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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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ANALISIS PENGARUH SOSIALISASI PAJAK DAN PENGGUNAAN E-FILING TERHADAP KEPATUHAN WAJIB PAJAK: KEPATUHAN WAJIB PAJAK Syifa Siti Hanifah Indrawan; Siti Asmonah
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 2 No. 2 (2025): My Journal-Agustus 2025
Publisher : Yayasan Kayyis Mulia Jaya

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Abstract

According to the observed phenomenon, the annual income of the region continues to increase every year. This study aims to analyze the impact of tax socialization and the use of e-filing on taxpayer compliance, focusing on individuals in the South Tangerang City DPRD environment, providing a more specific picture of how government policies and programs can influence tax compliance among civil servants and the surrounding community. The type of research used in this study is associative research, with a quantitative approach to re-test hypotheses that have been tested by previous researchers, using primary data obtained directly through questionnaires that will be distributed to each respondent. With a sample of 50 respondents that can be processed. The research results show that tax socialization and the use of e-filing have a significant partial effect on taxpayer compliance. Simultaneously, tax socialization and the use of e-filing have a significant effect on taxpayer compliance. These findings indicate that tax socialization and the use of e-filing are among the factors contributing to increased taxpayer compliance. The Secretariat of the South Tangerang City DPRD is advised to conduct regular training for employees and taxpayers on the use of e-filing and tax understanding to improve the knowledge and skills of employees. Keywords: Tax Socialization, Use of E-filing, Taxpayer Compliance, Individual Taxpayers.
PENGARUH ARUS KAS OPERASI, CAPITAL INTENSITY DAN UMUR PERUSAHAAN TERHADAP TAX AVOIDANCE Siti Rahmawati
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 3 No. 1 (2026): My Journal-Februari 2026
Publisher : Yayasan Kayyis Mulia Jaya

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Abstract

This study aims to determine the effect of Operating Cash Flow, Capital Intensity, and Company Age on Tax Avoidance. This type of research is quantitative research. The data used in this study is secondary data. The population used is finance companies listed on the Indonesia Stock Exchange (IDX) from 2018-2023. The sample in this study amounted to 14 companies over a 6-year period with a total sample of 84 selected using the Purposive Sampling method. This research data uses Eviews 12 software with descriptive tests, classical assumption tests, linear regression analysis tests, hypothesis tests. The results of this study indicate that Operating Cash Flow has no effect on Tax Avoidance, Capital Intensity has a significant effect on Tax Avoidance. Company Age has a negative effect on Tax Avoidance.   Keywords: Arus Kas Operasi; Capital Intensity; Umur Perusahaan; Tax Avoidance.
PENGARUH EFFECTIVE TAX RATE, DEBT COVENANT DAN FIRM SIZE TERHADAP TRANSFER PRICING Linda Widya Ningrum
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 3 No. 1 (2026): My Journal-Februari 2026
Publisher : Yayasan Kayyis Mulia Jaya

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Abstract

The purpose of this study is to determine the effect of Effective Tax Rate, Debt Covenant and Firm Size on Transfer Pricing. This study was conducted on Food and Beverage companies listed on the Indonesia Stock Exchange for the period 2020-2024. The method used in this study is a quantitative method. The type of data used is secondary data in the form of published financial reports of Food and Beverage Companies listed on the Indonesia Stock Exchange for the period 2020-2024. Samples were collected using a purposive sampling method. The number of companies used as research samples was 21 companies, with observations for 5 years from 2020-2024, resulting in a sample of 105 samples. The analysis technique in this study used panel data analysis, coefficient of determination, f-test, t-test with the help of Eviews-12 software. The results of this study indicate that the effective tax rate, debt covenant, and firm size have a simultaneous effect on transfer pricing. Partially, the effective tax rate has no effect on transfer pricing. Debt covenant has no effect on transfer pricing, and firm size has an effect on transfer pricing. Keywords : Effective Tax Rate, Debt Covenant, Firm Size, Transfer Pricing.
PENGARUH FINANCIAL DISTRESS, FIRM SIZE DAN INVENTORY INTENSITY TERHADAP TAX AVOIDANCE Nida Nurhasanah
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 3 No. 1 (2026): My Journal-Februari 2026
Publisher : Yayasan Kayyis Mulia Jaya

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Abstract

This study aims to determine the effect of financial distress, firm size, and inventory intensity on tax avoidance in Food & Beverage subsector companies in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. The method used in this study is quantitative. The type of data used is standard data in the form of published financial reports of Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. Samples were collected using a purposive sampling method. The number of companies used as research samples was 18 companies, with observations for 5 years from 2020–2024, resulting in a sample of 90 samples. The analysis technique in this study used panel data analysis, coefficient of determination, f-test, t-test with the help of Eviews-12 software. The results of this study indicate that financial distress, firm size, and inventory intensity have a simultaneous effect on tax avoidance. Partially, financial distress has no effect on tax avoidance. Firm size has an effect on tax avoidance and inventory intensity has no effect on tax avoidance.   Keyword: Financial distress; Firm size; Inventory intensity; Tax avoidance.  
PENGARUH UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK Alda Noervirachma
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 3 No. 1 (2026): My Journal-Februari 2026
Publisher : Yayasan Kayyis Mulia Jaya

