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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 51 Documents
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PENGARUH KARAKTERISTIK PERUSAHAAN DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK: PENGHINDARAN PAJAK Risma Indah Permata Sari
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 3 No. 1 (2026): My Journal-Februari 2026
Publisher : Yayasan Kayyis Mulia Jaya

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This study aims to analyze the effect of company characteristics proxied by leverage, firm size, and profitability, as well as transfer pricing on tax avoidance. Tax avoidance is a company’s effort to legally minimize tax burdens by exploiting loopholes in applicable tax regulations. This research employs a quantitative method using secondary data derived from the financial statements of companies included in the IDX30 index listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Data analysis was conducted using panel data regression with statistical software. Tax avoidance was measured using the Effective Tax Rate (ETR). The results indicate that leverage, firm size, profitability, and transfer pricing simultaneously affect tax avoidance. Partially, leverage, firm size, profitability, and transfer pricing have an influence on tax avoidance. This study is expected to contribute to the development of accounting and taxation knowledge and to serve as a reference for companies and policymakers in formulating corporate tax management strategies. Keywords: Tax Avoidance, Leverage, Firm Size, Profitability, Transfer Pricing.
PENGARUH INTENSITAS ASET TETAP DAN CSR TERHADAP MANAJEMEN PAJAK DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI: PROFITABILITAS Nina Fitriana; Syarifudin
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 3 No. 2 (2026): My Jurnal Agustus 2026
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This study aims to analyze the effect of fixed asset intensity and CSR on tax management, with profitability as a moderating variable. The study was conducted on companies in the property and Real Estate sectors listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. A quantitative approach was adopted, using panel data regression analysis. Secondary data were obtained from annual financial statements and sustainability reports. The sample consists of 12 companies selected through purposive sampling. Fixed asset intensity and CSR serve as independent variables; tax management, proxied by the Effective Tax Rate (ETR), is the dependent variable; and profitability, proxied by Return on Assets (ROA), is the moderating variable. The results show that fixed asset intensity and CSR influence tax management. Furthermore, profitability was found to moderate the effect of fixed asset intensity and CSR on tax management. Taken together, fixed asset intensity, CSR, and profitability significantly influence tax management. Keywords: Fixed Asset Intensity; CSR; Tax Management; Profitability.
PENGARUH PENGETAHUAN PAJAK, SANKSI PAJAK DAN PENERAPAN SISTEM E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK: KEPATUHAN WAJIB PAJAK Ikhwan Adya Putra Aryanto
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 3 No. 2 (2026): My Jurnal Agustus 2026
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This study aims to examine the effect of Tax Knowledge, Tax Sanctions, and the Application of the E-Filing System on Taxpayer Compliance. The data obtained are primary data in the form of questionnaires distributed at Pamulang University. The population in this study consists of eighth‑semester Accounting students at Pamulang University, 2022 even cohort, who are taking the Taxation concentration. The sample used in this study comprises 50 respondents, selected using the saturated sampling technique. This study employs multiple linear regression analysis using SPSS version 26.The results of this study indicate that the variables Tax Knowledge and the Application of the E‑Filing System have a positive and significant effect on Taxpayer Compliance. Meanwhile, the variable Tax Sanctions does not have a significant effect on taxpayer compliance. Keyword :Tax Knowledge,  Tax Sanctions, Implementation of E-Filling System,                 Taxpayer Compliance.
PENGARUH KOMITE AUDIT, KOMISARIS INDEPENDEN, DAN REPUTASI AUDITOR TERHADAP NILAI PERUSAHAAN: NILAI PERUSAHAAN Raufa Yasa Iznillah; Yunita Kurnia Shanti
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 3 No. 2 (2026): My Jurnal Agustus 2026
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This study aims to empirically demonstrate the influence of the audit committee, independent commissioners, and auditor reputation on firm value. 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 65 industrial sector companies for the 2020-2024 period. The sampling technique was purposive sampling, resulting in 14 companies or 70 observational data. Hypothesis testing used panel data regression analysis with a Random Effect Model. The F-test results indicate that the Audit Committee, Independent Commissioners, and Auditor Reputation have a significant simultaneous effect on Firm Value. The T-test results indicate that the Audit Committee has a significant negative effect on firm value. Meanwhile, independent commissioners and auditor reputation have no effect on firm value. Keywords: Audit Committee, Independent Commissioners, Auditor Reputation on                     Firm Value.  
