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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 PEMERIKSAAN PAJAK, KESADARAN WAJIB PAJAK DAN DAN SURAT TAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK ORANG PRIBADI Inggit Purnama Sari
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 2 No. 1 (2025): My Journal-Februari 2025
Publisher : Yayasan Kayyis Mulia Jaya

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Abstract

                                                                  ABSTRACT This study aims to analyze the influence of tax audits, taxpayer awareness, and taxbills on individual income tax revenue. The study collected data throughquestionnaires from a sample of individual taxpayers. The analysis method used ismultiple linear regression, supplemented with descriptive statistics to describe thecharacteristics of the data. The results of the F test show a significant value of0.000, indicating that the overall regression model is significant, which means thatthe independent variables have a simultaneous effect on variable Y. Meanwhile, theresults of the t test show that the variables tax audits have a negative impact onindividual income tax revenue. This suggests that a high intensity of tax audits maycause discomfort or dissatisfaction among taxpayers, which in turn negativelyaffects tax revenue. Conversely, taxpayer awareness has a significant positiveinfluence, indicating that increased understanding and compliance with taxobligations can enhance tax revenue. Meanwhile, tax bills also show a negativeimpact on tax revenue, suggesting that this method may be less effective inencouraging increased tax payments. This research contributes to the governmentand related parties in understanding the factors influencing individual income taxrevenue. The recommendations from this study include the need for more effectiveand educational approaches to increase taxpayer awareness, as well as theexpansion of more humane strategies in the tax audit process and the issuance oftax bills. Keywords: Tax Revenue, Taxpayer Awareness, Tax Audit.
ANALISIS HUKUM TERHADAP PENGUNAAN FAKTUR PAJAK YANG TIDAK BERDASARKAN TRANSAKSI SEBENARNYA YANG DILAKUKAN OLEH WAJIB PAJAK BESERTA KONSULTAN PAJAK PERUSAHAAN: KONSULTAN PAJAK PERUSAHAAN Yohanes Supriyono
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 2 No. 2 (2025): My Journal-Agustus 2025
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According to Article 39A of Law No. 6 of 1983 concerning General Provisions and Tax Procedures as last amended by Law No. 11 of 2020 concerning Job Creation, it states that if any person intentionally issues a fictitious Tax Invoice will be subject to criminal sanctions of at least 2 years and a maximum of 6 years and a fine of at least 2 times the amount of tax in the tax invoice and a maximum of 6 times the amount of tax in the tax invoice. The Director in this case is the person responsible for the PT taxpayer who must face criminal charges and the threat of confiscation of losses both materially and immaterially. The rampant manipulation of tax invoices that are made not in accordance with actual transactions that are detrimental to the state and for the sake of just law enforcement, and legal certainty for taxpayers in this case the Directors of a company who are responsible for issuing tax invoices and reporting VAT SPTs should be handled more wisely. The method used by the author in this study uses the Normative research method. In this study the author uses the Theory of Legal Certainty, Legal Protection and Justice Theory. The research results show that to resolve tax disputes, taxpayers can pursue several avenues, including lawsuits, appeals, and even cassation appeals to the Supreme Court. All of these efforts are intended to foster a sense of justice for the public and foster public trust as taxpayers in the performance of the Directorate General of Taxes, as well as the principle underlying tax collection for the greatest possible prosperity of the people. Furthermore, in Decision 33/Pid.Sus/2021/PN JKT.SEL, the Judge failed to consider the legal facts: Edwar Hasan is the President Director of PT. Rajawali Kreasi Mandiri, Romi Rosa is a commissioner, and ERSA KARSIA is the Sales Manager. Furthermore, PT. Rajawali Kreasi Mandiri is a legal entity and is a Corporate Taxpayer subject to the Limited Liability Company Law, which can apply joint and several liability.   Keywords: Tax Invoice, Taxpayer, Tax Consultant.    
