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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 INTENSITAS PERSEDIAAN, KEPEMILIKAN MANAJERIAL, DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK: AGRESIVITAS PAJAK Erica Putri Nabilah; Muhammad Rizal Saragih
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 3 No. 2 (2026): My Jurnal Agustus 2026
Publisher : Yayasan Kayyis Mulia Jaya

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Abstract

This study aims to analyze the effect of inventory intensity, managerial ownership, and firm size on tax aggressiveness in basic materials sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The research method used a quantitative approach with secondary data obtained from company financial statements. Using a purposive sampling technique, 26 companies were selected, yielding a total of 130 observation data analyzed through panel data regression using EViews 13 software. The results show that simultaneously, inventory intensity, managerial ownership, and firm size significantly affect tax aggressiveness, explaining  of its variation. Partially, inventory intensity has no significant effect on tax aggressiveness. Conversely, managerial ownership has a positive and significant effect, whereas firm size has a negative and significant effect on tax aggressiveness. These findings indicate that internal company factors play a crucial role in determining tax policy through managerial ownership structure and firm scale, while inventory management is not a primary determining factor in tax aggressiveness practices.   Keywords: Inventory Intensity, Managerial Ownership, Firm Size, Tax Aggressiveness.
PENGARUH AUDIT EFFORT DAN AUDIT TENURE TERHADAP AUDIT DELAY DENGAN FIRM SIZE SEBAGAI PEMODERASI: AUDIT DELAY Tsania Azzahra Kusumah Putri; Yunita Kurnia Shanti
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 3 No. 2 (2026): My Jurnal Agustus 2026
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Abstract

This study aims to examine and analyze the effects of audit effort and audit tenure on audit delay, with firm size serving as a moderator. The independent variables used are audit effort and audit tenure, with firm size as the moderating variable. The dependent variable is audit delay. The population for this study consists of companies in the consumer cyclicals sector listed on the Indonesia Stock Exchange from 2020 to 2024. The data source used in this study is secondary data in the form of published annual reports. The sample was collected using purposive sampling based on several predetermined criteria. The sample consisted of 68 companies over a 5-year period. The research method employed panel data regression, with data analysis conducted using Eviews version 12. The results of this study indicate, in part, that audit tenure has a significant effect on audit delay, whereas audit effort does not have a significant effect on audit delay. Based on the results of the Moderated Regression Analysis test, firm size does not moderate the effect of audit effort on audit delay, nor does firm size moderate the effect of audit tenure on audit delay. Keywords:   Audit delay, audit effort, audit tenure, firm size
Pengaruh Sosialisasi Perpajakan, Sanksi Pajak, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi: KEPATUHAN WAJIB PAJAKORANG PRIBADI erlin sembiring erlin; rusdi
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 3 No. 2 (2026): My Jurnal Agustus 2026
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Abstract

This study aims to determine the effect of tax socialization, tax sanctions, and taxpayer awareness on individual taxpayer compliance at PT Stanford Teknologi Indonesia. The study used a quantitative method with a survey approach, with a population of 278 taxpayers. The sample was determined using a probability sampling technique with the Slovin formula, resulting in a sample of 164 respondents. Data were analyzed using statistical tests with SPSS version 26, including validity, reliability, classical assumption, multiple linear regression, and hypothesis tests. The results show that simultaneously, tax socialization, tax sanctions, and taxpayer awareness affect taxpayer compliance. Partially, tax socialization has no effect on taxpayer compliance, while tax sanctions and taxpayer awareness each have a significant effect on individual taxpayer compliance.   Keywords: Tax Socialization; Tax Sanctions; Taxpayer Awareness; Individual Taxpayer Compliance.
PENGARUH PERENCANAAN PAJAK DAN SALES GROWTH TERHADAP MANAJEMEN LABA: MANAJEMEN LABA Ikhsanul Duta Mufti
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 3 No. 2 (2026): My Jurnal Agustus 2026
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Abstract