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Abstract

This study aims to determine and demonstrate the effect of company size, sales growth, and transfer pricing on tax avoidance in consumer non-cyclical companies listed on the Indonesia Stock Exchange from 2019 to 2024. Purposive sampling was used to select 11 companies listed on the IDX. Data analysis used multiple linear regression analysis, processed and processed using Eviews 12 software. The results indicate that company size partially influences tax avoidance; sales growth has no effect on tax avoidance, and transfer pricing does. Simultaneously, company size, sales growth, and transfer pricing significantly influence tax avoidance.   Keywords: Company Size, Sales Growth, Transfer Pricing, and Tax Avoidance.
PENGARUH STRUKTUR MODAL, KEBIJAKAN HUTANG, DAN INTENSITAS PERSEDIAAN TERHADAP PENGHINDARAN PAJAK Amelia Budiani
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 3 No. 1 (2026): My Journal-Februari 2026
Publisher : Yayasan Kayyis Mulia Jaya

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Abstract

The study aims to analyze the effect of Capital Structure, Debt Policy, and Inventory Intensity on Tax Avoidance. The type of research employed is quantitative, with data sourced from secondary materials. The sample was determined using purposive sampling, resulting in 30 companies selected based on the criteria of being listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Data were obtained from the IDX and subsequently processed and analyzed using panel data regression with EViews version 12. The findings indicate that capital structure, debt policy, and inventory intensity simultaneously influence tax avoidance. Partially, capital structure has a significant effect on tax avoidance, while debt policy and inventory intensity do not significantly affect tax avoidance. Keywords: Capital Structure, Debt Policy, Inventory Intensity, Tax Avoidance
PENGARUH INTENSITAS ASET TETAP, INTENSITAS PERSEDIAAN, DAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP MANAJEMEN PAJAK Ika Riyadah
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 3 No. 1 (2026): My Journal-Februari 2026
Publisher : Yayasan Kayyis Mulia Jaya

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Abstract

This study aims to examine the effect of fixed asset intensity, inventory intensity, and corporate social responsibility disclosure on tax management in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. The method employed in this study is quantitative, using multiple linear regression analysis. The findings indicate that only the variable of fixed asset intensity has a significant effect on tax management. In contrast, inventory intensity does not have a significant effect, and corporate social responsibility disclosure also shows no effect on tax management.   Keywords : tax management, fixed asset intensity, inventory intensity, corporate social responsibility                                  disclosure
PENGARUH TAX PLANNING, INVESTMENT OPPORTUNITY SET DAN FREE CASH FLOW TERHADAP MANAJEMEN LABA Putri Nabilah
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 3 No. 1 (2026): My Journal-Februari 2026
Publisher : Yayasan Kayyis Mulia Jaya

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Abstract

This study aims to analyze the effect of Tax Planning, Investment opportunity set, and Free cash flow on Profit Management. The type of research is quantitative with an associative approach. The research population is companies in the Basic Materials Sector listed on the Indonesia Stock Exchange (IDX) during the period of 2019 – 2023. The sample withdrawal technique used is the Purposive Sampling Technique. Hypothesis testing uses panel data regression with the help of the eviews statistical tool 13. The results of the study show that Tax planninghave an influence on Profit Management while Investment opportunity set and Free cash flow has no influence on Profit Management. In terms of Investment opportunity set and Free cash flow have an influence on Profit Management.   Keywords : Tax Planning; Investment opportunity set; Free cash flow; Profit Management  
PENGARUH FINANCIAL DISTRESS, CORPORATE SOCIAL RESPONCIBILITY, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE Juni Elfrida Telaumbanua
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 3 No. 1 (2026): My Journal-Februari 2026
Publisher : Yayasan Kayyis Mulia Jaya

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Abstract

The purpose of this study was to determine the effect of Financial Distress, Corporate Social Responsibility, and Capital Intensity on Tax Avoidance, both partially and simultaneously. This study was conducted at the Indonesia Stock Exchange (IDX). The population consisted of food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2025. A total sample of 9 companies was obtained, resulting in 45 data points from the purposive summation technique. The data analysis method used was descriptive statistics. The results of this study indicate that Financial Distress, Corporate Social Responsibility, and Capital Intensity simultaneously influence Tax Avoidance. Financial Distress partially influences Tax Avoidance, Corporate Social Responsibility partially influences Tax Avoidance, and Capital Intensity partially influences Tax Avoidance. Keywords: Financial Distress, Corporate Social Responsibility, Capital Intensity, Tax Avoidance.
PENGARUH OPINI AUDIT DAN REPUTASI AUDITOR TERHADAPAUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAIVARIABEL MODERASI: UKURAN PERUSAHAAN Thomas Harta Zebua
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 3 No. 1 (2026): My Journal-Februari 2026
Publisher : Yayasan Kayyis Mulia Jaya

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Abstract

This study aims to empirically demonstrate the influence of audit opinion and auditor reputation on audit delay, moderated by company size. This study uses associative quantitative research and uses secondary data in the form of annual financial reports published on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The population in this study was 83 companies in the food and beverage sub-sector for the 2020-2024 period. The sampling technique was purposive sampling, resulting in 54 companies or 270 observations. Hypothesis testing uses panel data regression analysis and Moderated Regression Analysis (MRA). The F test results indicate that audit opinion and auditor reputation simultaneously influence audit delay. The t-statistical test results indicate that audit opinion and auditor reputation partially influence audit delay. While the Moderated Regression Analysis (MRA) test shows that company size is able to moderate the influence of audit opinion on audit delay with a strengthening nature, while company size is able to moderate the influence of auditor reputation on audit delay with a weakening nature.  Keywords: Audit Opinion, Auditor Reputation, Audit Delay, Company Size.

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