ANALISIS PENGARUH TARIF PAJAK, SANKSI PAJAK  DAN KEADILAN PAJAK TERHADAP TINDAKAN PENGGELAPAN PAJAK (TAX EVASION) Alika Juliana Putri; Siti Asmonah
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 2 No. 2 (2025): My Journal-Agustus 2025
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This study aims to analyze the influence of tax rates, tax sanctions, and tax fairness on tax evasion behavior among individual taxpayers at the Pratama Tax Office (KPP Pratama) Cibinong, Bogor. The background of this research is based on the phenomenon of low taxpayer compliance and the occurrence of tax evasion cases, despite the implementation of a self-assessment system in Indonesia. This research employs a quantitative approach using a survey method with questionnaires. The sample consists of 100 individual taxpayers. The data were analyzed using multiple linear regression analysis. The results show that the tax rate does not have a significant partial effect on tax evasion behavior, while tax sanctions and tax fairness have a significant partial effect. Simultaneously, tax rates, tax sanctions, and tax fairness have a significant effect on tax evasion behavior. These findings indicate that although the tax rate is not always the primary factor, the enforcement of tax sanctions and the perception of fairness in the tax system play an important role in reducing tax evasion behavior.   Keywords: Tax Rate, Tax Sanctions, Tax Fairness, Tax Evasion, Individual Taxpayer.
PENGARUH SOSIALISASI PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR: KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Meliana Anggraini; Siti Asmonah
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 2 No. 2 (2025): My Journal-Agustus 2025
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Abstract

This study aims to 1) determine the effect of tax socialization on motor vehicle taxpayer compliance at the Cinere SAMSAT Office 2) to determine the effect of taxpayer awareness on motor vehicle taxpayer compliance at Cinere SAMSAT Office 3) to determine the effect of tax socialization and taxpayer awareness simultaneously on motor vehicle taxpayer compliance at the Cinere SAMSAT Office. The background of this study is based on the importance of Motor Vehicle Tax (PKB) revenue as one of the main sources of Regional Original Income (PAD). The low level of compliance is seen from the large number of Vehicles Not Re-Registed (KTMDU) and the increasing number of fines. The method used quantitative with an associative approach. Primary data was obtained by distributing questionnaires to 100 respondents who are motor vehicle taxpayers at the Cinere SAMSAT Office. The analysis technique used is multiple linear regression with SPSS version 30 and Microsoft Excel software tools. The partial result of the study indicate that 1) the tax socialization variable has a positive and significant effect on motor vehicle taxpayer compliance, with a calculated t-value of 7,574 > t-table of 1,98472 an a significant value of <,001 2) the taxpayer awareness variable also has a positive and significant effect on motor vehicle taxpayer compliance, with a calculated t-value of 8,461 > t-table of 1,98472 and a significant value of <,001. Meanwhile, the simultaneous analysis shows that tax socialization and taxpayer awareness simultaneously have a posiitve and significant effect on motor vehicle taxpayer compliance at the Cinere SAMSAT Office, with a calculated f-value of 36,988 > f-table of 3,09 and significance value of <,001. Keywords: Tax Socialization, Taxpayer Awareness, Motor Vehicle Taxpayer Compliance.  