PENGARUH KOMPLEKSITAS OPERASI DAN AUDIT FEE TERHADAP AUDIT REPORT LAG DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI: AUDIT REPORT LAG Harumningsih Suhartinah
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 3 No. 2 (2026): My Jurnal Agustus 2026
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This study aims to empirically examine the effect of operational complexity and audit fees on Audit Report Lag, with firm size as a moderating variable. This research employs a quantitative associative approach using secondary data in the form of annual financial statements of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. The research population consists of 91 energy sector companies. The sampling technique used is purposive sampling, resulting in 46 companies with a total of 230 observation data. Hypothesis testing is conducted using panel data regression analysis and Moderated Regression Analysis (MRA). The results of the simultaneous test (F-test) indicate that operational complexity and audit fees jointly affect Audit Report Lag. The partial test (t-test) results show that operational complexity has a negative effect on Audit Report Lag, while audit fees have no effect on Audit Report Lag. Furthermore, the results of the Moderated Regression Analysis (MRA) indicate that firm size is unable to moderate the effect of operational complexity and audit fees on Audit Report Lag. Keywords: Operational Complexity, Audit Fees, Audit Report Lag, Firm Size.
Pengaruh Enviromental  Social and Governance (ESG), Proporsi Komisaris Independen, dan Thin Capitalization terhadap Agresifitas Pajak: Agresifitas Pajak Andri Syahputra; Agus Sudiyatmoko; Muhammad Ridwan
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 3 No. 2 (2026): My Jurnal Agustus 2026
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This study aims to examine and verify the influence of Environmental, Social, and Governance (ESG) factors, the proportion of independent commissioners, and thin capitalization on tax aggressiveness among energy sector companies listed on the Jakarta Stock Exchange during the 2019–2023 period. The study utilizes a sample of 16 companies listed on the Jakarta Stock Exchange, selected via purposive sampling. Secondary data—specifically the financial statements of the sampled companies—were used for the analysis. The variables examined include Environmental, Social, and Governance (ESG) (X1), the proportion of independent commissioners (X2), thin capitalization (X3), and tax aggressiveness (Y). Data analysis was conducted using EViews 12 software, employing descriptive statistical analysis, model estimation tests, classical assumption tests, t-tests, F-tests, and the coefficient of determination test. The results indicate that, individually, ESG and the proportion of independent commissioners do not significantly affect tax aggressiveness, whereas thin capitalization does have a significant effect. However, when analyzed collectively (simultaneously), ESG, the proportion of independent commissioners, and thin capitalization do significantly influence tax aggressiveness.   Keywords:  Environmental, Social, and Governance (ESG); Proportion of Independent Commissioners; Thin Capitalization; Tax Aggressiveness
Operasi Tangkap Tangan (OTT) dalam Tindak Pidana Pemilihan di Kabupaten Serang, dalam Konstruksi Penegakan Hukum Pemilihan: Konstruksi Penegakan Hukum Pemilihan Henni Rahayu Handayani; Badrul Munir
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 3 No. 2 (2026): My Jurnal Agustus 2026
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Pemungutan Suara Ulang (PSU) Pemilihan Bupati Kabupaten Serang pada 19 April 2025 adalah pelaksanaan PSU satu-satunya di Provinsi Banten pasca putusan MK No. 70/PHP. BUP-XXIII/2025, persiapan PSU ini dihantui praktik politik uang meski tahap kampanye dilarang. Polda Banten telah melakukan enam kegiatan Operasi Tangkap Tangan (OTT) terkait politik uang pada 18-19 April 2025 di Cikeusal, Nyompok, Ciruas, Gunung Sari, Cikande, dan Tunjungteja, pada operasi tersebut telah ditangkap 12 orang dengan total bukti uang Rp18.275.000, yang dilengkapi amplop, serta daftar nama pemilih. Dari peristiwa tersebut penulis melakukan penelitian dengan tujuan utama: Mengonstruksi model penegakan hukum pidana pemilu yang adaptif terhadap OTT politik uang di luar tahap kampanye, khusus PSU Serang. Penelitian ini mengadopsi pendekatan kualitatif dengan paradigma konstruksi sosial, fokus pada analisis problematika Operasi Tangkap Tangan (OTT) dalam tindak pidana politik uang saat Pemungutan Suara Ulang (PSU) Pilkada Bupati Kabupaten Serang 2025. Pendekatan yuridis empiris dipilih karena menggabungkan norma hukum positif seperti Pasal 1 ayat 19 KUHAP tentang delik tertangkap tangan, Pasal 187A jo Pasal 73 ayat 4 UU No. 10/2016, Perbawaslu No.8/2020 beserta perubahannya, Peraturan Bersama No. 5/1/14 tahun 2020. Penelitian atas Operasi Tangkap Tangan (OTT) Polda Banten pada 18-19 April 2025 yang mengungkap politik uang jelang PSU Pilkada Bupati Serang serta menangkap 12 orang di enam kecamatan dengan total bukti uang Rp18.275.000, beserta bukti amplop, dan daftar pemilih adalah untuk menemukan sinkronsasi konstruksi penegakan hukum pidana pemilu yang gagal akibat regulasi yang kaku dan dinamika lapangan dalam proses penegakan hukum terkait delik tertangkap tangan, aspek prosedural/hukum acara di Penanganan Pelanggaran Bawaslu serta di Sentra Gakkumdu. Kata Kunci ; Operasi Tangkap Tangan, Politik Uang, Pemungutan Suara Ulang (PSU),  Pilkada Bupati Serang 2025, Delik Tertangkap Tangan