This study aims to analyze the effect of tax planning and sales growth on earnings management in non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. The research uses a quantitative approach and secondary data obtained from annual financial statements. The sample was selected using purposive sampling and resulted in 24 companies with 120 firm-year observations. Data were analyzed using panel data regression with EViews 12, including descriptive statistics, panel model selection, classical assumption tests, multiple linear regression, F-test, t-test, and coefficient of determination. The selected estimation model was the Fixed Effect Model (FEM). The regression results show that tax planning has a negative and statistically significant coefficient of -0.155674 (p = 0.0000), while sales growth has a positive and statistically significant coefficient of 0.064562 (p = 0.0005). Simultaneously, tax planning and sales growth significantly affect earnings management, as indicated by an F-statistic of 45.52828 with a probability of 0.000000. The adjusted R-squared of 0.903425 indicates that 90.34% of the variation in earnings management is explained by the two independent variables.   Keywords: Tax Planning, Sales Growth, Earnings Management  
PENGARUH EFEKTIVITAS PEMUNGUTAN PAJAK DAERAH DAN JUMLAH PENDUDUK TERHADAP PAD PROVINSI DKI JAKARTA : PERAN MODERASI PDRB MENURUT LAPANGAN USAHA: PAD PROVINSI DKI JAKARTA Afifah Noer Fadila Hisyam; Muhammad Rizal Saragih
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 3 No. 2 (2026): My Jurnal Agustus 2026
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Abstract

This study aims to analyze the effect of regional tax collection effectiveness and population size on regional native income (PAD), as well as the moderating role of gross regional domestic product (GRDP) by industrial origin in DKI Jakarta Province during the 2010–2024 period. The research method used a quantitative approach with secondary data obtained from official regional financial and statistical reports. Using time-series observation data across a 15-year period, the data were analyzed through Moderated Regression Analysis (MRA) using econometric software. The results show that simultaneously, regional tax collection effectiveness and population size significantly affect regional native income, explaining 92.02% of its variation. Partially, regional tax collection effectiveness has no significant effect on regional native income. Conversely, population size has a positive and significant effect on regional native income. Furthermore, GRDP acts as a predictor moderator that fails to strengthen the effect of tax collection effectiveness, but functions as a quasi moderator that significantly dampens the effect of population size on regional native income. These findings indicate that regional revenue generation through fiscal decentralization depends more heavily on demographic expansion and macro-level economic capacity rather than administrative tax collection metrics alone.   Keywords:    Regional Native Income, Tax Collection Effectiveness, Population Size, GRDP, Moderated Regression Analysis.
PENGARUH ALOKASI PAJAK ANTAR PERIODE, STRUKTUR MODAL DAN NARSISME CEO TERHADAP KUALITAS LABA(Studi Empiris Pada Perusahaan IDX High Dividend 20 Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2024): KUALITAS LABA Naila Hasanah; Muhammad Rizal Saragih
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 3 No. 2 (2026): My Jurnal Agustus 2026
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Abstract

This study aims to analyze the effect of interperiod tax allocation, capital structure, and CEO narcissism on earnings quality, both simultaneously and partially, among companies listed on the IDX High Dividend 20 Index on the Indonesia Stock Exchange for the 2020–2024 period. The research method adopts a quantitative approach using secondary data obtained from annual corporate financial reports. The panel data regression method was performed using econometric software. The results show that simultaneously, interperiod tax allocation, capital structure, and CEO narcissism significantly affect earnings quality with a Prob (F-statistic) of 0.003541, explaining 30.83% of its variation (Adjusted R-Squared 0.308259). Partially, interperiod tax allocation has a negative and significant effect on earnings quality. Conversely, capital structure and CEO narcissism show no significant effect on earnings quality. These findings indicate that management flexibility in managing deferred tax treatments plays a crucial role in determining the reliability of financial reporting, whereas effective governance mechanisms and internal oversight successfully suppress the potential negative impacts of funding decisions and executive leadership traits on earnings quality.   Keywords:    Interperiod Tax Allocation, Capital Structure, CEO Narcissism, Earnings Quality, Panel Data Regression.  
PENGARUH UKURAN PERUSAHAAN, FINANCIAL DISTRESS, DAN KOMPENSASI EKSEKUTIF TERHADAP AGRESIVITAS PAJAK: AGRESIVITAS PAJAK Dawati Puspita Sari
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 3 No. 2 (2026): My Jurnal Agustus 2026
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Abstract

