality testing, classical assumption testing, hypothesis testing and descriptive statistical analysis. The results of the research show that the influence of Tax Service Quality, Implementation of e-filling and Implementation of E-billing has a significant and significant impact on Taxpayer Satisfaction. This shows how important these independent factors are in increasing taxpayer study satisfaction in the case of taxpayers registered at KPP Pratama Pondok Aren.   Keywords: influence of tax service quality, implementation of e-filling and implementation of e-billing on individual taxpayer satisfaction.
PENGARUH PENGETAHUAN PAJAK, TARIF PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR: KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Meyla Novita
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 1 No. 1 (2024): My Journal-Agustus 2024
Publisher : Yayasan Kayyis Mulia Jaya

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Abstract

This research aims to find out whether there is a significant relationship between tax knowledge, tax rates and tax sanctions. The research method used is general-probability sampling using a judgmental or purposive sampling technique, in other words, the process of drawing a sample which is carried out based on criteria that have been determined by the researcher. The benefits of this research for academics are as further reference material in matters relating to taxpayer compliance, increasing knowledge and insight regarding tax matters, and being able to benefit from research experience. The practical benefit is as a contribution to efforts to increase taxpayer compliance, namely by knowing the factors that can influence taxpayer compliance, which in this research is taxpayer knowledge, tax rates and tax sanctions, especially for the research location area. The results of this research show that tax knowledge, tax rates and tax sanctions simultaneously (simultaneously) affect taxpayer compliance. Taxpayer years have a positive influence on the compliance of vehicle taxpayers, Tax rates do not have a positive influence on compliance with vehicle taxpayers, Tax sanctions have a positive influence on compliance with vehicle taxpayers. Keywords: Tax knowledge, tax rates, tax sanctions, taxpayer compliance
PENGARUH ENVIRONMENTAL SOCIAL AND GOVERNANCE, SALES GROWTH, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE: TAX AVOIDANCE Erika Monalisa
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 1 No. 1 (2024): My Journal-Agustus 2024
Publisher : Yayasan Kayyis Mulia Jaya

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This study aims to determine the influence of ESG, sales growth and institutional ownership on tax avoidance in Non-cyclical Food & Beverage Sector Consumer Non-cyclical Companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The population in this study is 62 companies. This study uses 8 companies selected using the purposive sampling method from the 2018–2022 period with a sample size of 40 data. The data used is quantitative data sourced from secondary data, then the collected data is tested and analyzed Research data processing analysis using Eviews 12. Based on the results of the study, it shows that simultaneously ESG, sales growth and institutional ownership have an effect on tax avoidance.   Keywords : ESG, Sales Growth, Institutional Ownership, Tax Avoidance
PENGARUH ESG, THIN CAPITALIZATION, DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE: TAX AVOIDANCE Afifah Pinangsih Isnandi
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 1 No. 1 (2024): My Journal-Agustus 2024
Publisher : Yayasan Kayyis Mulia Jaya

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Abstract

This study aims to see the effect of ESG, Thin Capitalization, and Sales Growthon Tax Avoidance. This study focuses on food & beverage sub-sector companieslisted on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. Thetype of research used is Quantitative research. The population of this study was62 companies, which were then re-selected using the purposive samplingmethod to produce 8 companies with a sample size of 40. The data used issecondary data in the form of financial reports from each company that hasbeen used as a research sample. The variables used in this study are ESG (X1),thin capitalization (X2), and sales growth (X3), and tax avoidance (Y). The dataanalysis technique used is descriptive statistics and panel data regressionanalysis using eviews-12 software. The results of this study based onsimultaneous tests state that ESG, Thin Capitalization, and Sales Growth havea simultaneous effect on Tax Avoidance. Based on partial tests, it states thatESG has an effect on Tax Avoidance. However, Thin Capitalization and SalesGrowth have no effect on Tax Avoidance.     Keywords : ESG; Thin Capitalization; Sales Growth; Tax Avoidance
FAKTOR - FAKTOR YANG MEMPENGARUHI KEPUASANWAJIB PAJAK  PENGGUNA E-FILING: E-FILING Imam M. Yusuf; Rusdi
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 2 No. 1 (2025): My Journal-Februari 2025
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Abstract

This study aims to determine the effect of E-Filing System Quality, E-filing Information Quality, E-filing Timeliness on Taxpayer Satisfaction of E-filing users at KPP Pratama Pondok Aren with Respondents of this study are taxpayers who use e-filing. This data was collected using a questionnaire which was measured using a Likert scale. The population taken in this study was 9,476 e-filing user taxpayers recorded at KPP Pratama Pondok Aren, totaling 9,476 people and the sample from the calculation of the Slovin formula obtained a sample in this study of 100 respondents and processed using the SPSS 26 program. The results of the study showed that E-filing System Quality, E-filing Information Quality, E-filing Timeliness had a positive and significant effect on Taxpayer satisfaction of E-filing users at taxpayers in South Tangerang City. The coefficient of determination is 68.8%, the remaining 31.2% is influenced by other variables not examined in this study. Keywords:   Quality of e-filing system, Quality of e-filing information, Timeliness of e-filing              
PENGARUH UKURAN PERUSAHAAN, TRANSFER PRICING DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK: PENGHINDARAN PAJAK Joice Yuli Ananda Ketaren
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 2 No. 1 (2025): My Journal-Februari 2025
Publisher : Yayasan Kayyis Mulia Jaya