PENGARUH SALES GROWTH, KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Sektor Industrials yang terdaftar di Bursa Efek Indonesia Tahun 2020 - 2024): AGRESIVITAS PAJAK Intan Nuraini; Muhammad Rizal Saragih
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 3 No. 2 (2026): My Jurnal Agustus 2026
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This study aims to determine the effect of sales growth, financial performance, and company size on tax aggressiveness in industrial sector companies listed on the Indonesia Stock Exchange (IDX). This is a quantitative study. The data used in this study are secondary data in the form of annual financial reports and annual reports of industrial sector companies for the years 2020-2024, downloaded through searches on the official Indonesia Stock Exchange website and the official websites of the companies used as samples. The study population was 65 industrial sector companies listed on the Indonesia Stock Exchange for the years 2020-2024. A sample of 14 companies was selected using purposive sampling. Testing was conducted using multiple linear regression analysis using E-Views version 12. The results of the data processing for simultaneous hypothesis testing (F-test) indicate that sales growth, financial performance, and company size jointly influence tax aggressiveness. The results (t-test) indicate that sales growth has no effect on tax aggressiveness. Financial performance does influence tax aggressiveness. Company size does not influence tax aggressiveness.   Keywords: sales growth, financial performance, company size, tax aggressiveness.
PENGARUH FINANCIAL STABILITY, FINANCIAL TARGET, INEFFECTIVE MONITORING DAN PERGANTIAN AUDITOR TERHADAP FINANCIAL STATEMENT FRAUD: FINANCIAL STATEMENT FRAUD Cucu Nurul Khotimah; Yunita Kurnia Shanti
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 3 No. 2 (2026): My Jurnal Agustus 2026
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This study aims to obtain empirical evidence regarding the effect of financial stability, financial target, ineffective monitoring, and auditor switching on financial statement fraud. The population of this study consisted of 38 healthcare companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Using the purposive sampling method, 10 companies were selected as the research sample, resulting in a total of 50 observations. Financial stability was proxied by ACHANGE, financial target by Return on Assets (ROA), ineffective monitoring by the proportion of independent commissioners (BDOUT), and auditor switching by a dummy variable, while financial statement fraud was measured using the Modified Jones Model. The data were analyzed using panel data regression with the Random Effect Model (REM) through EViews 12. The results indicate that, partially, financial target has a significant effect on financial statement fraud, whereas financial stability, ineffective monitoring, and auditor switching have no significant effect. Simultaneously, the four independent variables have a significant effect on financial statement fraud. Keywords: Financial Statement Fraud, Financial Stability, Financial Target, Ineffective Monitoring, Auditor                       Switching  
PENGARUH AUDIT TENURE, FIRM SIZE, KEPEMILIKAN PUBLIK, DAN KOMPLEKSITAS OPERASI TERHADAP AUDIT DELAY: AUDIT DELAY Amanda Priscilia; Yunita Kurnia Shanti
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 3 No. 2 (2026): My Jurnal Agustus 2026
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  This study aims to examine the effect of audit tenure, firm size, public ownership, and operational complexity on audit delay. The research employs a quantitative approach using secondary data obtained from the annual report of consumer cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the period of 2020-2024. The population of this study consisted of 164 companies. The sample was selected using a purposive sampling methode, resulting in 50 companies that met the predetermined criteria. With an observation period of five years, the study obtained a total of 250 observations. The data ware analyzed using panel data regression with the assistance of EViews 12 software. The result indicate that audit tenure, firm size, public ownership, and operational complexity simultaneously affect audit delay. Partially, audit tenure dan public ownership have a significant effect on audit delay. Meanwhile, firm size and operational complexity do not have a significant effect on audit delay.   Keywords:    Audit tenure, Firm size, Public Ownership, Operational Complexity, Audit delay

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