PENGARUH ASET PAJAK TANGGUHAN, BEBAN PAJAK TANGGUHAN DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA: MANAJEMEN LABA Rista Handayani; Siti Asmonah
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 2 No. 2 (2025): My Journal-Agustus 2025
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This study aims to 1). Determine and analyze the effect of deferred tax assets on earnings management, 2). Determine and analyze the effect of deferred tax expenses on earnings management, 3). Determine and analyze the effect of tax planning on earnings management, and 4). Determine and analyze the effect of deferred tax assets, deferred tax expenses, and tax planning on earnings management. This research was conducted by analyzing the annual financial statements of companies in the energy sector listed on the Indonesia Stock Exchange during the period from 2020 to 2024. The sampling technique used in this study is purposive sampling, resulting in a total sample of 20 companies in the energy sector for the 2020–2024 period, with a total of 100 research data. The research method used is descriptive research with a quantitative approach, utilizing secondary data in the form of annual financial reports from each company selected as a sample. The independent variables used in this study are Deferred Tax Assets (X1), Deferred Tax Expenses (X2), and Tax Planning (X3), while the dependent variable is Earnings Management (Y). To test and analyze the data, this study used the panel data regression method. The data analysis was carried out using the EViews 13 software. The results of this study indicate that Deferred Tax Assets partially affect Earnings Management, as shown by the t-statistic value > t-table (3.683774 > 1.66105). Deferred Tax Expenses do not partially affect Earnings Management, with a t-statistic value < t-table (0.295259 < 1.66105). Tax Planning also does not partially affect Earnings Management, with a t-statistic value < t-table (-0.294034 < 1.66105). However, simultaneously, Deferred Tax Assets, Deferred Tax Expenses, and Tax Planning have a significant effect on Earnings Management, as indicated by the F-statistic value > F-table (4.654637 > 2.70).   Keywords: Deferred Tax Assets; Deferred Tax Expenses; Tax Planning; Earnings Management.
STRATEGI PENGEMBANGAN BISNIS USAHA KEY DIGITAL : SEBUAH APLIKASI LAYANAN PEMBELIAN PULSA MURAH DAN MUDAH: APLIKASI LAYANAN PEMBELIAN PULSA MURAH DAN MUDAH Sucayono; Ayu Mustikaningsih
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 2 No. 2 (2025): My Journal-Agustus 2025
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The development of digital technology has driven the growth of application-based businesses, including in the prepaid credit (pulsa) purchasing sector. Key Digital is one of the MSMEs operating in the provision of affordable and easy-to-access services for purchasing phone credit, data packages, and other digital products. This study aims to identify the business development strategy of Key Digital using the SWOT approach. The research method used is descriptive qualitative, with data collected through interviews, observations, and documentation. The analysis results show that Key Digital has strengths in operational efficiency and competitive pricing but has weaknesses in brand awareness and marketing scale. The development strategies include utilizing social media, strengthening partnerships, and innovating app features. Keywords: Development Strategy, SWOT, Phone Credit App Management.
PENGARUH TAX PLANNING, TAX AVOIDANCE DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN: NILAI PERUSAHAAN Santika Betara; Titah Rahmawati
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 2 No. 2 (2025): My Journal-Agustus 2025
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This study aims to examine the influence of Tax Planning, Tax Avoidance, and Good Corporate Governance (GCG) on company value in the financial institutions sector listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Company value is measured using the  to Book Value (PBV) ratio. Tax Planning is proxied by the Effective Tax Rate (ETR), Tax Avoidance by the Cash Effective Tax Rate (CETR), and GCG is measured through institutional ownership. This study uses a quantitative method with secondary data obtained from annual financial reports. The study population includes 32 financial institutions. The sample was determined using a purposive sampling method, resulting in 18 companies over five years of observation. The analysis technique used is panel data regression, with the best model based on the Chow and Hausman test being the Fixed Effect Model (FEM). The results show that Tax Planning and Good Corporate Governance have no significant effect on company value, while Tax Avoidance has a significant effect on company value. These findings indicate that tax avoidance, despite its potential risks, can be positively perceived by the market if conducted within legal limits, while tax planning and institutional ownership are not necessarily the primary factors in increasing company value in this sector. Keywords: Company Value, Financing Institutions, Good Corporate Governance, Tax Avoidance, Tax                                   Planning.