This study aims to examine the effect of firm size, financial distress, and executive compensation on tax aggressiveness. This research is quantitative associative, with a research method based on the philosophy of positivism. This study uses secondary data, namely the financial reports of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the period 2020-2024. The population in this study was 85 companies, and the sampling method used was purposive sampling. Sixteen companies met the criteria, with a five-year observation period, resulting in a total of 80 samples. The testing in this study was assisted by Eviews12 software, and the model used was a panel data regression approach using the Random Effects Model (REM). The results of this study indicate that firm size, financial distress, and executive compensation simultaneously influence tax aggressiveness. While partially, firm size has no effect on tax aggressiveness, financial distress has a negative effect on tax aggressiveness, and executive compensation has no effect on tax aggressiveness.   Keywords: firm size, financial distress, executive compensation, tax aggressiveness.
PENGARUH PERTUMBUHAN PENJUALAN, KARAKTER EKSEKUTIF DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK: PENGHINDARAN PAJAK Eka Marinda Khotimatun; Chaeru Syahru Ramdani
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 3 No. 2 (2026): My Jurnal Agustus 2026
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Abstract

This study aims to analyze the effects of sales growth, executive character, and transfer pricing on tax avoidance. This research was conducted by analyzing the financial statements of companies in the energy sector listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. The sample selection method used in this study was purposive sampling, resulting in a sample of 15 companies. This study employs an associative research design with a quantitative approach, using secondary data in the form of financial statements from each company selected as the research sample. Panel data regression was employed as the research methodology. The data analysis was conducted using Microsoft Excel and EViews 13. The results indicate that the best model is the Random Effect Model (REM). The findings of this study show that: (1) sales growth, executive character, and transfer pricing simultaneously affect tax avoidance, indicating that the hypothesis is accepted; (2) sales growth does not have a partial effect on tax avoidance, indicating that the hypothesis is rejected; (3) executive character has a partial effect on tax avoidance, indicating that the hypothesis is accepted; and (4) transfer pricing does not have a partial effect on tax avoidance, indicating that the hypothesis is rejected.   Keywords: Sales Growth, Executive Characteristics, Transfer Pricing, Tax Avoidance.  
PENGARUH UMUR PERUSAHAAN, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP AUDIT REPORT LAG: AUDIT REPORT LAG Meliana; Aditya Riky Nugroho
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 3 No. 2 (2026): My Jurnal Agustus 2026
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Abstract

This study aims to examine the effect of company age, company size, and leverage on audit report lag in Consumer Cyclical companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Audit report lag refers to the period between the company's fiscal year-end and the issuance date of the independent auditor's report. The sample was selected through a purposive sampling technique based on predetermined criteria to ensure that it met the research objectives. The data were analyzed using panel data regression with the assistance of EViews 12 software. The independent variables consist of company age, company size, and leverage, while audit report lag is used as the dependent variable. The results indicate that company age has a significant effect on audit report lag. Companies with longer operational experience tend to have better internal control systems and more established financial reporting practices, enabling auditors to complete the audit process more efficiently. In contrast, company size does not have a significant effect on audit report lag, indicating that the amount of total assets does not necessarily determine the timeliness of audit completion. Meanwhile, leverage has a significant effect on audit report lag because higher debt levels increase audit risk and the complexity of audit procedures, resulting in longer audit completion time. This study is expected to provide useful insights for companies, auditors, investors, and future researchers regarding the determinants of audit report lag. Keywords: Company Age, Company Size, Leverage, Audit Report Lag.
PENGARUH ARUS KAS OPERASI, INVENTORY INTENSITY, DAN KARAKTER EKSEKUTIF TERHADAP TAX AVOIDANCE: TAX AVOIDANCE Maulana Ghoffaar; Tati Rosyati
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 3 No. 2 (2026): My Jurnal Agustus 2026
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Abstract

The purpose of this study is to identify and empirically prove the influence of operating cash flow, inventory intensity, and executive characteristics on tax avoidance in companies in the non-cyclical consumer sector for the period 2020–2024. This is a quantitative study. The sample for this study was obtained using purposive sampling, resulting in 44 companies over a 5-year period with a total of 220 data points. The data source used was secondary data in the form of annual reports. The statistical tests employed in this study included descriptive statistics, selection of a panel data regression estimation model, tests of classical assumptions, and hypothesis testing. To address the research questions, the data were analyzed using Eviews 12. The results of this study, based on partial tests, indicate that operating cash flow did not affect tax avoidance, inventory intensity did not affect tax avoidance, and executive characteristics did affect tax avoidance. Based on simultaneous tests, operating cash flow, inventory intensity, and executive characteristics collectively affect tax avoidance.   Keywords:   Operating Cash Flow, Inventory Intensity, Executive Characteristics, Tax Avoidance

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