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Abstract

   This study aims to analyze the influence of company size, transfer pricing, and institutional ownership on tax avoidance. The research was conducted by analyzing the financial statements of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The sample used in this study consists of 15 energy sector companies listed on the during the 2019–2023 period, selected using the purposive sampling technique. The data used in this research are secondary data in the form of financial statements from each company included in the sample.The variables used in this study are Company Size (X1) as the first independent variable, Transfer Pricing (X2) as the second independent variable, Institutional Ownership (X3) as the third independent variable, and Tax Avoidance (Y) as the dependent variable. Panel data regression is used as the research method in this study. The analysis of the research results was conducted with the assistance of the Eviews 12 software.The results of the study indicate that the appropriate model is the Fixed Effect Model (FEM). The findings show that Company Size has a negative partial effect on Tax Avoidance, Transfer Pricing has no partial effect on Tax Avoidance, Institutional Ownership has no partial effect on Tax Avoidance, and simultaneously, Company Size, Transfer Pricing, and Institutional Ownership have an effect on Tax Avoidance. Keywords:Company Size, Transfer Pricing, Institutional Ownership, Tax Avoidance  
PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN KEBIJAKAN UTANG TERHADAP PENGHINDARAN PAJAK: PENGHINDARAN PAJAK Sabila Chandra Bestari Komara; Andri
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 2 No. 1 (2025): My Journal-Februari 2025
Publisher : Yayasan Kayyis Mulia Jaya

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This research aims to analyze the influence of corporate governance, company size, and debt policy on tax avoidance in industrial sector companies in Indonesia during the 2020-2023 period. Corporate governance is measured through managerial ownership structure, institutional ownership, and independent board of commissioners. Company size is measured based on total assets, while debt policy is seen from the debt to equity ratio. Tax avoidance is measured using the effective tax rate (ETR). This research uses quantitative methods with multiple linear regression analysis techniques to test the influence of independent variables on tax avoidance. The data used is secondary data taken from the annual financial reports of industrial companies listed on the Indonesia Stock Exchange during the research period. The research results show that corporate governance, company size, and debt policy have a significant influence on tax avoidance. Corporate governance and debt policy have a positive effect on tax avoidance, while company size has a negative effect. It is hoped that these findings will provide insight for companies, stakeholders and the government in controlling tax avoidance practices in the industrial sector.   Keywords: Corporate governance, company size, debt policy, tax avoidance,industrial sector.
PENGARUH PERENCANAAN PAJAK, KEBIJAKAN HUTANG, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN: NILAI PERUSAHAAN Hikmat Fajar
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 2 No. 1 (2025): My Journal-Februari 2025
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This research aims to provide empirical evidence of the influence of Tax Planning, Debt Policy and Dividend Policy on Company Value. This research uses a quantitative approach and the data used is secondary data. The population in this research is Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The method for determining the sample uses purposive sampling. A sample of 13 companies was obtained over a 5 year period so that the total obtained was 65 sample data. When carrying out the test there were extreme values so that 25 sample data experienced outliers. Data processing using the eviews version 12 program, by carrying out Descriptive Statistics Tests, Panel Data Regression Model Analysis, Model Selection Tests (Chow Test, Hausman Test and Lagrange Multiplier Test) with the selected model being the Random Effect Model, Classical Assumption Test (Normality Test , Multicollinearity Test, Heteroscedasticity Test, Autocorrelation Test), Panel Data Regression Analysis, Hypothesis Test (Coefficient of Determination Test, Partial t Test and Test Simultaneous F). The t test results show that partial Tax Planning does not have a significant effect on the Company Value decision. Debt Policy partially has a significant effect on Company Value. Dividend Policy partially has no significant effect on Company Value. The results of the F test show that simultaneously Tax Planning, Debt Policy and Dividend Policy have a significant effect on Company Value.   Keywords: The Influence Of The Tax Planning, Debt To Policy, and Dividend Policy On Company Value
PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI: MANAJEMEN LABA Khairisma Fadhilah Pramudhita; Adi Supriadi
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 2 No. 1 (2025): My Journal-Februari 2025
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This research aims to determine the effect of tax planning and deferred tax burden on earnings management with audit quality as a moderating variable in Consumer Non-Cylicals Sector Companies listed on the Indonesia Stock Exchange. The research period is the 2019-2023 period. The type of research used in this study is quantitative with secondary data. The determination of the sample of this study uses the purposive sampling method and based on the existing criteria, 25 company data were obtained and analyzed using panel data regression techniques with a fixed effect model to test the hypothesis. Hypothesis testing in this study uses panel data regression using Eviews version 10. The results of this study indicate that tax planning and deferred tax burden simultaneously show that they have a joint effect on earnings management. The results of this study indicate that partially tax planning has a positive effect on earnings management, while deferred tax burden does not affect earnings management, and audit quality is unable to moderate the relationship between tax planning and earnings management and audit quality is unable to moderate the relationship between deferred tax burden and earnings management.   Keywords: Tax Planning, Deferred Tax Expense, Earnings Management and Audit Quality  

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