PENGARUH KESADARAN WAJIB PAJAK DAN SANKSI PAJAK KENDARAAN BERMOTOR TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR: KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Andhea Puspita; Siti Asmonah
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 2 No. 2 (2025): My Journal-Agustus 2025
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This study aims to: (1) determine and analyze the effect of taxpayer awareness on the compliance of motor vehicle taxpayers in Tangerang Regency; (2) determine and analyze the effect of tax sanctions on the compliance of motor vehicle taxpayers in Tangerang Regency; and (3) determine and analyze the simultaneous effect of taxpayer awareness and tax sanctions on the compliance of motor vehicle taxpayers in Tangerang Regency. The method used is a quantitative approach with multiple linear regression analysis. Data were collected through questionnaires distributed to 100 respondents registered at the UPTD PPD Samsat Kelapa Dua. The results show that taxpayer awareness has a positive and significant effect on compliance, with a t-value of 9.628 and a significance level of < 0.001. On the other hand, tax sanctions do not have a significant partial effect, with a t-value of 1.420 and a significance level of 0.159. However, simultaneously, taxpayer awareness and tax sanctions significantly affect taxpayer compliance, as indicated by an F-value of 140.482 and a significance level of < 0.001. The coefficient of determination (R²) is 0.738, indicating that 73.8% of the variation in compliance can be explained by these two variables. These findings affirm that taxpayer awareness is the dominant factor in driving compliance, while the effectiveness of tax sanctions depends on consistent implementation and regional policies such as tax amnesty programs. This study contributes to local governments in designing more effective education and law enforcement strategies to enhance regional tax revenue. Keywords: Taxpayer Awareness, Tax Sanctions, Tax Compliance, Motor Vehicle Tax.  
PENGARUH MANAJEMEN LABA DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE: TAX AVOIDANCE Rafi Ahmad; Euis Nessia Fitri
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 2 No. 2 (2025): My Journal-Agustus 2025
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This research aims to analyze and determine the influence of earnings management and transfer pricing on tax avoidance in primary consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) during the period of 2018-2023. The method used in this study is a quantitative approach, utilizing secondary data from the financial statements of primary consumer goods sector companies listed on the IDX for the period 2018-2023. The research sample was selected using purposive sampling method, resulting in 21 companies that met the selection criteria. The results of the study indicate that the earnings management variable has a positive effect on tax avoidance, while transfer pricing has a positive effect on tax avoidance. These findings suggest that earnings management can reduce the tax avoidance efforts made by companies. This may be due to the fact that companies engaging in earnings management tend to be more transparent in their financial reports, thereby reducing the likelihood of tax avoidance. On the other hand, transfer pricing has been proven to have a positive influence on tax avoidance. This indicates that companies using transfer pricing strategies tend to be more active in seeking ways to reduce their tax liabilities. Transfer pricing is often used to shift income to jurisdictions with lower taxes, thereby increasing the potential for tax avoidance Keywords: Earnings Management, Transfer Pricing, and Tax Avoidance.
PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK: PENGHINDARAN PAJAK Ade Maryani; Husnul Khotimah
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 2 No. 2 (2025): My Journal-Agustus 2025
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This study aims to analyze the effect of profitability, leverage, and firm size on tax avoidance in health sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Tax avoidance has become a major concern in the field of taxation, especially in sectors that contribute significantly to public services. Companies in this sector tend to design efficient financial strategies to minimize their tax burdens. This research employs a quantitative approach using multiple linear regression analysis. The population of this study consists of 33 health sector companies, with 10 companies selected as samples using a purposive sampling method. The analysis results show that profitability and leverage have a significant effect on tax avoidance, while firm size has no significant effect on tax avoidance. Simultaneously, the three independent variables have a significant effect on tax avoidance. The insignificance of firm size may be due to increased fiscal supervision of large companies, which limits the space for tax avoidance practices. These findings emphasize the importance of tax regulations that are responsive to internal corporate strategies and enhance compliance through greater transparency and stricter oversight.   Keywords: Firm Size, Health Sector, Leverage, Profitability, Firm Size, Tax Avoidance.

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